The Cabinet has approved extending electronic tax measures until the end of 2027 to support businesses in continuing to use e-Tax and e-Withholding Tax, reducing costs and increasing the country's competitive capability.
On 16 June 2026, Ms. Lalida Pertvivatana, Deputy Spokesperson of the Prime Minister’s Office, announced that the Cabinet approved in principle two draft laws proposed by the Ministry of Finance to extend electronic tax promotion measures, originally ending on 31 December 2025, until 31 December 2027. This supports the transition to a digital economy (Digital Transformation), reduces business costs, and promotes the use of digital technology for efficient tax administration.
The Deputy Spokesperson explained that these measures include extending tax benefits for investments and use of the e-Tax Invoice & e-Receipt and e-Withholding Tax systems. Companies or partnerships can deduct tax expenses at twice the actual amount spent, covering software system investments, computer equipment, electronic data storage systems, and services from electronic tax system providers. Additionally, new benefits cover expenses paid to the Electronic Transactions Development Agency for auditing service providers’ information systems to enhance digital government system security and reliability.
Furthermore, the Cabinet approved extending the reduction of withholding tax rates via the e-Withholding Tax system until the end of 2027. The rates are reduced from the previous 5%, 3%, and 2% to a flat 1% for electronic payments of assessable income to individuals and juristic persons, such as rent, commissions, royalties, contract work fees, service fees, and fees for independent professionals. This measure improves business liquidity and reduces administrative paperwork.
Ms. Lalida said the Revenue Department currently allows the private sector to serve as electronic data preparation and submission service providers (Service Providers). There are now 23 providers of e-Tax Invoice & e-Receipt services, 1 e-Filing provider, and 5 e-Stamp Duty providers, facilitating business operations, especially for small and medium enterprises that may face limitations in developing digital systems independently.
The Ministry of Finance estimates that these measures will cause a corporate income tax revenue loss of about 66 million baht over two years but will boost business liquidity by approximately 27 billion baht annually through the e-Withholding Tax system. They will also lower operating costs, simplify tax payment processes, encourage electronic documentation, reduce paper use, and enhance the country's long-term competitiveness.
“The government, led by Prime Minister Anutin Charnvirakul, prioritizes comprehensive digital development of government agencies and the business sector. This tax measure extension will help businesses of all sizes access tax-related technology more easily, reduce costs, improve operational efficiency, and support sustainable growth of the country's digital economy,” Ms. Lalida said.