Exhibiting at a trade show involves various costs, including exhibition space rental and related service fees. A tax measure to support Thailand’s Meetings, Incentives, Conventions and Exhibitions (MICE) industry has been approved in principle by the Cabinet. Once in force, it would allow companies and juristic partnerships to deduct, for tax purposes, twice the amount of the expenses actually paid.
This article summarizes the key points of the Revenue Department’s Press Release No. 1/2570 (B.E.), so that business operators can learn about the measure as published by the Revenue Department.
On 6 October 2026, the Cabinet approved in principle the draft Royal Decree Issued under the Revenue Code Regarding Tax Exemption (No. ..) B.E. …. [Tax Measure to Support the MICE Industry]. The draft Royal Decree has not yet been published in the Royal Gazette.
The measure aims to encourage businesses to participate in fairs, exhibitions and trade shows held in Thailand. It grants companies and juristic partnerships a tax benefit allowing them to deduct twice the amount of the expenses actually paid, from the date of the Cabinet’s approval in principle, 6 October 2026, until 31 December 2027.
Key Points of the Measure
1. Eligible beneficiaries: Companies or juristic partnerships.
2.Tax benefit: An exemption from corporate income tax for income in an amount equal to 100% of the expenses (that is, a deduction of twice the amount of the expenses), where the expenses are:
- paid as space rental fees or service fees for participation in a fair, exhibition or trade show held in Thailand; andincurred for an event that commences between 6 October 2026 and 31 December 2027, with the expenses paid between 6 October 2026 and 31 December 2027.
3. Period: 6 October 2026 to 31 December 2027.
4. Conditions: A certificate issued by the event organizer confirming actual participation in the event is required. Further details are subject to the criteria, procedures and conditions to be prescribed by the Director-General of the Revenue Department (not yet announced as of the date of the press release).
About Architect’27
Architect’27 will be held from 27 April to 2 May 2027 at Challenger Hall, IMPACT Muang Thong Thani.
Architect’27 is a platform for presenting architectural technologies, construction materials and innovations for the design and construction industry. The previous edition welcomed 328,576 visitors, including architects, designers, contractors, engineers, real estate developers and visitors from a wide range of other fields.
Participation gives exhibitors the opportunity to meet their target audiences directly, present products and innovations that visitors can see and learn about through real experience, and build networks and develop business collaborations.
Plan Your Participation in Architect’27
Businesses interested in exhibiting at Architect’27 can find details and reserve exhibition space at:
Website: https://architectexpo.com/th/space-reservation/
Telephone: 02-717-2477
Email: [email protected]
Read the details of the measure from the Revenue Department:
https://www.rd.go.th/fileadmin/user_upload/news/2569thai/news1_2570.pdf
Revenue Department Press Release No. 1/2570: The Revenue Department Introduces a Tax Measure to Support the MICE Industry
Note: The information above is compiled from Revenue Department Press Release No. 1/2570 (dated 7 October 2026), reflecting the Cabinet resolution of 6 October 2026, when the Cabinet approved the draft Royal Decree in principle. The draft Royal Decree has not yet been published in the Royal Gazette. Eligibility for, and the claiming of, the benefit are subject to the criteria, procedures and conditions to be prescribed by the Director-General of the Revenue Department. Businesses should consult their accountant or tax professional before claiming the benefit, or contact the Revenue Department’s RD Intelligence Center at 1161.
