The government has unveiled “Easy E-Receipt 2.0,” a tax incentive program aimed at bolstering consumer spending and supporting the economy. Running until the end of February 2025, the initiative offers tax deductions for eligible purchases, encouraging individuals to adopt digital payment systems while aiding local businesses.
Under the program, participants can claim up to 50,000 baht in deductions on their 2025 personal income taxes. Purchases from general stores issuing electronic tax invoices or receipts qualify for a deduction of up to 30,000 baht. An additional 20,000 baht can be deducted for transactions with community enterprises, OTOP stores, and social enterprises that meet program requirements.
Eligible expenses cover a wide range of goods and services, including items from VAT-registered vendors, books in both physical and electronic formats, OTOP products, and merchandise from registered community and social enterprises. Certain items, however, are excluded from the deductions, such as alcohol, tobacco, fuel, vehicles, utilities, insurance premiums, and long-term service fees.
To ensure accessibility, over 12,000 businesses and 108,000 vendors are authorized to issue electronic tax receipts under the program. Taxpayers must verify that their receipts include their full name and taxpayer identification number to qualify for the deductions.
Building on the success of its earlier version, the “Easy E-Receipt 2.0” program encourages a transition toward digital payment systems while fostering support for small and community-based enterprises. For further details, individuals can contact the Revenue Department’s RD Intelligence Center at 1161.
