Thailand’s Easy E-Receipt measure was a time-limited personal income tax deduction for qualifying purchases made from 1 January to 15 February 2024. The program has ended. This page is a historical explanation of the 2024 rules, not guidance for claiming a current-year deduction.
What the 2024 measure allowed
The Revenue Department said eligible individual income taxpayers could deduct qualifying domestic purchases and services based on the amount actually paid, up to THB 50,000, if they received an e-Tax Invoice or e-Receipt. The deduction reduced taxable income; it was not a THB 50,000 cash refund. The tax saved depended on the taxpayer’s circumstances and applicable tax rate.
What kinds of purchases were covered
The 2024 rules included qualifying goods and services subject to VAT, books and e-books, and certain registered OTOP products, subject to the conditions set by the Revenue Department. Exclusions applied. A purchase did not qualify merely because it was made during the program dates; the product, seller, document and other conditions also mattered.
Why the e-tax document mattered
To claim the deduction, the buyer needed the required electronic tax document from the seller. A standard receipt or payment record was not necessarily a substitute. The Revenue Department’s archived questions and answers explain document requirements and category-specific conditions for the 2024 program.
Can you use the 2024 measure now?
No. The purchase period ended on 15 February 2024. Do not apply its dates or THB 50,000 cap to a later tax year. Government measures can change in timing, eligible expenses and documentation. Check the Revenue Department’s official announcement for the relevant tax year before making a tax decision.
Further reading
This article is general information about a past tax measure, not individual tax advice.