FAQ

On 16 June 2026, the Revenue Department of Thailand issued Press Release No.14/2569. Upon the Cabinet’s resolution, two tax incentive measures for popularising electronic tax systems have been extended. The valid period is uniformly set from 1 January 2026 to 31 December 2027.

Key Policy Points

1. Extension of two measures: The investment deduction for e‑Tax Invoice & e‑Receipt and the preferential rate for e‑Withholding Tax are both extended, with the new valid period from 1 January 2026 to 31 December 2027.

2. Eligible parties: Companies and juristic partnerships registered in Thailand.

3. e‑Tax Invoice & e‑Receipt: Investment expenditures and service fees incurred by enterprises for setting up and using electronic invoicing systems are eligible for pre‑tax deduction against corporate income tax.

4. e‑Withholding Tax: For income payments processed via electronic channels, the withholding tax rate is reduced from the original 5%, 3% and 2% to a unified 1%; system audit and assessment fees paid to the Electronic Transactions Development Agency (ETDA) qualify for double‑amount deduction.

5. Official objective: Reduce corporate operating costs, ease administrative burdens for tax filing, and improve corporate cash flow.

Main Text

The first measure targets e‑Tax Invoice & e‑Receipt: Companies and juristic partnerships registered in Thailand may deduct investment expenditures and service fees incurred for investing in, setting up and operating such electronic invoicing systems when calculating corporate income tax. This measure encourages enterprises to issue and preserve tax documents electronically.

The second measure targets e‑Withholding Tax: A preferential withholding tax rate applies to income payments processed electronically, lowered from the original 5%, 3% and 2% to a flat rate of 1%. In addition, relevant system audit and assessment fees paid by enterprises to the Electronic Transactions Development Agency (ETDA) can be deducted at double the actual amount. According to the Director‑General of the Revenue Department, extending these measures helps cut operating costs, ease filing burdens, improve corporate cash flow, and drive the ongoing digital transformation of Thailand’s tax system.

Impacts on Chinese‑funded Enterprises in Thailand

For Chinese‑funded enterprises in Thailand that have adopted or plan to adopt e‑Tax Invoices and e‑Withholding Tax, the pre‑tax deduction benefit for relevant system investments will remain available until the end of 2027. For enterprises with frequent withholding‑tax payments such as rent and service fees, adopting e‑Withholding Tax brings the rate down to 1%, reducing funds tied up by withholding and improving cash flow. Enterprises are further encouraged to complete tax digitalisation for early access to incentives. For specific eligibility conditions, deduction ratios and operational rules, please refer to official regulations of the Revenue Department based on corporate circumstances.

This article is translated and compiled from official press releases published by the Revenue Department of Thailand, for reference only and does not constitute tax or legal advice. Policy details shall be subject to official original texts and relevant regulations. Please consult professional advisors from Zhongxin for application under your company’s specific situation.