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.
