Can trade fair costs in Thailand be deducted twice? Can we book a double deduction now?
1. Who can use it and what is deductible
Eligible: limited companies and juristic partnerships (not sole proprietors).
Scope: trade fairs, exhibitions and product shows held in Thailand; overseas events are excluded.
Deductible twice: venue rental and service fees.
2. Time conditions (both must be met)
3. Why a double deduction cannot be booked yet
The cabinet has only approved the draft in principle and the decree number is still blank. It takes effect only after review and publication in the Royal Gazette. You can use it for exhibition budgeting, but do not accrue the double deduction in advance.
4. One thing to do now
Book and invoice exhibition costs item by item: venue rental, organiser service fees, stand construction and transport, and travel separately. Whether construction and logistics count as "service fees" depends on the gazetted definitions; a single "exhibition fee" invoice may not match them.
5. Basis and scope of service
Basis: Revenue Department press release 1/2570 (7 October 2026). Application is subject to the gazetted text and the competent authority. See also Double Deduction for Trade Fair Costs in Thailand.
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