The Thailand Cabinet has approved a set of tourism tax incentives under the Ministry of Finance’s “Quick Big Win” policy to stimulate domestic travel and spending during the final quarter of 2025. Effective from October 29 to December 15, 2025, the measures allow individuals to claim personal income tax deductions of up to 20,000 baht for domestic trips, with higher deductions for travel to secondary destinations.
Individuals can deduct up to 10,000 baht for accommodation or restaurant expenses paid to VAT-registered operators and an additional 10,000 baht for expenses supported by electronic tax invoices. Trips to secondary cities will qualify for a 1.5× deduction multiplier, raising the maximum deductible amount to 30,000 baht. The government expects this measure to encourage travel across 55 secondary provinces and select districts, spreading tourism benefits more evenly across the country.
The package also introduces tax incentives for companies organizing employee training or seminars within Thailand. Businesses can claim a 2× deduction for events held in secondary destinations and a 1.5× deduction elsewhere, provided payments are made to registered operators with valid tax documentation. Public-sector agencies, state enterprises, and local governments must accelerate at least 60% of their fiscal year 2026 training and meeting budgets by January 31, 2026, with priority given to domestic venues.
Hotels will be allowed to claim double deductions for capital improvements made between October 29, 2025, and March 31, 2026. Eligible expenses include structural upgrades and permanent fixtures related to hotel operations. The government is also providing financial support through the Government Savings Bank to help operators finance renovations.
The Cabinet additionally extended the reduced excise tax rate for entertainment and nightlife establishments for another year. The ad valorem rate will remain at 5%, down from 10%, from January 1 to December 31, 2026. According to the Ministry of Finance, the overall tourism package is expected to boost domestic travel, raise revenues for local businesses, increase employment, and lift Thailand’s economic growth by an estimated 0.04 to 0.05% in 2025 and 0.03 to 0.04% in 2026.
Source: PRD
