# Can I claim VAT and tax relief on client entertainment in Thailand?

Last updated: 25 October 2026
Country: Thailand
Category: VAT

**Quick answer:** Partly. Entertainment is deductible for CIT up to 0.3% of gross receipts, capped at 10 million baht. The input VAT on entertainment cannot be claimed on P.P.30.

## Detailed explanation

## Corporate tax

The Revenue Department caps entertainment at 0.3% of gross receipts and never more than 10 million baht a year. The excess is added back.

## VAT

Section 82/5 of the Revenue Code blocks input VAT on entertainment. That VAT can be treated as part of the cost for CIT.

## How AccountsOS helps

Finn tags entertainment, moves the VAT to the cost line and tracks the running total against the cap.

Source: https://www.rd.go.th/english/6044.html

## Real-world examples

### Company with 20 million baht receipts

The cap is 60,000 baht. Spending of 80,000 baht means 20,000 baht is added back.

## Common mistakes to avoid

- Claiming the VAT on client dinners
- Ignoring the cap

## Frequently asked questions

### Does the cap include VAT?

The blocked VAT becomes part of the cost; ask your accountant how it is counted.

## Practical tips

- Note who you entertained on each receipt.

## Related questions

- [When is the Thai VAT return P.P.30 due?](https://accounts-os.com/th/questions/when-is-pp30-due-in-thailand)