If you live near the Thai–Cambodian border and have been impacted by the recent security situation, the Thai Revenue Department has announced a series of emergency tax relief measures that may help ease the burden.
These measures are available to individuals and businesses in the seven provinces officially declared disaster zones: Trat, Chanthaburi, Sa Kaeo, Buriram, Surin, Sisaket and Ubon Ratchathani. Here’s what you need to know.
Extended Tax Filing Deadlines
If you’re based in one of the affected provinces, you now have until 30 September 2025 (B.E. 2568) to file and pay all types of taxes, including:
- Personal Income Tax
- Corporate Income Tax
- Withholding Tax
- VAT
- Specific Business Tax
- Stamp Duty
This extension covers filing and payments originally due between 24 July and 29 September 2025. It’s a blanket measure designed to give affected individuals and businesses more time to get back on their feet.
Tax Deductions for Home and Car Repairs
If your home or vehicle was damaged due to the unrest, you may be entitled to claim tax deductions on repair costs.
- Home Repairs – You can deduct actual expenses incurred between 4 July and 31 December 2025, up to a maximum of 100,000 baht
- Car Repairs – Actual expenses during the same period are deductible up to 30,000 baht
These deductions can be applied to your personal income tax return for the 2025 tax year, helping to offset out-of-pocket expenses.
Tax Exemption on Relief Payments
The Revenue Department has also confirmed that relief funds and donations received by affected individuals or businesses will be exempt from personal or corporate income tax, including:
- Compensation from government authorities
- Donations or assistance from the public or private sector
- Compensation not already covered by other tax exemptions
This ensures that any support you receive—financial or in kind—won’t count towards your taxable income.
Who’s Eligible?
To qualify for these tax relief measures, you must be located in one of the seven officially declared emergency disaster zones:
- Trat
- Chanthaburi
- Sa Kaeo
- Buriram
- Surin
- Sisaket
- Ubon Ratchathani
Need Help?
If you’re an expat affected by the border conflict and want to understand how these measures apply to your situation, we’re here to help.
Book a free consultation with one of our advisers to get personalised support with your Thai tax obligations.
