Thailand MICE One-Stop Service

Since today until November 30, 2024, companies or anyone planning to travel or organize seminars in secondary cities and other provinces during the low season should act quickly! The government is offering a tax deduction of up to 1.5-2 times.

Check the conditions and tax measures that grant this tax deduction.

1.Tax measures to support the organization of seminars within the country for legal entities.

Companies/legal entities can deduct expenses such as seminar room fees, accommodation costs, transportation, or related expenses incurred in organizing domestic seminars for employees. This applies to services provided by tour operators, paid between May 1 to November 30, 2024, with necessary supporting documents, namely:

Full tax invoices in electronic format via the e-Tax Invoice & e-Receipt system of the Revenue Department only.
“For transportation expenses paid to non-VAT registered operators, electronic receipts must be obtained through the e-Tax Invoice & e-Receipt system of the Revenue Department.

Tax benefits for organizing seminars and training.

1.Deduct expenses at 2 times the actual expenses incurred for events held in secondary tourist provinces or other designated tourism areas.

2.Deduct expenses at 1.5 times the actual expenses incurred for events not held in secondary tourist provinces or areas within primary tourism provinces.

3.In cases where consecutive seminars or training sessions occur in the areas specified in points 1 and 2, deductible expenses that can be identified as occurring in specific areas shall receive the respective multiplier. Non-identifiable expenses shall receive a deduction multiplier of 1.5 based on actual payments.

4.Areas eligible for benefits include 55 secondary tourist provinces and selected districts in 15 primary tourism provinces. Deductions are at 2 times for secondary tourist provinces and 1.5 times for selected districts in primary tourism provinces.

2.Tax measures to support domestic tourism for individuals.

The benefit is provided to individuals traveling for tourism purposes in secondary tourist provinces only. They can deduct actual expenses incurred, but not exceeding 15,000 baht, as allowable expenses for personal income tax calculation. They must have full-format tax invoices, e-Tax Invoice & e-Receipt, issued by the Revenue Department.

Tax benefits that allow deductions for service fees.