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Q1007. How long can Thai tax losses be carried forward?
Answered by the NYC Visa & Translation accounting and tax team
Section 65 ter (12) allows net losses from the previous five accounting periods to be deducted in computing net profit. Losses older than five years lapse. To use the relief, the loss-year financial statements and PND.50 filings must be complete and on record. BOI companies follow specific rules for losses incurred during the exemption period, set out in the promotion certificate. Ask our Thai accounting team to review your position by phone, LINE or email before you file.
Based on the Revenue Code, the Accounting Act B.E. 2543 and related law as at August 2026. General information only, not advice on a specific matter — verify with the Revenue Department (rd.go.th) before acting.
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Official sources
The information on this page follows the official sources below. Always check the latest version before you file.
- Department of Consular Affairs — document legalisation— Ministry of Foreign Affairs
- Immigration Bureau — visas, 90-day reporting, TM.30— Immigration Bureau
- Department of Provincial Administration — civil & family registration— Department of Provincial Administration
- Lawyers Council of Thailand — Notarial Services Attorneys— Lawyers Council of Thailand
- Office of the Council of State — Thai law database— Office of the Council of State
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