Royal Decree No. 805, effective 3 March 2026, introduces a personal income tax deduction of up to THB 200,000 for residential solar rooftop installations and a 150% corporate tax deduction for investment in energy-saving machinery certified with the Level 5-star label from DEDE and EGAT. Both measures run through 31 December 2028. Eligibility conditions around e-Tax Invoice documentation, VAT-registered suppliers require advanced planning.

Thailand's Royal Decree No. 802 introduces a 200% corporate income tax deduction for SMEs investing in digital products and services registered on DEPA's Thailand Digital Catalog. The measure applies retroactively to expenditures incurred from 24 June 2025 and runs through 31 December 2027, covering software, hardware, smart devices, and digital services, though not desktop computers.

Filing personal income tax in Thailand requires foreign residents to understand residency thresholds, identify assessable income across Thai and foreign sources, and navigate prescribed procedures. With the 2024 regulatory changes continuing to affect how foreign-sourced income is taxed upon remittance, expats face a compliance landscape that rewards preparation and penalizes oversight.

The Department of Business Development has started the implementation of two new regulatory orders from January 1, 2026. These new regulations tighten the process of incorporating a company in Thailand by introducing stricter verification protocols designed to combat nominee structures and enhance corporate governance.

The Royal Decree allows companies and juristic partnerships operating hotels under the Hotel Act to exempt income equal to 100% of expenses paid for additions, alterations, expansions, or improvements to business-related assets. This however, excludes routine repairing expenses. 

As 2025 nearly comes to an end, the entire BizWings team wishes you, your teams, and family a wonderful holiday season. We are grateful for the trust you have placed in us as your business partner in Thailand.  As we reflect on our transformation in 2025 and look ahead to 2026, we are excited to deepen our partnership.

The Thai government has published a revised social security contribution regulation in the Royal Gazette on December 12th, 2025. The regulation introduces a phased increase to social security wage ceilings that will ultimately impact employer costs and employee benefits from the start of 2026 onwards.

Discover how the Thai Board of Investment announcement on the Qualified Refundable Tax Credit scheme affects BOI incentives for companies subject to global OECD Minimum Tax rates.

Two Ministerial Regulations introduce personal income tax (PIT) exemptions. The visual arts purchase deduction (effective from January 1st, 2025 through December 31st, 2027) allows individual taxpayers to deduct up to THB 100,000 annually for qualifying art acquisitions. The hotel accommodation deduction (effective from October 29th to December 15th, 2025) provides up to THB 30,000 in deductions for domestic travel to secondary tourist destinations.

BizWings has introduced a new startup package to our service offerings to offer a competitive entry point into the Thai market. Aimed at foreign SMEs and early-stage companies, companies with up to 10 transactions a month and up to 2 employees can qualify for the startup package.