Asst. Prof. Dr. Nuttapon Nimmanphatcharin, President/CEO of the Digital Economy Promotion Agency (depa), disclosed that on 6 February 2026, the Royal Gazette published the Royal Decree issued under the Revenue Code on Tax Exemption (No. 802) B.E. 2569. The decree stipulates that companies or juristic partnerships with paid-up capital not exceeding 5 million baht at the end of their accounting period, and total revenue from sales and services not exceeding 30 million baht during the accounting period, are entitled to a corporate income tax exemption equivalent to 100% of expenses incurred for purchasing or commissioning computer software, hardware, or smart devices, or for subscribing to computer software, hardware, smart devices, or digital services excluding desktop computers from vendors or service providers registered on depa's Thailand Digital Catalog. The deduction applies to expenses up to 300,000 baht incurred between 24 June 2025 to 31 December 2027.
Asst. Prof. Dr. Nuttapon further elaborated that this tax measure enables 200% expense deductions, whereby SMEs purchasing, commissioning, or subscribing to digital products and services listed on the Thailand Digital Catalog can claim additional tax deductions on such expenditures. The Revenue Department and depa project that this measure will incentivize Thai SMEs to adopt digital technologies for operations and business management, thereby improving operational efficiency and competitive capabilities while alleviating cost burdens. Concurrently, it will stimulate Thailand's digital industry stakeholders to develop quality products including hardware, software, smart devices, and digital services yielding positive outcomes for the nation's digital economy sector.
Interested entrepreneurs may obtain further details regarding the 200% tax measure and view registered digital products and services on the Thailand Digital Catalog at https://short.depa.or.th/tax200
