Tourism Stimulus Measures Approved by Cabinet

 Thailand’s Cabinet Approves Five Tourism Stimulus Packages to Boost Q4 2025 Growth

Thailand’s Cabinet has approved five tourism stimulus packages under the “Quick Big Win” economic strategy, aimed at revitalizing domestic tourism and supporting economic growth in the fourth quarter of 2025.

The 5 approved measures

1. Personal income tax deductions to support domestic tourism

Individuals will be allowed to claim a deduction of up to Baht 20,000 for accommodation costs (hotels, homestays, or registered non-hotel accommodation) and restaurant service costs paid to VAT-registered businesses from 29 October 2025 to 15 December 2025.

A deduction not exceeding THB 10,000 can be claimed for expenses supported by paper or electronic tax invoices (e-Tax Invoices) and an additional THB 10,000 can be claimed for e-Tax Invoices only.

Spending in secondary cities (55 provinces and selected districts in 15 others) qualify for a 1.5 times deduction, up to THB 30,000 in total.

2. Corporate income tax incentives for domestic training seminars

Companies and juristic partnerships that hold staff training seminars within Thailand from 29 October 2025 to 15 December 2025 will be allowed to claim additional tax deductions for seminar expenses such as venue rental, accommodation, transportation and licensed tour guide fees.

For training seminars held in secondary provinces, a deduction for twice the actual expenses paid will be allowed. For seminars held in other locations, a deduction of 1.5 times the actual expenses paid will be allowed.

The expenses must be paid to VAT-registered businesses and supported by a full tax invoice in electronic format (e-Tax Invoice), except for transportation costs paid to non-VAT-registered operators, in which case an electronic receipt (e-Receipt) is required.

3. Accelerated budget disbursement for public sector training and meetings

Government agencies, state enterprises, and local administrative organizations are instructed to disburse at least 60% of their 2026 fiscal year training and seminar budgets between October 2025 and January 2026, prioritizing venues in domestic tourist destinations, particularly secondary provinces.

4. Tax incentives for hotel renovations

Companies and juristic partnerships operating hotels will be allowed to claim a tax deduction for twice the actual costs paid for renovations, changes, expansions, or improvements to assets related to the business (not repairs to maintain the original condition) from 29 October 2025 to 31 March 2026.

Assets related to the business include:

(1) Permanent buildings used for hotel operations

(2) Decorations or furniture that are permanently attached to the building.

The first deduction covers normal depreciation of the assets. The second deduction shall be claimed in equal amounts over 20 accounting periods, starting from the accounting period in which depreciation commences.

5. Extension of reduced excise tax rate for entertainment venues

The reduced excise tax rate from 10% to 5% for entertainment venues such as nightclubs, pubs, bars, discos, and cocktail lounges will be extended for another year from 1 January to 31 December 2026.