On June 16, 2026, the Cabinet approved a two-year extension of the tax incentive measures designed to promote the adoption of electronic tax (e-Tax) systems. The extension will run from January 1, 2026, to December 31, 2027, aimed at encouraging the business sector to embrace digital technologies, reduce operational costs, and enhance tax management efficiency.
1. Tax Incentives for Investment in e-Tax Systems
Companies or juristic partnerships that invest in or utilize e-Tax Invoice & e-Receipt and e-Withholding Tax systems can claim a 200% tax deduction (double the actual expenses incurred) when calculating corporate income tax.
2. Withholding Tax Incentives via the e-Withholding Tax System
Payments processed through the e-Withholding Tax system will continue to benefit from a reduced withholding tax rate of only 1% (down from standard rates for certain income categories). This measure is intended to significantly improve liquidity for entrepreneurs.
Expected Benefits
- Encourages continuous adoption of electronic tax systems across the business sector.
- Reduces costs related to documentation, storage, and administrative operations.
- Enhances the efficiency and accuracy of tax administration.
- Supports the digital transformation of Thai businesses.
- Boosts the competitive edge of entrepreneurs and the country as a whole.
Source: https://www.rd.go.th/fileadmin/user_upload/news/2566thai/news13_2566.pdf