Royal Decree No. 803: Updated Deductible Expense Rates for Certain Independent Professions

Royal Decree No. 803: Updated Deductible Expense Rates for Certain Independent Professions

On 6 February 2026, Royal Decree No. 803 B.E. 2569 (2026) was issued to amend the deductible expense rates applicable to certain categories of assessable income under the Thai Revenue Code.

The Royal Decree introduces updated flat-rate expense deduction percentages for income derived from independent professions under Section 40(6) of the Revenue Code. These changes include revised deduction rates for independent medical practice, independent fine arts professions, and other independent professions.

The amendment also maintains flexibility for taxpayers to claim actual expenses instead of the prescribed flat rates, provided that sufficient supporting documentation is retained and the expenses meet the relevant requirements under the Revenue Code.

With the new rules applying to assessable income derived from the 2025 tax year onwards, affected taxpayers should assess their available deduction options and ensure that proper documentation is in place. BDO in Thailand can assist with reviewing expense treatment, evaluating the most beneficial deduction method, and supporting tax planning and filing requirements.