

Easy e-Tax Invoice & e-Receipt” Offers 2025 Tax Deductions in Thailand up to THB 50,000
Unlock Up to THB 50,000 in Tax Deductions with Thailand’s Easy E-Receipt 2.0 Program for 2025
On 24 December 2024, The Thai Cabinet approved the “Easy E-Receipt 2.0” program, which allows individuals subject to personal income tax to benefit from income tax deductions.
This program enables tax deductions for certain expenses incurred when purchasing goods and services from VAT registrants or non-VAT registrants, provided that e-tax Invoices or e-tax Receipts are presented.
The program is eligible for purchases from 16 January to 28 February 2025 (44 days)
Key Terms and Conditions You Need to Know
1. Claiming Deductions
Tax deductions can be claimed for the actual amount paid, up to a maximum of 30,000 baht, for the purchase of goods or services. The deduction is applicable when payments are made to a VAT-registered supplier, with a full-form e-Tax invoice as supporting evidence, or to a non-VAT-registered seller or service provider, with an e-Receipt as evidence.
2. Additional Benefits
Additional deductions can be claimed for actual amounts paid, up to a maximum of 20,000 baht, for the following purchases or service costs, with a full-form e-tax invoice or e-receipt as supporting evidence:
- Purchase costs for products under the “One Tambon One Product” (OTOP) program, registered with the Community Development Department.
- Purchase costs for goods or services paid to community enterprises registered with the Department of Agricultural Extension.
- Purchase costs for goods or services paid to social enterprises registered with the Office of Social Enterprise Promotion.
3. Deduction Limits
The total of both amounts is limited, not exceeding THB 50,000.
4. e-Tax Requirement
To qualify for the 2025 “Easy e-Receipt” tax credit, you must request only the e-Tax invoice or e-Receipt when purchasing goods or services.
5. Excluded Purchases
The items and services mentioned below are not eligible for tax deduction under this program:
- Cost of purchasing liquor, beer, and wine
- Cost of purchasing tobacco / Cigarettes
- Cost of purchasing Petroleum, gas, and electric charging services for vehicles
- Cost of purchasing cars and motorcycles under the Motor Vehicle Act (motorcycles include bicycles with engines) and the cost of purchasing boats
- Gasoline or fuel for vehicles
- Non-life insurance premium
- Utilities, water bill, electricity bill, telephone and internet service fees
- Property insurance premium
- Services that pay for Tour company, Accommodation fees, Thai homestay, or accommodation that is not a hotel
6. Required Details
The e-tax Invoice and e-receipt must include the full name and taxpayer identification number (personal identification number) of the buyer or service recipient.
7. Registered Businesses
You can access a list of the businesses that can issue an e-Tax Invoice and e-Tax Receipt at ETax
If you have any questions about tax deductions in Thailand, please feel free to contact us.
Sireetorn Keeratiwetchakul
Sireetorn is a Thai attorney with nine years of experience. She specialises in taxation law and has previously worked with the Thai taxation authorities at the Revenue Department. In addition, she has gained experience in private law. She graduated with a Master of Law in taxation from Ramkhamhaeng University and a Barrister-at-Law from the Institute of Legal Education of the Thai Bar. She holds a Bachelor of Law from Rangsit University. In 2017 she participated in the Cambridge University Program “English Program at SEE Academy” in Bangalore, India.