FAQs: Tax Deduction 200% incentive For SMES 
(Digital Transformation for SMEs)

1. Criteria for Small and Medium-sized Enterprises (SMEs) to participate in the Tax Deduction 200% incentive.
Companies or juristic partnerships with paid-up Capital not exceeding 5 million baht at the end of the accounting period, and annual income from sales of goods and services not exceeding 30 million baht during the accounting period, are eligible.

2. What types of expenses are eligible for a 2x tax deduction?
Eligible expenses are limited to the purchase or rental of products or services that have been registered in the Thailand Digital Catalog. These include categories such as Software, Software as a Service, Hardware, 5G Hardware, Cyber Security, Digital Content Service, and Cloud Service. 
A list of registered products and their prices can be found by clicking https://short.depa.or.th/3ooRq.

3. What is the maximum tax deduction allowed under the 200% tax deduction incentive?
Reduce expenses up to 300,000 Baht and can deduct twice the actual investment value.
Example 
Actual expenses incurred for SaaS or Cloud services are eligible for an additional special deduction of up to 300,000 baht in the first year, making the total deduction 200%. 
For example:

If the total service rental expense is 50,000 baht, an additional special deduction of 50,000 baht will be granted in the first-year.

If the total service rental expense is 300,000 baht, an additional special deduction of 300,000 baht will be granted in the first-year states

If the total service rental expense exceeds 300,000 baht, an additional special deduction of 300,000 baht will still be granted in the first year

4. What is the duration of the program and does it have a retroactive effect?
The incentive will be effective from June 24, 2025, to December 31, 2027.
Eligible expenses are those incurred and paid from June 24, 2025, onwards. 
This program does not include backdating.

5. What type of tax invoice format can be submitted to claim the incentive with the Revenue Department?
The product or service name must be listed in the Thailand Digital Catalog.
The service provider’s name must be listed in the Thailand Digital Catalog.
The price of the product or service.*

*The price of goods or services must not exceed the registered price in the Thailand Digital Catalog


Requirements for Digital Service Catalog Providers who intending to sell products and services under the 200% Tax Deduction incentive scheme:

1. Format for Issuing Tax Invoices:
The name of the product or service must exactly match the item registered in the Thailand Digital Catalog.
Only registered products or services listed in the Thailand Digital Catalog must be itemized separately.
The price of the product or service must not exceed the price registered in the Thailand Digital Catalog.

2. Submit the data collection form for claiming the 200% Tax Deduction incentive for Digital Catalog Providers with the Digital Economy Promotion Agency (depa). Click https://short.depa.or.th/LNTlr to confirm the sale of products or services under the incentive scheme to depa, which will then forward the information to the Revenue Department.
Sales confirmation data will be submitted to the Revenue Department on a monthly basis.