Hosting employee training seminars in Thailand: How can companies claim additional tax deduction
27 April 2026
On 10 February 2026, the Revenue Department strengthened the initiative by setting out the detailed criteria for claiming the additional corporate income tax (CIT) deduction for expenses related to employee training seminars held in Thailand’s secondary cities for expenses incurred between 29 October 2025 and 15 December 2025 pursuant to Royal Decree No. 801 and Director General Notification No. 467. This initiative is intended to promote economic activity in secondary cities by encouraging businesses to organise seminars and training programs in these designated areas
According to this new update, this article summarises the key tax incentives and eligibility criteria under this measure.
Key tax incentives
| Areas of hosting employee training seminars | CIT deduction |
| Secondary cities prescribed in the Royal Decree | 200% |
| Other areas of Thailand, outside of the secondary cities | 150% |
| Contiguous areas or in cases where the expenses cannot be clearly separated by location | 150% |
Eligibility criteria for tax incentives are as follows:
1. Eligible expenses
- Seminar room fees, accommodation fees, transportation costs, and other costs related to training seminar; and
- Service fees paid to tour operators licensed under the law governing tour businesses and tour guides for training or seminar purposes.
2. Expenses must be paid to VAT-registered operators, with a full tax invoice issued in the prescribed electronic format. However, transportation fees may be paid to non-VAT registered operators, in which case an electronic receipt may be obtained.
3. The company seeking to apply this tax measure must not apply the tax incentives under the Royal Decree No. 437.
To ensure compliance with the conditions and documentation requirements, Forvis Mazars can provide professional services to assist in assessing eligibility and advising on the application of the tax incentives.
References (in Thai):
- Royal decree No. 801. Retrieved from the Revenue Department.
- Director-General of the Thai Revenue Department No. 467. Retrieved from the Revenue Department.
Want to know more?
Naritsaporn Tanapoonsin Tax Partner - Bangkok
Pongphan Narasin Director - Taxation Practice - Bangkok
Parin Supsavaipol Tax Director - Taxation Practice - Bangkok
Vachirawit Kaew-udom Tax Director - Bangkok
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