Can I Claim Computers and Equipment as a Business Expense in Thailand?
Yes, through depreciation. Computers are written off over at least 3 years, and SMEs may take a 40% initial allowance.
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What Revenue Department (กรมสรรพากร) says
Tax depreciation follows Royal Decree No. 145. Most assets other than land and buildings are depreciated at up to 20% a year, computer hardware and software over at least 3 years. An SME (fixed assets under 200 million baht and no more than 200 employees) may take a 40% initial allowance on computers on the date of acquisition, with the rest over 3 years. Depreciation starts from the date the asset is acquired and is spread over its life. The amount claimed in any year cannot exceed the rate set by the decree.
When you can claim
- Laptops and desktop computers used for the business
- Office furniture and equipment
- Software licences bought outright
- Printers, phones and tablets used by staff for work
- Servers and network equipment for the office
- Software licences bought outright with the hardware
- Air conditioners and fittings installed in the office
- Cameras and lighting used to produce the company's content
When you cannot claim
- The full cost in one year, outside the depreciation rules
- Equipment used privately
- Equipment bought for a director's home use
- Assets that are used up within a year, which are usually expensed instead
Good to know
Pro tip: Finn records equipment as a fixed asset, not an expense, so the depreciation follows the decree. Tell Finn when an asset is sold or scrapped so it can be removed from the asset list and the gain or loss recorded.
Important: The input VAT on equipment can go on the P.P.30 when the company is VAT-registered and holds a valid full tax invoice. The VAT is then not part of the asset's cost. Finn records the asset with its date and cost so the yearly depreciation is ready for your accountant.
Related expenses
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