Thailand Tax Insights and Updates

Latest Insights and Updates

Personal Income Tax

Thai ESG Extra (ESGX) Mutual Fund Tax Allowances

On 28 Mar 2025, Thailand tax Ministerial Regulation No. 398 (2568) was gazetted providing Thailand resident individuals additional personal income tax incentives for investments in Thai ESG Extra (ESGX) Funds in the 2025 year.
Donation Tax Allowances

​Thai Red Cross and Medical Care Foundations

On 24 March 2025, Thailand Tax Royal Decree (No 795) was gazetted, granting a double (2 times) tax deduction allowance for resident individuals and corporate entities donating to the Thai Red Cross and Royal Patronage Medical and Health Care Foundations from 01 Jan 2025 to 31 Dec 2027.
Donation Tax Allowances

Knowledge Management and Development

On 24 March 2025, Thailand Tax Royal Decree (No 794) was gazetted, granting a double (2 times) tax deduction allowance for resident individuals and corporate entities donating to OKMD (Office of Knowledge Management and Development (Public Organization)) from 01 Jan 2025 to 31 Dec 2026.
Corporate Income Tax

​Thai Expat Employee Costs

On 24 March 2025, Thailand Tax Royal Decree (No. 793) was gazetted, granting a corporate tax deduction concession to Thailand targeted industry businesses for employing Thai National Expats between 25 Mar 2025 and 31 Dec 2025.
Personal Income Tax

​Thai Expat Employee Tax

On 24 March 2025, Thailand Tax Royal Decree (No. 793) was gazetted, granting a personal income tax incentive for Thai National Expats to come back to Thailand between 25 Mar 2025 and 31 Dec 2025 to work for a targeted industry business.
Corporate Income Tax

​Staff Training Seminar Costs

On 24 Mar 2025, Thailand Tax Royal Decree (No 792) was gazetted, enacting the corporate tax deduction allowance for staff training seminars held in 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 income tax allowance for resident individuals undertaking tours to the secondary tourist provinces between 01 May 2024 and 30 November 2024.
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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