Tourist Industry Tax Incentives - PIT

Tourist industry tax incentives have been now been enacted.
Package tour purchased from an authorised tourist agent and accommodation paid to authorised hotels are eligible for Tax exemption.

Keywords: Tax, Personal Income Tax, Revenue Department

Personal income tax

 Expenses  Tax Privilege  Effective period

1. Package tour purchased from an authorised tourist agent; and

2. Accommodation paid to authorised hotels.

Note

  • Only applies to domestic travel;
  • Only individual tax-payer is eligible (excluding ordinary partnership and body of persons); and
  • A receipt stating the name of the tax payer, amount paid and date of payment is required.

Source

Ministerial regulation No. 278

Director-General Notification on Income Tax no. 187

Exemption on actual amount paid but not exceeding THB15,000 2010 tax year (for travel between 8 June 2010 and 31 December 2010)

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