At the start of the year when many prepare to file personal income tax, one important point investors should not overlook is the right to use "securities trading fees" for tax deductions.
Through the government's Easy E-Receipt 2.0 program, in 2025 investors trading assets in the capital market between 16 January and 28 February 2025 can receive tax deductions up to 30,000 baht, which is combined with the spending limit on products or services from participating enterprises.
The Easy E-Receipt 2.0 program is a government measure encouraging the use of electronic documents (E-Receipt / E-Tax Invoice). It allows individuals to deduct eligible expenses from personal income tax when purchasing goods or services in Thailand from 16 Jan to 28 Feb 2025. Under these conditions, deductible expenses include:
Investors can deduct eligible fees up to a maximum of 30,000 baht (including VAT), combined with other expenses under the same program.
This applies through service providers participating in the program, such as Thai stocks, derivatives, foreign stocks, mutual funds, etc. Fees paid from trading financial assets between 16 January and 28 February 2025 can be included in the tax deduction calculation.
Therefore, whether investors trade short-term, long-term, or diversify portfolios abroad, the fees incurred from trading these assets may fully qualify for tax benefits.
Investors should verify that their trading falls within the program's specified period, because even if it is the same transaction, if the trade date falls outside this window, it will not be deductible.
Although individual fees per transaction may seem low, investors with high trading volumes—especially short-term traders or those frequently adjusting portfolios—may accumulate enough fees over two months to significantly reduce their tax burden.
Investors must have an E-Receipt or electronic transaction confirmation documents, such as securities trading confirmations, payment receipts, and tax invoices from participating securities companies, which can be requested retrospectively through the broker's system used.
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