Forvis Mazars Payroll Flash News - June 2024
New tax deduction to promote low-season tourism in secondary provinces from May to November 2024.
On 4 June 2024, the Cabinet approved a measure to provide a tax deduction for certain domestic tourism expenses. Taxpayers can claim a personal income tax deduction for expenses paid to tour operators, hotels, Thai homestays, and non-hotel accommodation in secondary provinces during the period from 1 May 2024 to 30 November 2024. A deduction of up to THB 15,000 for such expenses actually paid can be claimed if supported by a full electronic tax invoice through the e-tax invoice and e-tax receipt system.
The list of 55 secondary provinces are as follows.
| North | Chiang Rai, Lampang, Lamphun, Mae Hong Son, Nan, Phayao, Phrae, Tak and Uttaradit |
| Northeast | Amnat Charoen, Bueng Kan, Buri Ram, Chaiyaphum, Kalasin, Loei, Maha Sarakham, Mukdahan, Nakhon Phanom, Nong Bua Lam Phu, Nong Khai, Roi Et, Sakon Nakhon, Si Sa Ket, Surin, Ubon Ratchathani, Udon Thani and Yasothon |
| Central | Ang Thong, Chai Nat, Kamphaeng Phet, Lop Buri, Nakhon Nayok, Nakhon Sawan, Phetchabun, Phichit, Phitsanulok, Ratchaburi, Samut Songkhram, Sing Buri, Sukhothai, Suphan Buri and Uthai Thani |
| East | Chanthaburi, Prachinburi, Sakaeo and Trat |
| South | Chumphon, Nakhon Si Thammarat, Narathiwat, Pattani, Phattalung, Ranong, Satun, Trang and Yala |
Source (in Thai): Royal Thai Government