Which business expenses are deductible in Thailand?
Short answer
In general, expenses incurred for the purpose of the business and properly documented in the company's name are deductible, subject to the specific disallowances in the Revenue Code. Documentation quality is the practical test in most audits.
Personal expenses, undocumented cash payments and expenses invoiced to an individual rather than the company are the recurring problem areas.
Related-party transactions need contracts and evidence that the terms are commercially justifiable, since they receive particular attention on assessment.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
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