As the 2025 Thai personal income tax filing season gets underway, there has understandably been some confusion about the Easy E-Receipt (Shop Dee Mee Khuen) deduction.
Easy E-Receipt 2.0 does apply to the 2025 tax year, but only for qualifying spending made in early 2025. It does not apply to any spending in 2026, and there is currently no approved Easy E-Receipt scheme for the 2026 tax year.
Here is what expats and taxpayers should know.
Easy E-Receipt 2.0 Applies to the 2025 Tax Year
The Cabinet formally approved the Easy E-Receipt 2.0 tax deduction regime on 24 December 2024. It is included in the Revenue Department’s measures for the 2025 tax year and provides a deduction of up to ฿50,000 for qualifying purchases made in early 2025.
Eligible purchases must be made between 16 January and 28 February 2025.
- You must hold valid e-Tax Invoices or e-Receipts issued through the Revenue Department’s system.
- The deduction is applied when you file your 2025 personal income tax return in 2026.
The programme encourages domestic spending and the use of digital tax receipts, and has been widely explained by tax advisers and professional services firms.
What Counts Under the Scheme
The deduction breaks down roughly as follows:
- Up to ฿30,000 for most goods and services supported by a valid e-Tax Invoice or e-Receipt
- Up to ฿20,000 additional for purchases from registered OTOP, community enterprise or social enterprise vendors with eligible receipts.
Not all items qualify: many exclusions apply, including alcohol, tobacco, vehicles, fuel, utilities and various services.
The official Q&A document published by the Revenue Department provides full details on eligibility and documentation requirements.
What Does Not Apply
- Spending in early 2026 does not qualify for a deduction on your 2025 return
- There is no current programme approved for the 2026 tax year (i.e. spending in 2026, filed in 2027)
- Any future version of Easy E-Receipt or similar stimulus will need formal approval by a new full government
Reports about caretaker government limits relate to future tax measures only and do not affect the already approved 2025 Easy E-Receipt 2.0 scheme.
Practical Advice for Filing
If you are preparing your 2025 Thai tax return now, you should:
- Include only eligible 2025 spending supported by e-Tax Invoices or e-Receipts from 16 January to 28 February 2025
- Ensure receipts include your name and taxpayer ID and are available for submission or verification
- Do not count any spending from 2026 in your current return
For the most accurate and detailed official information, check the Revenue Department’s e-Tax Invoice and e-Receipt system and the published Q&A for Easy E-Receipt 2.0.
Filing season can be confusing, especially when rules and deadlines overlap. If you would like reassurance that your 2025 tax return is correct, you are welcome to book a free consultation with our team.
