Tax Measures to Support Tourism

On 21 October 2025, the Thai cabinet approved tax measures that permit the deduction of eligible expenses related to tourism and meals from personal income tax, up to two times. The conditions to receive the tax incentive are:

1.  Qualifying Spending Dates

The expenses must be paid between 29 October and 15 December 2025.

2. Cap: 20,000 or 30,000 Baht Per Taxpayer 

The expenses must be incurred in connection with accommodation and restaurant services. The taxpayer is allowed to deduct a maximum of 20,000 baht as actual expenses:

• Up to 10,000 baht from full tax invoices (paper or e-Tax Invoice), and
• Up to 10,000 baht from e-tax invoices only.

However, if the expenses are incurred in a secondary tourist province, the amount of the deduction will be 1.5 times the actual amount spent, up to a maximum of 30,000 baht.

Example: If a taxpayer pays for hotels and restaurants in Bangkok, Chiang Mai, or Phuket, which are not secondary tourist provinces, the deduction will be capped at 20,000 baht. 

Note: “Accommodation” means hotel accommodation costs, Thai homestay accommodation costs, and accommodation costs paid for non-hotel accommodations

3. Tax invoice

3.1 Seller/service provider 

• The seller/service provider must be a VAT registrant who is able to issue a tax invoice, either in the form of a paper full tax invoice or an e-tax invoice.
• A seller/service provider that wishes to issue e-tax invoices must register with the Revenue Department’s e-tax invoice system, and thereafter can issue e-tax invoices to taxpayers as evidence.

3.2 Taxpayer

• This tax deduction is available only to individual taxpayers, and is not available to ordinary partnerships and non-juristic body of persons. The taxpayer must provide his/her full name, address, and tax identification number to the seller/service provider for issuance of a tax invoice (either paper or e-tax invoice). However, when requesting an e-tax invoice, the taxpayer also must provide an e-mail address, as the invoice will be sent electronically via e-mail. 
• The taxpayer must keep the tax invoice/e-tax invoice as evidence, to file with his or her tax forms.

4. List of 55 Secondary Tourist Provinces

The secondary tourist provinces, for purposes of this tax deduction, are:

(1) North: Chiang Rai, Nan, Phayao, Phrae, Lampang, Lamphun, Uttaradit, Mae Hong Son
(2) West: Tak, Ratchaburi
(3) Central: Kamphaeng Phet, Chainat, Nakhon Nayok, Nakhon Sawan, Phichit, Phitsanulok, Phetchabun, Lopburi, Samut Songkhram, Sing Buri, Sukhothai, Suphan Buri, Ang Thong, Uthai Thani
(4) Northeast: Kalasin, Chaiyaphum, Nakhon Phanom, Buri Ram, Bueng Kan, Maha Sarakham, Mukdahan, Yasothon, Roi Et, Si Sa Ket, Sakon Nakhon, Surin, Nong Khai, Nong Bua Lam Phu, Amnat Charoen, Udon Thani, Ubon Ratchathani, Loei
(5) East: Chanthaburi, Trat, Prachin Buri, Sa Kaeo
(6) South: Chumphon, Trang, Nakhon Si Thammarat, Narathiwat, Pattani, Phatthalung, Ranong, Satun, Yala

Should you have any questions on this or on other areas of tax law, please do not hesitate to contact our Tax Team at SCL Nishimura & Asahi Limited.

Budhima Kerdsiri
Counsel

Hatairat Sukprasert
Associate

Authors