If you’re planning to make purchases, be sure to shop within the qualifying period and collect the necessary documentation to maximise your savings.
Who can benefit?
This tax program is only available to Thai residents who pay personal income tax. General partnerships and non-juristic persons can’t participate.
How the tax deduction works
You can deduct up to 50,000 baht for purchases supported by an e-Tax invoice (from VAT-registered businesses) or e-Receipt (from non-VAT-registered businesses). The tax allowance is structured in two parts:
- General purchases (Up to 30,000 baht) – this covers purchases of most goods and services, including books, newspapers, and magazines (both physical and digital). In case of services, they must be paid for and used within the advertised period.
- Community-based purchases (Up to 20,000 baht) – this category includes:
- OTOP (One Tambon One Product) goods (registered with the Department of Community Development)
- Products from registered Community Enterprises (registered with the Department of Agricultural Extension)
- Purchases from registered Social Enterprises (registered with the Social Enterprise Promotion Office)
An official list of participating businesses is available on the Revenue Department’s website, but the process isn’t the most user-friendly. To check if a company is eligible, you’ll need to find its tax ID on this website and then input it into the Revenue Department’s portal (in Thai only). You will find it easier to ask the business directly if they’re part of the program.
Excluded items
Certain categories of goods and services are not eligible for the tax deduction, including:
- Alcohol, tobacco, fuel, and vehicle-related costs.
- Utilities such as water, electricity, telephone, and internet.
- Service fees for hotels, Thai homestay and non-hotel accommodations, and non-life insurance.
- Service fees with agreements extending beyond the program period or that are rendered outside of the period.
- Medical expenses because hospitals are exempted from VAT.
Required documentation
To qualify for the tax deduction, you must obtain e-Tax invoices and/or e-Receipts that include your:
- Taxpayer Identification Number (TIN) or national ID for Thais
- Full name and surname
- Current address
Participating shops will automatically register these expenses in the system by inputting your identification details during purchase. An e-Tax Invoice/e-Receipt can still be used for tax deduction even if it contains incorrect name or address details, as long as the national ID number/TIN is correct since this information is crucial for tax return submission.
Happy spending and tax saving!
