The cabinet on Tuesday approved annual income tax deductions of up to 15,000 baht for people visiting 55 "second-tier" tourism provinces next year.
Finance Minister Apisak Tantivorawong said tourists' spending on items such as accommodation and food in the 55 provinces from Jan 1 to Dec 31 next year could be claimed as a tax deduction against personal income.
This would include not only hotels but also homestay services, he said. Taxpayers would need only to present receipts issued by the service providers with their tax returns.
The measure was aimed at promoting tourism in provinces that are not highly popular tourist destinations.
Mr Apisak also said the Tourism and Sports Ministry could later propose the expansion of the tax incentive to some or all of the other 22 provinces.
The 55 favoured provinces are:
• in the North: Chiang Rai, Kamphaeng Phet, Lampang, Lamphun, Mae Hong Son, Nan, Phayao, Phichit, Phitsanulok, Phrae, Sukhothai , Tak, and Uttaradit;
• in the Northeast: Amnat Charoen, Bung Kan, Buri Ram, Chaiyaphum, Kalasin, Loei, Maha Sarakham, Mukdahan, Nakhon Phanom, Nong Bua Lam Phu, Nong Khai, Phetchabun, Prachinburi, Roi Et, Sa Kaeo, Sakon Nakhon, Si Sa Ket, Surin, Ubon Ratchathani, Udon Thani, and Yasothon;
• in the Central Plain: Ang Thong, Chai Nat, Lop Buri, Nakhon Nayok, Nakhon Sawan, Samut Songkhram, Sing Buri, Suphan Buri, and Uthai Thani;
• in the East: Chanthaburi and Trat;
• in the West: Ratchaburi;
• in the South: Chumphon, Nakhon Si Thammarat, Narathiwat, Pattani, Phatthalung, Ranong, Satun, Trang and Yala.