2025 Tax Update Personal Tax #2

Easy E-Receipt Tax Deductions 2025

Around for another year, the Easy E-Receipt 2.0 program allows people to deduct up to 50,000 THB from their personal income tax for money spent domestically in Thailand.

2. Easy E-Receipt 2.0

On December 24, 2024, the Cabinet approved a draft Ministerial Regulation under the Revenue Code, governing tax exemptions for allowances on the purchase of goods and services in Thailand as part of the “Easy E-Receipt 2.0” campaign.

Under this campaign, individuals liable for Personal Income Tax in 2025 can claim deduction allowances for eligible purchases of specific domestic goods and services made between January 16, 2025, and February 28, 2025, up to a maximum limit of THB 50,000, as detailed below:

2.1 THB 30,000 Tax Allowance:

Eligible purchases include goods or services from:

VAT-registered businesses that issue e-Tax Invoices, or
Non-VAT-registered businesses that issue e-Receipts.

2.2 THB 20,000 Tax Allowance:

This allowance applies to the purchase of goods and services with e-Tax Invoices or e-Receipts, specifically for:

OTOP products registered with the Department of Community Development,
Goods and services from Community Enterprises registered under the Department of Agriculture Extension, or
Goods and services from Social Enterprises registered under the Office of Social Enterprise Promotion.

Note: Purchases under item 2.1 may also qualify as purchases under item 2.2.

2.3 Permitted Goods or Services for Non-VAT-Registered Businesses:

Purchases from non-VAT-registered businesses are limited to the following:

Books, newspapers, and magazines (both physical and electronic),
OTOP products registered with the Department of Community Development,
Goods and services from Community Enterprises registered under the Department of Agriculture Extension, or
Goods and services from Social Enterprises registered under the Office of Social Enterprise Promotion.

2.4 Non-Permitted Goods or Services:

The following items are excluded from the tax allowance:

Liquor, beer, and wine,
Tobacco products,
Petroleum, gas, and electric vehicle charging services,
Cars, motorcycles, and boats,
Utility bills (e.g., water, electricity, telephone, internet),
Service fees for agreements extending beyond the eligible period,
Non-life insurance premiums,
Tour service fees paid to tour operators, hotel accommodation services, Thai homestays, and non-hotel accommodations.

2.5 Other Requirements:

Taxpayers must possess e-Tax Invoices or e-Receipts that include their name, surname, and taxpayer identification number.
The tax allowance does not apply to general partnerships or non-juristic bodies of persons.

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