Expenses incurred by companies for online courses and seminars for their employees are generally tax-deductible for Corporate Income Tax (CIT).

These expenses are considered training or professional development costs. Thailand also offers specific tax incentives, including additional deductions, for certain types of training, particularly those related to domestic seminars or STEM fields.

General Criteria CIT Deductibility

• The training is directly related to the company’s business or employee’s duties.
• Aims to develop and enhance employees’ skills or knowledge.
• Benefits the company’s operations and profitability.
• Not for the personal hobby or non-work-related interests of the employee.
• Curriculum may need to be approved by relevant government agencies for additional deductions.

Documentation Needed For CIT Deduction

• Invoices or receipts from the training provider.
• Proof of payment (e.g., bank transfer slips).
• Course outlines or seminar agendas.
• Place and date and duration of the course/seminar.
• List of employees who attended the training.
• Appraisal/Course test or Certificates of completion (if applicable).
• For additional deductions: documents proving compliance with specific Royal Decrees (e.g., location, type of course).
• Approval for the Course and budget from the Management.
• Company Policy/internal Regulation to outline on implication.

References

• Thai Revenue Code, Section 65 ter (3) (General expense deductibility)
• Royal Decree No. 792 (B.E. 2568) (for domestic training seminars, effective May 1 – Nov 30, 2024)
• Royal Decree No. 778 (B.E. 2566) (for STEM employee training, applicable until Dec 31, 2025)
• Notifications of the Director-General of the Revenue Department (related to specific training incentives).