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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:
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
Download file in Thai Tax exemption for domestic tours in Thai