Is an employee liable to income tax for a house provided by the company during the floods?
Accommodation provided by a company to its employee affected by the floods, even if the employee’s home is not located in the flood-hit area, will not be considered as the employee’s taxable income.
Keywords: Thailand, Tax, Flooding, Personal Income Tax
The expense is also tax deductible for the company.
For more information, please visit the Revenue Department website .