Thailand’s income tax laws recognise same sex marriages

Thailand’s income tax laws recognise same sex marriages

The Revenue Department issued a Notification on 6 February 2025 in response to the enactment of the Civil and Commercial Code Amendment Act (No. 24) B.E.  2567, commonly known as the Marriage Equality Act.

The law introduces major changes to recognise same sex marriage, replacing gender-specific terms such as “husband” and “wife” with gender-neutral terms such as “spouse.”

The Revenue Code contains several references to “husband and wife” or “husband or wife”, especially in the personal income tax provisions. The Revenue Code allows married couples to file joint returns and the ability to claim spouse allowances for example.

The Notification of the Revenue Department announced that the terms “husband and wife” or “husband or wife” under the Revenue Code and other laws under the authority of the Revenue Department, including announcements, regulations, orders, regulations, requirements or guidelines of the Revenue Department, are considered to refer to “spouse” or “either spouse” under the Civil and Commercial Code Amendment Act (No. 24) B.E.  2567