On June 24, 2025, at 1:25 PM, at Government House, Deputy Government Spokesperson Sasikan Watthanachan announced that the Cabinet approved in principle a draft Royal Decree under the Revenue Code. The decree concerns a tax exemption measure designed to support the digital transformation of small and medium-sized enterprises (SMEs).
The measure will be in effect from the date of Cabinet approval through December 31, 2030. The Cabinet has assigned the Ministry of Digital Economy and Society (MDES) to lead awareness and understanding efforts for the tax incentive, monitor the benefits SMEs gain from the program, and report annually to the Ministry of Finance until the initiative concludes.
The key provision offers personal income tax exemptions to companies or registered partnerships with paid-up capital not exceeding 5 million baht and annual revenue not exceeding 30 million baht.
Eligible businesses can claim double deductions—up to a maximum of 300,000 baht—for expenses related to purchasing, outsourcing, or using software, hardware, smart devices, or digital services provided by registered digital service providers. However, regular computer equipment is excluded. These deductions must comply with the criteria, methods, and conditions announced by the Revenue Department.