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Items

From January 16th to February 28th 2025

Purchase of goods paid and consumed services during the period (Excluded items as below)

Condition

Must have a e-TAX INVOICE/Receipt issued by business operators backed by the e-tax system. (Taxpayer’s individual tax ID and address information are required. When purchasing books, e-Books, Newspaper, Magazine OTOP products, taxpayer need to get e-Receipt)

Amount of deduction

Up to 50,000THB

*Purchase of goods and services can be included up to 30,000 THB.

 The additional 20,000THB must be a product or services of  registered OTOP or social enterprises.

Main Business operators

Central Group, The Mall Group, CP ALL (7-Eleven), Uniqlo etc.

For more detail ⇒https://www.rd.go.th/fileadmin/download/news/info_etax.pdf

Target person

Individuals who have Thai Tax Identification Number

Excluded items

1.      Liquor, beer, wine and tobacco

2.      Purchase of cars, motorcycles and boats

3.      Oil, gas and electricity costs for filling up vehicles

4.      Water and electric bill

5.      Communication fee (Internet, Internet TV service and telephones bills)

6.      Insurance fee (medical insurance or car insurance etc.)

7.      Long term contract service fee that cannot be used within the target period

(e.g., Golf annual membership fees and fitness annual membership fees)

8.      Accommodations and tours  

9.      Goods or services which are not originally subjected to VAT (excluding books, eBooks and OTOP goods)　
　　　(e.g., medical expenses, fresh food, duty-free goods and tuition fees)

Savings
(example for 50,000THB)

If the person who bears the personal income tax by himself/herself, the amount of income tax can be reduced, and if the person who bears the personal income tax by company (tax-on-tax calculation), the burden of company expenses can be reduced.