Thai Cabinet backs double deduction for domestic exhibition fees

Exhibition space and participation services are the focus

The Revenue Department's 7 October announcement describes a draft Royal Decree under the Revenue Code for companies and juristic partnerships. Qualifying spending would be deductible at 200% of the actual amount paid for exhibition space rental or participation-related service fees.

That is a deduction when calculating taxable corporate profit, not a promise to reimburse twice the price of a stand. Businesses should also avoid assuming that flights, accommodation, general marketing or costs incurred at shows outside Thailand fall within the proposed special treatment. The published description names a narrower set of expenses.

For practical context, see Thailand economy and finance. This development also connects with Thailand backs e-Tax incentives through 2027, drafts pending.

Both the event start and the payment date count

The proposed eligibility window begins on 6 October 2026 and ends on 31 December 2027. According to the Revenue Department and the Thailand Convention and Exhibition Bureau (TCEB), an eligible event must start within that period, and the relevant costs must also be paid within it. Paying for a stand before 6 October could therefore present a problem even if the show itself takes place later.

TCEB says participating businesses will need a certificate from the event organiser confirming they actually took part. Firms negotiating upcoming exhibitions can usefully arrange for clear invoices, payment records and a process for obtaining that confirmation, while keeping the different expense categories identifiable.

Approval in principle still leaves a legal step outstanding

The Cabinet's decision was approval in principle of a draft Royal Decree, not the final enactment of a tax exemption. In its 8 October statement, TCEB said the draft would proceed through further review and approval. The Revenue Department's detailed procedures and conditions will also determine how a claim can be made.

For an exhibitor, there is a sensible distinction between documenting costs now and claiming a tax benefit today. The proposal offers a possible planning advantage for events scheduled through 2027, but whether a particular payment ultimately qualifies must be judged under the enacted rules and the company's own tax circumstances.