Thailand’s 2025 Tax Incentive Program: Double Deductions for Travel, Seminars, and Hotel Renovation
Thailand has launched a targeted tax incentive program to stimulate domestic tourism and business activities. Individuals, companies, and hotel operators can claim extra tax deductions when they meet the qualifying criteria and use compliant e-Tax documentation.
Effective windows: Oct 29–Dec 15, 2025 (travel/seminars); hotel renovation expenses through Mar 31, 2026.
Program Overview & Who Benefits
- Individuals: Domestic accommodation and restaurant services in Thailand up to THB 20,000.
- Companies: Training and seminar expenses held in Thailand.
- Hotel Operators: Qualifying renovation, expansion, and improvement costs.
Compliance tip: Ensure vendors are VAT-registered and authorized to issue e-Tax invoices/receipts. Verify at etax.rd.go.th/ETAXSEARCH.
Individuals: Domestic Tourism Deduction
- Total eligible spend: up to THB 20,000.
- First THB 10,000: paper or e-Tax invoice accepted. Next THB 10,000: e-Tax invoice only.
- Deduction multiplier: 1.5× in secondary cities; 1× elsewhere.
Companies: Staff Training & Seminar Deductions
Eligible period: Oct 29–Dec 15, 2025. Deductible items include hotel rooms, meeting spaces, meals, and related service charges.
| Location | Deduction Multiplier |
|---|---|
| Secondary cities | 2× |
| Other areas | 1.5× |
Invoices must comply with Section 86/4 and be issued as e-Tax Invoice/e-Receipt.
Related reading on Bookkeeping.co.th:
- Accounting & Tax Services for Foreign Companies in Thailand
- OECD Tax Reform: Key Impacts for Thailand
Hotel Operators: Renovation & Improvement Incentive
- Applies to registered hotels under Thai law.
- Qualifying costs (renovation, expansion, improvement) are deductible up to 2×.
- Eligible spend window: Oct 29, 2025 – Mar 31, 2026.
- Routine repairs/maintenance that only maintain current condition are not eligible.
- Submit project plans to the Revenue Department before the deadline.
Documentation Checklist
- Valid tax invoice (Section 86/4) or e-Tax Invoice/e-Receipt.
- Vendor is VAT-registered and authorized to issue e-Tax documents.
- Taxpayer ID and service location included on all invoices.
Why This Matters
The program is designed to push domestic spending, channel events into secondary provinces, and speed up e-Tax adoption—benefiting tourism, hospitality, and corporate training ecosystems nationwide.
Need Help Claiming the Incentives?
We assist with eligibility review, e-Tax setup, and filing.
- Bookkeeping Co., Ltd. — full-scope accounting & tax compliance for SMEs and foreign-owned entities.
- Mr. Work Permit — visas, work permits, and corporate compliance for expatriates in Thailand.
Explore related guides:
- New Non-Immigrant Visa and Work Permit Process in Thailand
- How to Transfer Shares and Change Directors Legally in Thailand
Contact Bookkeeping Co., Ltd.
Email: info@bookkeeping.co.th | Tel: +66 92 276 0098
Website: www.bookkeeping.co.th
© 2025 Bookkeeping Co., Ltd. This article is for general guidance only and does not constitute tax or legal advice.
Frequently Asked Questions (FAQ): Thailand’s 2025 Tax Incentive Program
1) Who is eligible for this tax incentive program?
Individuals traveling domestically, Thai companies holding seminars/training in Thailand, and registered hotel operators undertaking qualified renovation, expansion, or improvement works.
2) What are the effective dates?
Travel & seminar expenses: Oct 29 – Dec 15, 2025. Hotel renovation expenses: Oct 29, 2025 – Mar 31, 2026.
3) How much can individuals deduct?
Up to THB 20,000 of eligible spend: the first THB 10,000 may use paper or e-Tax invoice; the next THB 10,000 must use e-Tax invoice only.
4) What are the deduction multipliers?
2× for company seminars in secondary cities; 1.5× for seminars elsewhere. For individuals, travel in secondary cities gets 1.5×; other provinces 1×.
5) What documents are required?
Valid tax invoice under Section 86/4 or compliant e-Tax Invoice/e-Receipt. Vendor must be VAT-registered and authorized to issue e-Tax documents. Include taxpayer ID and service location on all invoices.
6) Do hotel renovation costs qualify?
Yes, if the hotel is legally registered and the costs relate to renovation, expansion, or improvement (not routine maintenance). Deductions up to 2× the actual cost within the eligible period.
7) Can foreign-owned companies in Thailand claim this?
Yes, provided the entity is a Thai taxpayer and all qualifying conditions, timing, and documentation requirements are met.
8) How do we verify e-Tax eligibility of vendors?
Confirm the vendor’s VAT and e-Tax authorization in the Revenue Department’s e-Tax search system before purchasing services.
9) What expenses are excluded?
Routine repairs that merely maintain current condition, non-compliant invoices, out-of-period spending, or expenses unrelated to domestic travel, seminars, or qualifying hotel improvements.
10) How to start and who can help?
Plan eligible travel/seminars within the dates, verify e-Tax vendors, and keep complete documentation. For help with filing and compliance, see Bookkeeping’s Accounting & Tax Services and visa/work-permit guidance at Mr. Work Permit.
