Thailand’s Revenue Department has issued rules for a 100% corporate income tax exemption on qualifying expenditure for computer programs, hardware, smart devices and digital services, subject to a THB 300,000 annual limit and specified eligibility conditions.
Thailand’s Revenue Department has issued Notification No. 469 setting the criteria, procedures and conditions for a 100% corporate income tax exemption on qualifying expenditure for computer programs, hardware, smart devices and digital services. The notification was issued on 30 September 2026 and published on 2 October 2026.
Eligible expenditure
The exemption applies to payments for the purchase or commissioning of computer programs, hardware or smart devices, and fees for using computer programs, hardware, smart devices or digital services.
Eligible payments must be made in an accounting period beginning on or after 24 June 2025 but no later than 31 December 2027. The recipient must be a seller, contractor or provider registered in the Digital Services List of the Digital Economy Promotion Agency.
Annual maintenance fees and expenses not directly related to the use of the eligible computer programs, hardware, smart devices or digital services are excluded.
Tax exemption
Companies and juristic partnerships can claim a corporate income tax exemption equal to 100% of actual qualifying expenditure, subject to a maximum of THB 300,000 in each accounting period.
The eligible computer programs, hardware, smart devices or digital services must be used in the management of business functions and must be created and developed in Thailand.
Asset conditions
Purchased or commissioned computer programs, hardware and smart devices must be depreciable or amortisable under Section 65 bis (2) of the Revenue Code.
They must not have been previously used and must have been acquired and ready for their intended use by the end of the accounting period in which the purchase or commissioning payment was made.
Computers that are hardware not approved for product registration by the Digital Economy Promotion Agency are excluded from the exemption.
Digital economy promotion agency registration
The products or services supplied by the seller, contractor or provider must have been approved for product or service registration in the Digital Services List by the Digital Economy Promotion Agency before the company or juristic partnership purchases, commissions or uses them.
Only payments meeting this prior registration requirement qualify for the corporate income tax exemption.
Recordkeeping requirements
Companies and juristic partnerships claiming the exemption must prepare and retain a report covering the computer programs, hardware, smart devices or digital services for which the exemption is claimed.
The report and supporting documents must be kept at the place of business and made available for inspection by assessment officers. It must include the type of item or service, its purpose and the date it became ready for its intended use.
Effective date
It applies from 24 June 2025 onwards under Section 4 of the Royal Decree issued under the Revenue Code governing Tax Exemption (No. 802) B.E. 2569 (2026).
