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Tax Update Q1 2026
On 6 February 2026, the Royal Gazette published Royal Decree No. 802, which grants a corporate income tax exemption to encourage small and medium-sized enterprises (SMEs) to increase the adoption of computer programs, hardware, smart devices, and digital services in their business operations.
Under this Royal Decree, eligible businesses may claim an additional tax deduction of 100% of qualifying expenditures, capped at THB 300,000. This incentive applies to eligible expenditures incurred during the period from 24 June 2025 to 31 December 2027.
Eligible Taxpayer
To qualify for the incentive, a juristic person (company or partnership) must meet both of the following conditions:
- Paid-up capital not exceeding THB 5 million; and
- Annual revenue from the sale of goods and provision of services not exceeding THB 30 million.
Qualified expenditures
- The expenditure must be incurred for the purchase of, or the receipt of services relating to, computer programs, hardware, or smart devices, including digital services.
- The expenditure must be paid to the vendor or service provider of computer programs, hardware, smart devices, or digital services that are registered in the Digital Service Provider List maintained by the Digital Economy Promotion Agency (DEPA).
Tax Incentive
- Additional tax deduction of 100% of qualified expenditures, up to a maximum of THB 300,000.
- Eligible expenditure must be incurred during the period from 24 June 2025 to 31 December 2027.
The above eligible taxpayer must comply with the following rules and conditions:
- The corporate entity must not claim tax exemptions for computer programs, hardware, smart devices, or digital services under other Royal Decrees or announcements of the Director-General, whether in whole or in part.
- The corporate entity must not use computer programs, hardware, smart devices, or digital services in businesses that receive tax incentives under the Investment Promotion Act, the National Competitiveness Enhancement for Targeted Industries Act, or the Eastern Economic Corridor Act, whether in whole or in part.
To qualify for the additional deduction, corporate entities must comply with the rules, procedures, and conditions prescribed by the Director-General.
Further details are available at the following link:
https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dc802.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.