Additional deduction for the purchase of antigen test kits

On 8 November 2021, the Government published Royal Decree No. 733 in the Government Gazette which became effective on the following day, regarding an additional deduction for the purchase of antigen test kits. This additional deduction is a tax measure approved by the Cabinet in September 2021 to encourage business operators to participate in the prevention and control of COVID-19.

Keywords: Mazars, Thailand, Tax, Antigen test kits, Tax deduction, Royal Decree, Government Gazette, COVID-19

3 December 2021

Royal Decree No. 733 allows companies or legal partnerships to claim a tax deduction of 1.5 times (1 time as a normal deduction and 0.5 times as an additional deduction) the amount paid for the purchase of test kits and reagents related to diagnosing infection by SARS-CoV-2 (the COVID-19 pathogen) and COVID-19 antigen self-test kits for their own employees. 

The additional deduction under this Royal Decree shall be available for expenses paid from 14 September 2021 to 31 March 2022.