Thailand Tax Insights and Updates

Latest Insights and Updates

Corporate Income Tax

​Staff Training Seminar Costs

On 24 Mar 2025 Thailand tax Royal Decree (No.792) was gazetted enacting the additional corporate tax deduction for staff training seminars in the secondary tourist provinces between 01 May 2024 and 30 November 2024.
Personal Income Tax

​Domestic Tours Allowance

On 24 Mar 2025 Thailand tax Royal Decree (No.792) was gazetted enacting the personal tax allowance for resident individuals undertaking domestic tours to secondary tourist provinces between 01 May 2024 and 30 November 2024.
Personal Income Tax

​Shopping Tax Allowance 2025

On 10 Jan 2025, Ministerial Regulation 397 was gazetted providing residents of Thailand another shopping personal income tax allowance for the 2025 year.
Personal Income Tax

​Flood Repair Costs Tax Allowance

On 20 Dec 2024, Ministerial Regulation 396 was gazetted providing a personal income tax deduction allowance for flood repair costs in the 2024 year.
Tax Return Filings

Tax Return Filing Deadlines

On 03 Dec 2024, Thailand's Director-General of Revenue issued a Notification, which requires from 1 January 2025, withholding tax returns to be filed on the Revenue Department's e-Filing system.
Personal Income Tax

​ESG Mutual Fund Tax Allowances

On 3 Dec 2024 Thailand Tax Ministerial Regulation No.395 (2567) was gazetted, increasing the personal income tax exemption deduction for Thailand resident individuals investing in ESG Mutual Funds for Sustainability during 2024-2026.
Personal Income Tax

Digital Investment Tokens Income

On 24 Sep 2024, Thailand tax Royal Decree (No 789) was gazetted, prescribing exemption from personal income tax for resident individuals deriving share of profits or similar type income from Digital Investment Tokens.
Tax Insights and Updates
Corporate Income Tax
Donation Tax Allowances
Inheritance Tax
International Cooperation​
Personal Income Tax
Stamp Duty Tax
Tax Avoidance Measures
​Tax Return Filings
Value Added Tax
Withholding Tax
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