Tax exemption for domestic tours

August 16th, 2018

On 10 April 2018, Ministerial Regulation No. 335 issued by the Revenue Department was published in the Royal Gazette

This regulation was issued to promote and support domestic tourism in second-tier tourism provinces by providing personal income tax exemptions for the following payments:

  1. Service fee paid to a tour operator under the Tourism Business and Guide Law for travel in any local area in second-tier tourism provinces or in any other tourism areas set out by the Director-General under the guidance of the Ministry of Tourism and Sports;
  2. Service fee paid to a tour operator under the Tourism Business and Guide Law for travel in any local area in second-tier tourism provinces together with travel in a local area in another province which is part of a tour route certified by the Ministry of Tourism and Sports; and
  3. Money paid for hotel accommodation in second-tier tourism provinces or in any other tourism areas announced by the Director-General with the advice of the Ministry of Tourism and Sports to a hotel operator in accordance with the hotel law, or paid for homestay accommodation in second-tier tourism provinces as certified by the Department of Tourism, Ministry of Tourism and Sports.

The 55 provinces listed below by region are considered second-tier tourism provinces:

North: Chiang Rai, Kamphaeng Phet, Lampang, Lamphun, Mae Hong Son, Nan, Phayao, Phichit, Phitsanulok, Phrae, Sukhothai, Tak, and Uttaradit

Northeast: Amnat Charoen, Bueng Kan, Buriram, Chaiyaphum, Kalasin, Loei, Maha Sarakham, Mukdahan, Nakhon Phanom, Nong Bua Lamphu, Nong Khai, Phetchabun, Prachin Buri, Roi Et, Sa Kaew, Sakon Nakhon, Sisaket, Surin, Ubon Ratchathani, Udon Thani, and Yasothon

Central: Ang Thong, Chainat, Lopburi, Nakhon Nayok, Nakhon Sawan, Samut Songkhram, Singburi, Suphanburi, and Uthaithani

East: Chanthaburi and Trat

West: Ratchaburi

South: Chumphon, Nakhon Si Thammarat, Narathiwat, Pattani, Phatthalung, Ranong, Satun, Trang, and Yala

The amount actually paid, but not more than THB 15,000, shall be exempt from personal income tax, provided that the service fee or the accommodation fee is paid during the period from 1 January 2018 through 31 December 2018. In addition, the rules, procedures, and conditions specified by the Director-General must be complied with.

Source: https://www.mazars.co.th/Home/Doing-Business-in-Thailand/Tax/Tax-exemption-for-domestic-tours

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