Deduction for the purchase of COVID-19 antigen self-test kits

Under Royal Decree No. 733, a company or legal partnership can claim a tax deduction of 1.5 times (1 time as normal deduction and 0.5 times as an additional deduction) the amount paid for the purchase of COVID-19 antigen self-test kits for its own employees. This tax measure ended on 31 March 2022.

Keywords: Mazars, Thailand, Tax, Tax deduction, COVID-19, ATK

11 May 2022

On 26 April 2022, the Cabinet approved a draft Royal Decree to extend this tax measure for another 9 months. Thus, a company or legal partnership can still claim a tax deduction of 1.5 times the expenses paid from 1 April 2022 to 31 December 2022 for the purchase of COVID-19 antigen self-test kits for its own employees.