Thailand introduces tax incentives to boost domestic tourism, including deductions for travellers, corporate seminars, hotel renovations, and extended excise tax cuts for entertainment venues.

Regfollower Desk 

The Thai Cabinet approved a series of tax measures to promote domestic tourism, as announced by the Thai Revenue Department.

The initiatives include incentives for individual travellers, corporate tax deductions for domestic seminars and training, accelerated government spending on training and seminars, benefits for hotel renovations, and an extended excise tax reduction for entertainment businesses.

The measures were approved on 21 October 2025.

Key measures:

 Personal income tax deduction for domestic tourism

Individuals may claim a tax deduction of up to THB 20,000 for travel within Thailand.

  • The first THB 10,000 applies to expenses supported by either paper or e-tax invoices.
  • The additional THB 10,000 requires e-tax invoices.
  • Travel to major tourist provinces qualifies for a standard deduction, while visits to secondary cities receive a 1.5-times deduction.
  • The measure applies from 29 October to 15 December 2025 and may be used together with the Let’s Go Halves Plus co-payment scheme.

Corporate tax deductions for domestic seminars and training

  • Companies and registered partnerships may deduct double expenses for seminars and training conducted domestically, including accommodation, transportation, and tour services.
  • If events take place in secondary tourism provinces, allowable deductions increase to 1.5 times the actual expense. Payments must be made to VAT-registered operators with full e-tax invoices, except transportation, which may be paid to non-VAT operators with e-receipts.
  • The measure applies from 29 October to 15 December 2025.

Accelerated government seminar and training budget spending

Government agencies, state enterprises, and local administrative bodies are required to disburse at least  60% of their 2026 fiscal-year training and seminar budgets between October 2025 and 31 January 2026.
Priority should be given to secondary tourism provinces.

Tax incentives for hotel renovation
Hotels operated by companies or partnerships may claim a double deduction on costs of improvements, extensions, or upgrades to hotel assets, excluding routine repairs. The normal depreciation deduction applies first, with the additional deduction amortised evenly over 20 accounting periods.

The incentive applies to spending from 29 October 2025 to 31 March 2026 on permanent buildings and fixed furnishings used in hotel operations.

Extension of excise tax reduction for entertainment venues

  • The current reduction of excise tax from 10% to 5% on entertainment businesses under category 17.01—including nightclubs, discotheques, pubs, bars, and cocktail lounges—will be extended for another year, from 1 January to 31 December 2026.
  • The Excise Department, together with the Department of Provincial Administration, will continue efforts to expand business registration and broaden the tax base.