Easy E-Receipt 2.0 personal tax deduction campaign for 2025 new year

Easy E-Receipt 2.0 personal tax deduction campaign for 2025 new year

To help stimulate Thailand’s economy, on 24 December 2024 the cabinet resolved in principle to approve a personal income tax deduction of up to THB 50,000 for qualifying goods and services purchased from 16 January 2025 to 28 February 2025 supported by electronic tax invoices (e-Tax invoice) or receipts (e-Receipt).

An extension of the “Easy E-Receipt” program launched last year, the tax deduction applies to purchases of goods and services from VAT registrants, as well as books, newspapers, magazines (in both regular and e-book formats), and OTOP goods registered with the Department of Community Development. The 2025 version, "Easy E-Receipt 2.0," also covers goods and services from Community Enterprises registered with the Department of Agricultural Extension and Social Enterprises registered with the Social Enterprise Promotion Office.

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

• Up to THB 30,000 : For the purchase of goods or services supported by an e-Tax invoice or e-Receipt, as well as the purchase of books, newspapers, and magazines in both regular and e-book formats; and
  
  
• Up to THB 20,000: For purchases of OTOP goods registered with Department of Community Development, and purchase of goods or services from Community Enterprises registered with Department of Agricultural Extension and Social Enterprises registered with Social Enterprise Promotion Office, supported by an 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, gas and service fees paid for EV charger service charges for motor vehicles
• Utility, water, electricity, telephone and internet service charges
• Service fees paid for services that can be used after 28 February 2025 e.g. membership fees
• Non-life insurance premiums
• Service fees for travel paid to tourism businesses
• Hotel and non-hotel accommodation fees
• Thai homestay accommodation fees

The deduction can be claimed in the 2025 personal income tax return due for filing in 2026.

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