Tax Relief for Software and Digital Services in Thailand: Eligibility and the THB 300,000 Cap

The key points

Eligible Thai companies and juristic partnerships may claim an additional income-tax exemption measured at 100% of qualifying expenditure on software purchases, commissioned software or qualifying digital services. The expenditure counted towards the relief is capped at THB 300,000 per accounting period.^{[Royal Decree No. 802, section 4][Notification No. 469, clause 2]}

THB 300,000 is the qualifying expenditure cap, not a cash refund. The tax effect depends on taxable income, applicable tax rates and the relevant tax treatment. Check the business, supplier, product, payment date and accounting period before purchasing.

1. Check business eligibility and other incentives

Both conditions must be met:^{[Royal Decree No. 802, section 4]}

• Paid-up capital must not exceed THB 5 million on the last day of the accounting period.
• Income from sales of goods and provision of services must not exceed THB 30 million in that accounting period.

An SME label or registered capital figure alone does not establish eligibility. Check paid-up capital, relevant income and the particular accounting period.

Section 5 of Royal Decree No. 802 restricts overlapping relief. The relevant software or digital services must not have received related tax benefits under another Royal Decree and must not be used, wholly or partly, in activities enjoying corporate income-tax exemption under investment-promotion, targeted-industry competitiveness or Eastern Special Development Zone legislation.^{[Royal Decree No. 802, section 5]}

This is not a blanket exclusion of every company holding BOI privileges. Review the specific incentive, activity and actual use of the software or service. Businesses with BOI arrangements can also consult our post-approval BOI compliance guide.

2. Verify both the supplier and the specific DEPA listing

The supplier must be registered in the Digital Economy Promotion Agency’s (DEPA) Digital Services Catalogue. The particular product or service must also have received catalogue registration approval before it is bought, commissioned or used. Checking only the supplier’s name, or obtaining a listing after the transaction, does not replace this review.^{[Notification No. 469, clause 2(1) and (5)]}

The software or digital service must be used for business management and created and developed in Thailand. Notification No. 469 defines digital services; a cloud, subscription or digital label alone does not establish eligibility.^{[Notification No. 469, clauses 1 and 2(2)]}

Annual maintenance charges and costs not directly related to using the relevant software or digital service are excluded. Separate the items in a mixed contract or invoice. This article focuses on software and digital services; ordinary computer purchases require a separate review of the product and official rules.^{[Notification No. 469, clause 2(1)]}

3. Check timing, asset conditions and records

There are two timing checks. Section 4 of Royal Decree No. 802 covers payments from 24 June 2025 to 31 December 2027. Clause 2(1) of Notification No. 469 also requires the relevant accounting period to begin on or after 24 June 2025 and no later than 31 December 2027. An invoice date within the payment window alone is insufficient.^{[Royal Decree No. 802, section 4][Notification No. 469, clause 2(1)]}

Purchased or commissioned software must qualify for depreciation under Revenue Code section 65 bis (2), be unused, and be acquired and ready for its intended use by the end of the accounting period in which the purchase or commissioning payment is made. Review software assets separately from service charges rather than treating every payment as an immediate expense.^{[Notification No. 469, clause 2(4)]}

A business claiming the relief must prepare a report recording at least the item category, its use and the date it became ready for its intended use. Keep the report and supporting documents at the business premises, available for inspection by Revenue Department officers.^{[Notification No. 469, clause 3]}

Before purchase and filing, reconcile contracts, itemised charges, payment evidence and DEPA listing and approval-date evidence with the asset or service records. This is a practical preparation suggestion; accounting and filing treatment depends on the business. See our Thailand accounting, audit and tax-filing guide.

4. Frequently asked questions

5. How Thaihousing can assist

Within our bookkeeping and tax services, Thaihousing can help organise transaction evidence, review accounting records and relevant incentive conditions, prepare and submit tax filings, and coordinate financial-report and independent-audit documentation. Eligibility depends on the business facts, product registration and applicable rules.

For a review, provide the accounting period, paid-up capital and income information, proposed or completed purchases, supplier and product listings, contracts and payment records. Our bookkeeping, tax and audit coordination service can help identify missing records and the filing arrangements needed.

Official sources and review date

• Royal Decree No. 802 (2026): SME digital-transformation tax relief, particularly sections 4 and 5.
• Director-General’s Income Tax Notification No. 469, signed on 30 September 2026; clause 4 states that it applies from 24 June 2025.
• Revenue Department new-law list, which lists Notification No. 469 under 2 October 2026. That listing date is not the incentive’s start date.
• DEPA Digital Services Catalogue tax-incentive guidance
• Last checked: 8 October 2026. Confirm the rules in force and individual conditions before purchasing or filing.