Extension of a special tax deduction for STEM employee training cost
Keywords: Mazars, Thailand, Tax, STEM, Employee
4 September 2023
Subject to certain conditions, a 150% corporate income tax deduction is provided for expenses regarding STEM employees’ education or training (including internal training) incurred from 1 January 2023 to 31 December 2025.
The education and training courses must be certified by relevant qualified agencies.
Source: https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dc778.pdf