Keywords: Mazars, Thailand, Tax, Personal Income Tax, PIT, Health insurance, Life insurance
According to the draft law, health insurance premiums paid by an individual taxpayer to a Thai insurer on or after 1 January 2017 shall be deductible for that taxpayer’s personal income tax purposes. The deductible amount shall equal the amount actually paid, capped at 15,000 baht. If a taxpayer claimed a deduction for both health insurance premiums and life insurance premiums, the total deductions must not exceed 100,000 baht.
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