Thailand Establishes Rules for Increased Tax Deduction for SMEs Investing in Digital Tools and Services

The Thai Revenue Department published Notification No. 469 on 2 October 2026, which establishes the rules, procedures, and conditions for the 100% increased tax deduction (corporate tax exemption) that was approved earlier in the year for qualified expenditures on computer software, hardware, smart devices, and digital services by SMEs (previous coverage). The main provisions of the Notification are as follows:

Clause 1: Definitions

• "Computer Program" means a program or set of instruction…