Global Daily Tax News, Thailand Announces Tax Breaks To Support Tourism Industry, (Nov 10, 2025)

Thailand's Cabinet has approved new tourism sector tax incentives, intended to stimulate domestic travel and spending during the final quarter of the year.

Effective from October 29 to December 15, 2025, individuals may claim personal income tax deductions of up to THB20,000 (USD617) for domestic trips. For travel to outside major cities, the deduction will be up to THB30,000.

Further, individuals may deduct up to THB10,000 for spending on accommodation or restaurant expenses paid to VAT-registered operators, and an additional THB10,000 deduction for expenses supported by electronic tax invoices.

The package also introduces tax incentives for companies organizing employee training or seminars within Thailand. Businesses can claim a 200 percent deduction for events held in secondary destinations and a 150 percent deduction elsewhere, provided payments are made to registered operators with valid tax documentation.

Hotels will be allowed to claim double deductions for capital improvements made between October 29, 2025, and March 31, 2026. Eligible expenses include structural upgrades and permanent fixtures related to hotel operations.

The Cabinet additionally extended the reduced excise tax rate for entertainment and nightlife establishments for another year. The ad valorem rate will remain at five percent, down from 10 percent, from January 1 to December 31, 2026.