Expense rules in Thailand.
All RD rules: 7% VAT, mission allowances and VAT recovery rules in Thailand.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 7% | 100% reclaimable | Tax invoice required |
| Travel meals | 7% | 100% reclaimable | Per diem cap |
| Accommodation | 7% | 100% reclaimable | Tax invoice required |
| Fuel | 7% | 100% reclaimable | Business records |
| Train / SRT / flight | 7% | 100% reclaimable | Public transport |
| Taxi / Grab | 7% | 100% reclaimable | Receipt required |
| Client gifts | 7% | Limited | Reasonable cap |
| Parking | 7% | 100% reclaimable | Tax invoice |
Tax invoice
ใบกำกับภาษี mandatory.
Per diem
MNC standard.
Retention
RD records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | THB 4/km | By company | Standard practice |
| Motorcycle | THB 2/km | By company | Reduced rate |
MNC practice
Private sector standard.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Bangkok | THB 800 | THB 3,500 | THB 4,300 |
| Chiang Mai / Phuket | THB 600 | THB 2,800 | THB 3,400 |
| Senior executive | THB 2,000 | THB 6,000 | THB 8,000 |
| Foreign — Singapore | THB 2,500 | THB 7,500 | THB 10,000 |
| Foreign — Tokyo | THB 3,000 | THB 8,500 | THB 11,500 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on invoice.
No statutory rate
No mandatory RD cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Thailand → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | Reciprocity | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| TH VAT for foreign | Tourist refund only | At airport | VAT Refund for Tourists |
Tourist refund
Tax refund at airport.
No B2B
No general B2B procedure.
Outbound
TH company recovers EU VAT via 13th Directive.
Industrialize your Thailand expenses with Illizeo.
7% VAT, tax invoice OCR, MNC per diem, multi-currency THB↔USD↔EUR↔CHF: all the RD rules above are natively integrated into Illizeo.
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