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


 Tax Privilege

 Effective period

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

2. Accommodation paid to authorised hotels.


  • 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.


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)