On 7 October 2026, Thailand's Revenue Department issued press release No. 1/2570 (ปชส.1/2570), announcing that on 6 October the cabinet approved in principle a draft royal decree on tax exemption: venue rental and service fees paid by companies to take part in trade fairs, exhibitions and product shows held in Thailand may be deducted at twice the amount paid. The event must begin between 6 October 2026 and 31 December 2027, and payment must be made in the same period.
1. The Incentive and Its Scope
The incentive is that venue rental and service fees can be deducted at twice the amount (หักรายจ่ายได้ ๒ เท่า). It covers trade fairs, exhibitions and product shows held in Thailand; overseas events are not included.
It applies to บริษัทหรือห้างหุ้นส่วนนิติบุคคล, that is, companies or juristic partnerships. Sole proprietors and non-juristic entities are not covered.
2. Two Time Conditions Must Both Be Met
The draft sets two parallel time conditions:
The event must begin between 6 October 2026 and 31 December 2027.
The payment must be made between 6 October 2026 and 31 December 2027.
Both conditions apply together; meeting one is not enough. Cases such as a deposit paid before the window, or an event that starts only in 2028, will need to be checked individually.
3. Legislative Status: Not Yet Numbered, Not Yet in Force
The legal status of this measure must be clear. On 6 October 2026 the cabinet approved in principle a draft royal decree under the Revenue Code on tax exemption; the decree number is still blank. Under Thailand's legislative process, the draft still has to complete legal review and be published in the Royal Gazette before it takes effect.
So the measure is currently a "draft approved in principle by the cabinet", not a law in force. Companies can use it for exhibition budgeting, but should not book a double deduction in advance before the gazetted text is published.
4. Policy Background
The Revenue Department gave four policy goals: supporting the government's tourism policy, attracting international events and high-quality visitors, developing infrastructure and related services, and spreading income to the regions. It is a supporting tax measure for the MICE (meetings, incentives, conventions and exhibitions) industry.
Enquiries can be made at area revenue offices nationwide or through the Revenue Department's call centre on 1161.
5. Practical Relevance for Chinese Companies
The measure is directly relevant to two types of Chinese company in Thailand.
First, manufacturers and traders that rely on trade fairs to win customers. Industry fairs in Thailand are a key way for Chinese companies to meet local and ASEAN buyers, and venue rental and service fees are often the largest cost of a single show. A double deduction significantly lowers the after-tax cost of this spending.
Second, exhibition organisers and service providers. By increasing exhibitors' budgets, the measure indirectly benefits suppliers of exhibition services.
Note that the incentive covers "venue rental and service fees". Whether stand construction, logistics, travel and promotional materials fall within "service fees" will depend on the definitions in the gazetted text.
Key Takeaways
Venue rental and service fees for trade fairs, exhibitions and product shows held in Thailand can be deducted twice.
Applies to companies and juristic partnerships; sole proprietors and non-juristic entities are excluded.
Two parallel time conditions: the event must begin between 6 October 2026 and 31 December 2027, and payment must be made in the same period.
Legislative status: draft. Approved in principle by the cabinet on 6 October 2026; decree number blank, not yet gazetted, not yet in force.
The exact scope of "service fees" (whether it includes construction, logistics and materials) awaits the definitions in the gazetted text.
Z&X Tip
The practical key to this incentive is splitting exhibition spending by account: venue rental, service fees charged by the organiser, stand construction and logistics, and travel should each be booked separately with matching invoices, not lumped into one "exhibition fee". Once the decree is gazetted, whether the double deduction applies will depend on whether the expense descriptions on the invoices match the decree's definitions. The monthly bookkeeping of Z&X Accounting & Tax Outsourcing can set up accounts on this basis in advance; tax modelling of exhibition budgets can be handled through the "In-Depth Application of Thai Tax Law" module of the Annual Finance & Tax Advisory Retainer. The measure is not yet in force; application is subject to the gazetted text and the determination of the competent authority.
Sources
ปชส. ๑/๒๕๗๐ กรมสรรพากรออกมาตรการภาษีเพื่อสนับสนุนอุตสาหกรรมไมซ์ (MICE) | Revenue Department, Thailand | 2026-10-07 | https://www.rd.go.th/fileadmin/user_upload/news/2569thai/news1_2570.pdf
แถลงข่าวกรมสรรพากร (press release list) | Revenue Department, Thailand | https://www.rd.go.th/59.html
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