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January 25, 2023

Individual tax rebate in Thailand for 2023 (save up to 40,000 THB)

At the end of 2022, the Thai government announced a series of tax breaks to help boost domestic spending in 2023, including a consumer tax rebate, a reduction in land & building tax (by 15%), a reduction in property transfer fees (from 2% to 1%) and decrease in mortgage registration fees (from 1% to 0.01%). In this article, we will only focus on the details of the tax rebate.

Last updated:
January 25, 2023

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Reduce your personal income tax by up to 40,000 THB

Taxpayers can write off up to 40,000 THB from their personal income tax bill by making purchases between Jan 1 and Feb 15, 2023.

For the first 30,000 THB, you will need to provide either a regular paper invoice or an e-tax (electronic) invoice. For the final 10,000 THB, you must have the electronic invoice.

Excluded purchases

Not all purchases are eligible for the tax rebate, though. Excluded from the list are the following:

  • Alcohol (liquor, beer, wine) & tobacco
  • Vehicles – cars, motorcycles, boats
  • Newspapers & magazines
  • Travel – tour guide fees, hotel accommodation
  • Public utilities – tap water, electricity
  • Home utilities – phone and internet service
  • Long-term service fees ordered outside the Jan 1-Feb 15, 2023 period
  • Non-life insurance

Difference between paper and electronic invoices

There might be some confusion about the difference between regular and electronic invoices.

Regular paper tax invoices are the low-hanging fruit as they can be issued by any business legally registered in Thailand (beware of overseas purchases on Lazada or Shopee as these can’t issue a tax invoice eligible for this rebate).

On the other hand, electronic invoices can only be issued by businesses specifically registered for e-tax invoices with the Revenue Department. You will need to find vendors with this registration to maximise your tax rebate. The electronic invoices are PDF files with some e-tax invoice wording.

How to find out if a business is registered for e-tax invoices

There are three ways to find out which businesses you can shop from to get an electronic tax invoice. First, visit the company’s website and look up its trading name. The brand & trading names are often different.

Then, you can:

  1. Either look at the complete list of businesses registered for e-tax invoices & receipts in Thailand and search for the company in question. The list is only available in Thai, but I translated it into English, courtesy of Google Translate.
  2. Or you can look up the desired company’s tax ID on this website and then enter it into Revenue Department’s website (only in Thai) to see if the company is on the list
  3. Ask the business directly

Example: Shopping at Super Sports

For example, say you wanted to buy something at Super Sports. You’d go to Super Sports’ website and navigate to the contact page. You will find out that the trading name is CRC Sports Co., Ltd. Copy the company and search for it in the PDF list, and there it is. SuperSports seems to be registered for e-tax invoices.

If you want to double-check this (you might want to, as the Google translation can be wonky), paste the business name to the DataforThai website to get Super Sports’ tax ID – 0105539138812. Then enter it on Revenue Department’s website and see if it’s on the list. No surprise here, CRC Sports Co., Ltd. is indeed on it.

However, it’s also best to ask the shop directly. In case of Super Sports, they don’t issue e-tax invoices for purchases in their stores. Same, for example, with GoWabi.

Happy tax rebating!