We have received an inquiry from an avid reader of our Blogs. Today, THAI ACCOUNTANT answers his question.


Hi, allow me to send you a question because I can’t find the answer
in any other place.

On the self declaration to the Thai Revenue Department, is it possible to deduct Baht 190,000 for a person with disability under and over 65 years of age?

I received a 100% disability pension from my home country and have a document in English confirming my situation and the document is verified by the Embassy of my home country. What documents does the Thai Revenue Department require to get the above deduction accepted?


Thank you for your question. To be eligible to the disability deduction, you need:

1. to be a Thailand tax resident (residing in Thailand for 180 days or more)
2. to be not more than 65 years old
3. to have a disability card issued by the Department of Empowerment of Persons with Disabilities (DEP), Thailand Ministry of Social Development and Human Security.

We are not sure if the National Office for Empowerment of Persons with Disabilities will issue a disability card for you as you are not Thai. And if you don’t have the card you cannot use 190,000 tax deductions. You may want to contact the Department of Empowerment of Persons with Disabilities (DEP) and see if they can issue you a disability card.

Contact MSNA for your tax questions in Thailand.