The Thai Revenue Department has issued Royal Decree No. 802, allowing SMEs to claim up to 200% tax deductions on investments in digital tools and services, while setting standards for personal data protection and electronic information management.
The Thai Revenue Department issued Royal Decree No. 802 on 10 February 2026, granting higher tax deductions for SMEs investing in digital tools and services.
Under the decree, SMEs can claim an additional 100% deduction, bringing the total deduction to 200% for expenses related to:
- Purchasing or developing computer programs, hardware, or smart devices
- Using computer programs, hardware, smart devices, or digital services
To qualify, expenses must be paid to vendors or contractors listed in the Digital Economy Promotion Agency’s digital service register, with a maximum limit of THB 300,000. SMEs are eligible if their paid-up capital does not exceed THB 5 million on the last day of the accounting period and their revenue from goods or services does not exceed THB 30 million during the same period.
The legislation also addresses personal data protection and sets standards for managing electronic information. It defines key legal terms, including data controllers and data processors, and specifies the responsibilities of individuals and entities handling computer hardware and software.
By establishing these rules, the decree aims to safeguard individual privacy and ensure the secure exchange of digital records across the nation’s networks. It provides a formal legal framework for governing Thailand’s modern digital landscape under royal authority.
