DEPA Supports 150% Corporate Tax Deduction for Hiring Technology-Skilled Employees Aligned with the Digital Skill Roadmap

The Digital Economy Promotion Agency (DEPA) is advancing efforts to support Thailand’s digital workforce development by serving as one of the authorized agencies responsible for certifying employees with advanced technology skills. This initiative is implemented under Revenue Department Notification No. 461, which provides enhanced tax incentives to companies employing workers with high-level digital competencies aligned with Thailand’s Digital Skill Roadmap.

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Under this scheme, eligible corporate taxpayers may claim a special corporate income tax deduction of up to 150% of salary expenses paid to qualified employees. The benefit applies to a maximum deduction cap of THB 100,000 per person per month, for a period of up to 12 months per employee. This incentive aims to encourage businesses to invest in digital talent acquisition and upskilling, ultimately strengthening the nation’s digital economy and competitiveness.

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Key Features of Corporate Tax Rebate Scheme

1. 150% Corporate Income Tax Deduction Companies employing certified technology-skilled workers may deduct up to 1.5 times the eligible salary expenses from taxable income.
2. Skills Aligned with the Digital Skill Roadmap Only employees with technology skills recognized by DEPA and verified in accordance with the Digital Skill Roadmap are eligible.
3. Clear Financial Cap Salary expenses eligible for deduction are capped at THB 100,000 per person per month, for up to 12 months.
4. Support for Digital Transformation By reducing the cost of recruiting and retaining skilled digital talent, the policy accelerates business innovation and expands Thailand’s digital workforce.

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Application Process for Corporate Tax Benefits

To receive this tax benefit, companies must apply for certification from DEPA to verify that their employees meet the required digital skill standards.

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Key corporate tax steps include:

1. Submit an application to DEPA to certify the employment of high-skilled technology professionals.
2. DEPA evaluates the application to ensure that job roles and competencies align with the Digital Skill Roadmap.
3. Issuance of Certification Letter Once approved, DEPA will issue an official certification confirming the employees’ qualifications.
4. Submit the certification as supporting evidence when claiming the 150% tax deduction with the Revenue Department.
5. This streamlined process enables companies to efficiently access tax incentives while contributing to Thailand’s digital human capital development.

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Who Should Consider Corporate Tax Rebates

This tax incentive offers significant advantages for: 

• Digital and technology-focused companies 
• Businesses undergoing digital transformation 
• Employers hiring skilled IT professionals and tech specialists 
• Organizations expanding software, automation, and innovation capabilities

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Whether a startup, SME, or large corporation, companies seeking to strengthen their digital workforce can reduce costs while enhancing operational competitiveness.

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Where to Apply for Corporate Tax Incentives

Businesses can apply for certification through DEPA’s official contact channels: 

LINE OA: DEPA Thailand (Contact available at: https://lin.ee/oq1xVHW)

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Additional details regarding eligibility, documentation, and procedures are available at: https://www.depa.or.th/th/article-view/depaannouncementtax150 

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Empowering Businesses with Trusted Legal Support – ILAWASIA

As Thailand continues to introduce strategic tax incentives and digital transformation policies, ILAWASIA stands ready to support corporate taxpayers in navigating compliance, tax planning, and regulatory procedures. Our experienced tax and corporate lawyers provide end-to-end services — from assessing eligibility, preparing certification applications, and liaising with DEPA and government authorities, to ensuring accurate and timely submission to the Revenue Department. With strong expertise across Thailand and the CLMV region, ILAW ASIA is your trusted partner in unlocking government incentives, minimizing tax liabilities, and accelerating your digital business growth.

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