Attention Shoppers: Cabinet approves “Shop Dee Mee Kuen” personal tax deduction campaign for 2023 new year

December 2022

The Cabinet has approved a personal income tax deduction of up to THB 40,000 for the purchase of goods and services from 1 January 2023 to 15 February 2023.

Known as the “Shop Dee Mee Khuen” programme, it applies to the purchase of goods and services from VAT registrants, as well as the purchase of books, e-books (not including newspapers and magazines) and OTOP goods registered with Department of Community Development.

 A deduction not exceeding THB 30,000 (inclusive of VAT) can be claimed for the purchase of goods or services supported by a paper tax invoice (full form) or receipt, e-Tax invoice, or e-Receipt.

A further deduction not exceeding THB 10,000 (inclusive of VAT) can be claimed for the purchase of goods or services supported by a e-Tax invoice or e-Receipt.

A tax deduction cannot be claimed for the purchase of the following goods or services:

  • Purchase of liquor, beer, wine and tobacco products
  • Purchase of motor vehicles, motorcycles and boats
  • Purchase of newspapers and magazines
  • Purchase of e- newspaper and magazine services
  • Tourism services and hotel accommodation
  • Utility, water, electricity, telephone and internet service charges
  • Service fees paid for services that can be used after 15 February 2023 e.g. membership fees
  • Non-life insurance premiums

The deduction can be claimed in the 2023 personal income tax return due for filing in 2024.

Ministerial Regulation No.386 was issued under the Revenue Code on 22 December 2022 to give effect to this tax incentive.

Furthermore, On 29 December 2022, notification of the Director-General from the Revenue Department on  income tax under the Revenue Code no. 431 was issued to give effect to this tax incentive as well.

Visit Thailand's revenue department official website for any further information or download the FAQ's from here.

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