Additional tax deductions approved for company training seminars held in the provincesHLB Thailand Tax Team
To stimulate tourism and the domestic economy, on 21 June the Thai Cabinet approved a proposal to provide additional tax deductions for company training seminars held in the provinces.
A double deduction will be allowed for training seminars held in second-tier provinces or other tourist areas and a 150% deduction allowed for training seminars in other provinces.
Thailand is divided into 77 provinces. There are 55 provinces recognised as second-tier provinces, which are Nakhon Si Thammarat, Udon Thani, Chiang Rai, Lop Buri, Phitsanulok, Suphan Buri, Ubon Ratchathani, Nakhon Nayok, Nong Khai, Sa Kaeo, Loei, Tak, Trat, Phetchabun, Chanthaburi, Mukdahan, Nakhon Sawan, Ratchaburi, Samut Songkhram, Buri Ram, Chaiyaphum, Phatthalung, Trang, Si Sa Ket, Prachin Buri, Satun, Chumphon, Sukhothai, Surin, Sakon Nakhon, Lamphun, Nakhon Phanom, Uttaradit, Ranong, Lampang, Roi Et, Mae Hong Son, Phichit, Phrae, Chai Nat, Nan, Ang Thong, Maha Sarakham, Kamphaeng Phet, Uthai Thani, Narathiwat, Yala, Phayao, Bueng Kan, Kalasin, Yasothon, Sing Buri, Nong Bua Lam Phu, Amnat Charoen, and Pattani.
Training seminar costs eligible for an additional deduction include costs of seminar rooms, accommodation, transportation, or other expenses related to training that the company has arranged for employees, such as meals, travel expenses, airfares, etc., and tourism operator service fees.