Double deduction of expenses for domestic training

In order to stimulate domestic tourism and the Thai economy, on 4 February 2020, the Cabinet approved a measure relating to corporate income tax proposed by the Ministry of Finance.

Keywords: Mazars, Thailand, Tax, Domestic training, Ministry of Finance, Revenue Department

13 March 2020

Under this measure, a company or legal partnership can deduct twice the amount of expenses actually paid for arranging training in Thailand for its employees. This deduction shall apply to:

  • expenses for training rooms, accommodation, transportation, or other related expenses for domestic training; and
  • service fees paid to tour operators under the law governing the tourism business and guides for domestic training.

The expenses to which this deduction applies must be incurred from 1 January 2020 to 31 December 2020. This deduction must follow the rules, procedures, and conditions prescribed by the Director-General of the Revenue Department. 

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