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Tax Deduction for Domestic Employee Training
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End of year 2025 Tax Update 3
100% and/or 50% Corporate Income Tax Additional Deduction for Domestic Employee Training
On 29 December 2025, the Royal Gazette published Royal Decree No. 801, granting corporate entities additional corporate income tax (“CIT”) deductions for qualifying expenditures on domestic employee training or seminars incurred between 29 October 2025 and 15 December 2025, as follows:
- 100% additional CIT deduction for expenses related to training or seminars held in Secondary Tourist Provinces.
- 50% additional CIT deduction for expenses related to training or seminars held in non-Secondary Tourist Provinces.
- 50% additional CIT deduction for expenses incurred in training or seminars conducted across contiguous areas between Secondary Tourist Provinces and non-Secondary Tourist Provinces, where the related expenses cannot be clearly allocated by location.
The definition of “Secondary Tourist Provinces” is prescribed in Section 3 of the Royal Decree.
Qualifying Training Expenses
Only the following training-related expenses are eligible for the additional CIT deduction:
- Expenses paid by the company for seminar rooms, accommodation, transportation, or other expenses related to the training activities; and
- Service fees paid to tour operators licensed under the law governing tourism businesses and tour guides for the purpose of conducting training seminars.
Note:
The above expenses must be paid to VAT registrants and supported by electronic tax invoices issued in accordance with the Thai Revenue Code (“TRC”). However, for transportation fees paid to non-VAT registrants, the corporate entities need to receive the electronic receipts issued in accordance with the TRC.
To qualify for the additional deduction, corporate entities must comply with the rules, procedures, and conditions prescribed by the Director-General.
As of the publication of this tax update, the Director-General’s implementation guidelines have not yet been issued.
Further details are available at the following link:
https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dc801.pdf
This update is for general guidance only and should not be relied upon for specific tax matters. Professional advice should be obtained for application to your particular circumstances.