Can software and systems be tax-exempt? How does Thailand's Notification No. 469 work?
1. How much is exempt
100% of the amount paid, capped at THB 300,000 per accounting period. Retroactive to 24 June 2025; payments must be made by 31 December 2027.
2. The most common trap: the order of events
The seller must already be on the DEPA list, and the product or service must have been registered with DEPA before you buy it. If you buy first and the supplier registers later, the exemption does not apply.
3. What does not count
4. Other conditions
Used for business management, developed in Thailand, depreciable, brand new and ready for use in the period of payment. The company must keep a separate schedule of type, use and date of readiness, together with supporting documents.
5. If conditions are not met
Failing any one condition forfeits the exemption; the exempted amount must be added back, plus a surcharge under Section 27 of the Revenue Code.
6. Basis and scope of service
Basis: Revenue Department Income Tax Notification No. 469 (signed 30 September 2026). Application depends on the facts of each case and the competent authority. See also Thailand Issues Three Income Tax Exemption Notifications on the Same Day.
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