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What it means for you: a 200% tax deduction for SMEs

Under the Revenue Department and depa measure, an eligible SME that buys, commissions or uses a digital product or service registered in the Thailand Digital Catalog deducts the expense twice: once as the actual expense, and once more for the same amount.

• 200%deduction: the actual expense, plus the same amount again
• THB 300,000maximum limit under the measure
• To 31 Dec 2027for expenses paid from 24 June 2025 to 31 December 2027

Which businesses qualify

• Paid-up capital of no more than THB 5 million on the last day of the accounting period
• Income from selling goods and services of no more than THB 30 million in the accounting period

The registration covers TMES Point of Sale (POS), the TMES Hybrid POS platform. The conditions are set by the Revenue Department: please confirm with your accountant or tax adviser how they apply to your company.