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Additional 150% Tax Deduction for Investment in Thailand 投資泰國可額外享有150%扣除額

Royal Decrees No. 695[1] and No.698[2] announced an additional 150% deduction for certain investments on new machinery and hotel renovations in Thailand, which is a relief to provide economic support for companies affected by COVID-19. The new policies are effective from June 23, 2020.

泰國第695號以及第698號皇室命令公告針對投資新機器以及飯店裝潢的企業可享有額外150%扣除額的新政策。這項措施對於受新型冠狀病毒影響的環境可振興經濟,新政策於2020年6月23日生效。

Companies which invested on machinery during the whole year of 2020 can claim an additional 150% deduction, but this excludes machine repair and maintenance. In addition, if the purchase is for leasing or renting business, it’s not qualified for this incentive.

在2020一整年投資新機器的企業可享有額外150%扣除額,但這些費用不包含機器的維修以及維護費。此外,如果機器的採購是用於租賃企業,不符合新政策的規定。


The qualified machineries are assembling components, which uses water, steam, fuel, wind, gas, electric or any power or the combination of several power types. However, it does not cover vehicles registered under the law governing such vehicles.

有資格的機器為組裝零件,包含使用水、蒸汽、燃料、風、氣、電或任何動力或多種動力類型的組合,但是不包括根法規註冊的車輛。

Companies which engage in hotel business can also claim an additional 150% tax deduction for qualified payment made in 2020, which include additional, extensive, alternative or improved property for hotel business. However, the tax deduction doesn’t include fees for repairment and maintenance.

從事飯店業務的企業還可以對2020年符合規定的支出減免150%的稅,包含新增、擴建、替代,改善的資產,但維修和維護費用不得列入租稅優惠。

The qualified machinery and property should meet following condition

機器以及資產需符合以下要件:

Ø Is new

新機器

Ø Ready to be used by the end of 2020

在2020年底前可以使用

Ø Is located in Thailand

必須在泰國境內

Ø Is predictable asset under Thai tax law

在泰國稅法下為可預估的資產

Ø Isn’t used for business that is exempt from corporate income tax

非用於免企業所得稅的公司

IBCFirm was formed by highly talented and progressive lawyers, financial advisors and accountants. Our partners were all graduated from well-known universities in Thailand, the United Kingdom, the United States, Australia and Japan. Alliance firms include Taiwan, Japan, Singapore, America, Australia, France and South Africa, majoring in law, finance, investment, taxation and accounting, fluent in Chinese, Thai, English and Japanese. Our lawyers are also the legal advisor from Taipei Economic and Culture Office in Thailand (“TECO”).

IBC 泰國法律金融會計事務所是由具才華且傑出的律師、財務顧問和會計師組成,本所合夥人畢業於泰國、英國、美國、澳洲、日本知名大學,結盟的事務所遍及台灣、日本、新加坡、美國、澳洲、法國、南非等。所學專業為法律、金融、投資、稅務及會計,精通中文、泰文、英文及日文。本所律師也是駐泰代表處義務諮詢律師。

[1] https://www.rd.go.th/publish/fileadmin/user_upload/kormor/newlaw/dc695.pdf. [2] https://www.rd.go.th/publish/fileadmin/user_upload/kormor/newlaw/dc698.pdf. #投資泰國 #泰國企業 #免企業所得稅 #泰國律師 #泰國法律 #泰國律師事務所 #台灣律師 #IBC泰國法律金融會計事務所 #泰國會計 #泰國會計師 #泰國會計師事務所 #泰國中文律師 #泰國中文會計師 #investinthailand #thaicompany #exemptfromcorporateincometax #thailawyer #thailaw #thailawfirm #taiwanlawyer #IBCfirm #thaiaccounting #thaiaccountant #thaiaccountingfirm

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