The Cabinet on 21 October 2025 approved five domestic tourism stimulus measures, proposed by the Ministry of Finance, to boost the Thai economy in the last quarter of 2025.

Emphasis is placed on promoting lesser-visited provinces by offering tax incentives covering both personal income tax and corporate tax deductions, as well as encouraging the private sector to improve hotels and tourist attractions. The five measures are as follows:

1. Personal income tax deductions for domestic tourism – Individuals may deduct up to 20,000 baht for travel expenses in the actual amount, covering accommodation and restaurant services, from 29 October to15 December 2025;

2. Corporate tax deductions for domestic seminars and training from 29 October to 15 December – Companies and partnerships may claim tax deductions for costs related to seminars and training, such as accommodations and transportation. Expenses in lesser-visited provinces can be deducted twice the actual amount, and 1.5 times in major tourist cities;

3. Acceleration of front-loaded government budget disbursement for training, meetings, and seminars for the 2026 fiscal year – Government agencies, state enterprises, and local administrative organizations will be urged to disburse at least 60 percent of their training and seminar funds between October 2025 and 31 January 2026. Priority should be given to lesser-visited provinces;

4. Tax incentives for hotel operators to support their hotel renovation – Companies and partnerships operating hotel services may deduct double the actual cost of improvements, extensions, or upgrades to hotel-related assets (excluding regular repairs), from 29 October 2025 to 31 March 2026;

5. Extension of excise tax reduction period for entertainment venues – The period for the excise tax reduction on entertainment and leisure businesses from 10 percent to 5 percent will be extended for another year, effective from 1 January to 31 December 2026.