Attention Shoppers: Easy E-Receipt personal tax deduction campaign for 2024 new year

HLB Thailand  

To help stimulate the economy, a personal income tax deduction of up to THB 50,000 may be claimed for the purchase of qualifying goods and services from 1 January 2024 to 15 February 2024 that are supported by electronic tax invoices or receipts.

Known as the “Easy E-Receipt” programme, it applies to the purchase of goods and services from VAT registrants, as well as the purchase of books, newspapers, and magazines in both regular and e-book formats, and OTOP goods registered with Department of Community Development.

A deduction not exceeding THB 50,000 (inclusive of VAT)  can be claimed for the purchase of goods or services supported by a e-Tax invoice or e-Receipt.

A tax deduction cannot be claimed for the purchase of the following goods or services:

  • Purchase of liquor, beer, wine and tobacco products
  • Purchase of motor vehicles, motorcycles and boats
  • Petrol or gas for motor vehicles
  • Utility, water, electricity, telephone and internet service charges
  • Service fees paid for services that can be used after 15 February 2024 e.g. membership fees
  • Non-life insurance premiums

The deduction can be claimed in the 2024 personal income tax return due for filing in 2025.

Ministerial Regulation No.391 under the Revenue Code and Notification of the Director-General of Revenue  Department (No. 443) have been issued to give effect to this tax incentive.

For further clarification,  download the Revenue Department's Q&A (in Thai) here.

Download Q&A (in Thai)

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