Forvis Mazars Payroll Flash News - October 2025 (Vol. 2)
27 October 2025
New tax deduction to promote Thailand domestic tourism from 29 October – 15 December 2025
On 21 October 2025, the Thai Cabinet approved a new measure to stimulate domestic tourism by offering personal income tax deductions for eligible travel-related expenses.
Under this initiative, taxpayers can claim deductions for expenses incurred between 29 October 2025 and 15 December 2025. Qualifying expenses include payments made to hotels, homestays, non-hotel accommodations, and restaurants.
To be eligible for the tax deduction, payments must be made to VAT-registered operators who issue a full-format tax invoice. The total deductible amount is up to THB 20,000, subject to the following conditions:
- First THB 10,000: Based on full-format tax invoices, either in paper form or electronic form (e-Tax Invoice).
- Additional THB 10,000: Must be supported by full-format electronic tax invoices (e-Tax Invoice) only.
For travel to 55 secondary provinces and some specific districts in 15 provinces is eligible for a deduction 1.5 of the actual amount paid. The maximum deductible amount is up to THB 30,000.
The list of 55 secondary provinces is as follows.
| North | Chiang Rai, Lampang, Lamphun, Mae Hong Son, Nan, Phayao, Phrae, Tak and Uttaradit |
| Northeast | Amnat Charoen, Bueng Kan, Buri Ram, Chaiyaphum, Kalasin, Loei, Maha Sarakham, Mukdahan, Nakhon Phanom, Nong Bua Lam Phu, Nong Khai, Roi Et, Sakon Nakhon, Si Sa Ket, Surin, Ubon Ratchathani, Udon Thani and Yasothon |
| Central | Ang Thong, Chai Nat, Kamphaeng Phet, Lop Buri, Nakhon Nayok, Nakhon Sawan, Phetchabun, Phichit, Phitsanulok, Ratchaburi, Samut Songkhram, Sing Buri, Sukhothai, Suphan Buri and Uthai Thani |
| East | Chanthaburi, Prachinburi, Sakaeo and Trat |
| South | Chumphon, Nakhon Si Thammarat, Narathiwat, Pattani, Phattalung, Ranong, Satun, Trang and Yala |
The list of some specific districts in 15 provinces, please see list at attached source.
Example:A taxpayer has the following tourism-related expenses:
- THB 15,000 for travel to major provinces, supported by a paper invoice.
- THB 10,000 for travel to secondary provinces, supported by an electronic invoice (e-Tax Invoice).
The taxpayer is eligible for a total tax deduction of THB 25,000, broken down as follows:
| Type of Invoice / Destination | Expense Range | Deductible Amount |
| Paper invoice from traveling to major provinces | THB 1 – 10,000 | THB 10,000 |
| Electronic invoice from traveling to secondary provinces | THB 10,001 – 20,000 | THB 15,000 |
Source (in Thai):
Want to know more?
Rattanawan Sriwichian Senior Manager - Payroll Outsourcing - Bangkok
