Summary of Special Tax Deduction Measures for 2025: What’s New with Easy E-Receipt 2.0, Tourism, and Art?

Entering the final stretch of the year, many people are preparing last-minute purchases to "reduce their taxes." But did you know? Besides the basic personal income tax deductions, this year there are several interesting additional tax deduction measures. Thairath Money has compiled these "special" tax deduction measures here.

Who is required to file a tax return?

Before considering tax deductions, many may wonder if individuals like us "must file taxes." In fact, every Thai citizen should fulfill their tax duties, which initially means having income exceeding 120,000 baht per year for singles with salary-type income under Section 40 (1), or over 60,000 baht annually if income comes from other sources. However, having to file doesn’t mean everyone must pay taxes—only those with net income above 150,000 baht per year owe tax. This can be calculated using this formula.

Net income = Total annual income - expenses - deductions. For example:

If you file as a salaried employee with total income of 350,000 baht,

subtract allowable expenses under Section 40 (1) of 100,000 baht,

subtract personal deduction of 60,000 baht,

and subtract social security contributions of 9,000 baht,

the net income would be 181,000 baht.

The amount exceeding 150,000 baht, which is 31,000 baht, is taxed at 5% (progressive rates increase with income). This results in a tax of about 1,550 baht.

However, this 1,550 baht tax can be reduced if you plan ahead—for example, by purchasing life insurance or deducting mortgage interest paid to banks. There are many categories to choose from before the tax year ends. Prepare for "2025 tax filing" with updates and check your tax deduction rights to save more money than you think.

Additionally, during 2025, the government has issued measures to stimulate the economy, allowing us to "spend" and claim additional tax deductions.

What are the "special" tax deduction allowances for 2025?

There are various tax deduction measures. One example is when the government wants to stimulate the economy by offering tax deduction incentives. Simply put, the government encourages citizens to spend under specific conditions, allowing taxpayers to deduct those expenses from their taxes and effectively get money back.

So, what interesting measures are there for 2025? Thairath Money has gathered them as follows.

1. Easy E-Receipt 2.0

For personal income taxpayers, when purchasing goods or services in Thailand between 16 January and 28 February 2025, these purchases can be used for tax deductions under these conditions.

1) Buying goods or services from operators registered or not registered for value-added tax (VAT) can be deducted up to the actual amount paid but not exceeding 30,000 baht.

2) Purchase of OTOP products, payments to community enterprises, and payments to social enterprises can be additionally deducted up to 20,000 baht.

This means purchases under both points 1 and 2 combined can be deducted, or just OTOP products up to 50,000 baht. A key condition is that taxpayers must have tax invoices (e-Tax Invoice) and receipts (e-Receipt) as per the Revenue Department's rules. Exceptions include no deductions for purchases of alcohol, beer, and similar items.

. . . (Note: The original text combines points 18, 19, 20 - translated collectively above)

2. "Travel Well, Get Refund"

Officially called the tax measure to support tourism, "Travel Well, Get Refund," individual taxpayers filing income tax returns (Form P.N.D.) can claim deductions for accommodation and restaurant expenses with VAT registration, up to 20,000 baht, for spending between 29 October and 15 December 2025. The main conditions are:

• The first 10,000 baht must have paper or electronic tax invoices (paper/e-Tax Invoice).
• The next 10,000 baht must be supported by electronic tax invoices only (e-Tax Invoice).

Additionally, deductions differ depending on location: spending in secondary cities can be deducted at 1.5 times the expense, up to 30,000 baht; spending outside those cities is deductible at 1 time the expense, up to 20,000 baht.

3. Wages for Constructing New Residential Buildings

For every 1,000,000 baht paid as wages for constructing a new residence to contractors registered for VAT, a deduction of 10,000 baht is allowed, up to a maximum of 100,000 baht (limited to one house). This applies only to contracted wages for construction beginning between 9 April 2024 and 31 December 2025, with stamp duty paid electronically through the internet network.

4. Art Support Deductions

There are two measures: 1) For art buyers, deductions are allowed up to the actual amount paid, not exceeding 100,000 baht, for purchases made between 1 January 2025 and 31 December 2027. Proof must include a full tax invoice or receipt with detailed evidence of the artwork, and purchases must be from specified sources under the conditions.

2) For artists or creators who have income under Section 40 (6) of the Revenue Code from independent professions in fine arts, regardless of artist type, the allowable expense deduction can increase from 30% to 60% starting from the 2025 tax year.

Finally, don't forget to plan your tax deductions carefully and read the conditions of each measure thoroughly to maximize your benefits and help save more money after paying taxes.

Source: Revenue Department, Tourism Support Measures

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