Thailand Tax Insights and Updates

Latest Insights and Updates

Personal Income Tax

​Solar Power Generation Tax Allowance

On 02 March 2026, Thailand Tax Royal Decree (No 805) was enacted entitling a resident individual to a personal tax allowance deduction for the purchase and installation of a solar power generation system on the roof of their residence.
Corporate Income Tax

​Energy Saving Machinery Costs

On 02 March 2026, Thailand Tax Royal Decree (No 805) was enacted entitling a corporate entity to a corporate tax deduction concession for the investment in machinery and equipment assets for the saving or conserving of energy.
Personal Income Tax

​Deductions and Allowances

On 6 Feb 2026, Thailand Tax Royal Decree (No 803) was gazetted entitling artists earning assessable income under Section 40(6) of the Revenue Code to claim un-substantiated expenses of 60% of assessable income.
Corporate Income Tax

​Computer Costs

On 6 Feb 2026, Thailand Tax Royal Decree (No 802) was gazetted entitling SME corporate entities to a corporate tax deduction concession for computer costs.
Personal Income Tax

​Foreign Tax Credits

On 6 Jan 2026, the Thailand Revenue Department uploaded a guide and tool it developed for a resident of Thailand to calculate allowable Foreign Tax Credits against the Thai tax payable on foreign source income brought into Thailand.
Corporate Income Tax

​Staff Training Seminars

On 29 Dec 2025, Thailand Tax Royal Decree (No 801) was gazetted, enacting the Government's resolution of 21 Oct 2025 to grant a tax deduction concession for corporate entities that carry out staff training seminars in Thailand between the dates of 29 Oct 2025 and 15 Dec 2025.
Corporate Income Tax

​Hotel Renovation Costs

On 29 Dec 2025, Thailand Tax Royal Decree (No 800) was gazetted, enacting the Government's resolution of 21 Oct 2025 to grant a tax deduction concession for corporate entities that undertake renovations of their hotel properties from the date of 29 Oct 2025 to the date of 31 Mar 2026.
Donations

​Donation Tax Allowances

On 21 Nov 2025 Thailand Tax Ministerial Notification No.855 and No.856 were gazetted, prescribing that from 01 Jan 2026, all Charitable Public and Religious Organizations, Medical and Educational Institutions shall upload all receipts of donations to the Revenue Department's e-Donation System.
Tax Insights
Corporate Income Tax
Donation Tax Allowances
Inheritance Tax
Personal Income Tax
Stamp Duty Tax
Value Added Tax
Withholding Tax
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