Exemption for traveling expense in Thailand for calculating personal income tax
The Minister of Finance has issued Ministerial Regulation No. 305 (B.E.2557) to
exempt traveling expense in Thailand when calculating personal income tax. Under
the new regulations, not more than 15,000 Baht (per tax year) shall be exempt, under
the following:
1. A service expense that has to be paid to a permitted business under the
Tourism and Guide Registration Act
2. A hotel expense that has to be paid to permitted businesses under the Hotel
Act,
This new regulation shall be effective from December, 16 2014 until December 31,
2015.