Following Thailand’s economic challenges, the Thai government through the Ministry of Finance has launched the Quick Big Win policy within a 4-month period. On October 21, 2025, the Cabinet approved a major set of measures to boost domestic tourism as follows:
1. Tax incentives for individuals to promote domestic tourism in Thailand
- Individuals can deduct when paying for accommodation or restaurant services to VAT registrants
1.1 Up until THB 10,000, for tax invoice in form of paper format or e-tax invoice, and
1.2 Additional from 1.1, up until THB 10,000 for e-tax invoice only.
As specific for payments incurred in the secondary tourism provinces and some districts, additional deduction on 1.1 and/or 1.2 is allowed up until 1.5 times of the actual payments (capped at THB 30,000).
- From 29 October – 15 December 2025
2. Tax incentives for juristic persons organizing domestic seminars and training within Thailand
- Juristic persons can take additional deduction on the following expenses, only when receiving e-tax invoice,
- Seminar room,
- Accommodation,
- Transportation (can be e-receipt instead of e-tax invoice), and
- Other costs related to conducting seminars to employees, and
- Service fee to tour operator licensed under Thai Tourism Law
2.1 Up until 2 times of actual payments in the secondary tourism provinces, or
2.2 Up until 1.5 times of actual payments in other areas, not under 2.1
- From 29 October – 15 December 2025
3. Front Load Measure: Accelerating budget disbursement for training, meeting and seminars
- Only applicable for government agencies, state enterprises and local administrative organizations.
- To expedite the disbursement for training, meeting and seminars, focusing in the secondary tourism provinces, for purpose of improving skills of personals.
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From 29 October 2025 – 31 March 2026
4. Tax incentives for hotel renovation by juristic hotel operators
- Only applicable for juristic persons operating hotel business.
- To take deduction at 2 times of the actual payments for renovations, alterations, expansions or improvements, other than repairs to restore to original condition, to hotel business-related assets consist of
- Permanent buildings used for hotel operations
- Fixtures or furniture permanently attached to the buildings mentioned above.
- The normal deduction shall be according to normal depreciation and amortization as allowed by laws, while the additional deduction will be equally deducted over 20 years starting from the accounting period in which the depreciation and amortization of such assets begin.
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From 29 October 2025 – 31 March 2026
(Source: The Government Public Relations Department’s website, 22 October 2025)
Author’s Note:
Individuals and businesses should review that the requirements and documentation obtained during the tax privilege period comply with the forthcoming Royal Decree and Notification of the Director-General. This is essential to qualify for the applicable tax exemptions and deductions.
[Contact Person: Ms. Thirapa Glinsukon, Partner and Ms. Susama Thaveesin, Director]