Cabinet Approves Draft Flood Repair Tax Break - Up to THB100,000 (US$3,000) for Homes and Condos

By Erik Lind · 4 November 2026

On 20 October 2026 Cabinet approved a draft Revenue Department measure letting individuals claim actual flood repair and cleaning costs, capped at THB100,000 (about US$3,000) for buildings or condo units and THB30,000 (about US$900) for vehicles. Damage window 15 May to 31 December 2026 in declared disaster areas. Not yet in the Royal Gazette.

On 20 October 2026 Thailand’s Cabinet approved a flood relief package for B.E. 2569 (2026). Inside it is a draft ministerial regulation under the Revenue Code: individuals may treat actual repair, cleaning or materials spend on flood-damaged property as exempt assessable income, up to THB100,000 (about US$3,000) for a building or condo unit and THB30,000 (about US$900) for a car or motorcycle. MoF / Revenue Department will issue the regulation and a Director-General announcement. As of 4 November 2026 it is not in the Royal Gazette - approved in draft, not yet in force.

Our take

For Western retirees and long-stayers who own, rent or use a condo or house in a declared disaster zone, keep receipts - but you cannot claim today. Cabinet says the payer must be the owner, tenant or user; costs across more than one property share one THB100,000 (about US$3,000) cap; and damage must fall between 15 May 2026 and 31 December 2026 in a declared disaster or emergency-assistance zone. Vehicle repair has its own THB30,000 (about US$900) cap. Until the Gazette and RD announcement land, treat “you can deduct now” headlines as premature.

What Cabinet approved

The Cabinet summary for 20 October 2026 (item 7) and its PDF record that Cabinet:

• Approved a draft ministerial regulation under the Revenue Code on tax exemption, with the Revenue Department to follow with a Director-General announcement.
• Framed a PIT measure so actual repair, cleaning or materials spend on a flood-damaged building, fittings, building land or condo unit is exempt assessable income up to THB100,000 (about US$3,000).
• Framed a parallel measure for actual repair or parts for a car or motorcycle (Motor Vehicle / Land Transport Acts) up to THB30,000 (about US$900).
• Set the spending and damage window as 15 May 2026 to 31 December 2026.
• Required the property or vehicle to have been damaged by flooding in that window while in a government-declared disaster or emergency-assistance area.
• Allowed the claimant to be the owner, tenant or user of the property.
• Said costs for more than one property or vehicle are combined under the relevant cap.
• Left detailed methods and conditions to the Revenue Department Director-General.

Debt relief, customs relief and filing-deadline extensions in the same package sit outside this PIT story.

What this means for you

1. Keep invoices if you are in a declared zone. If your condo, house or car took flood damage between 15 May and 31 December 2026 in an official disaster area, store dated invoices for repair, cleaning and materials.
2. Do not file on Cabinet headlines alone. Until the ministerial regulation is in the Royal Gazette and the RD spells out forms and proof, there is no settled claim path. Nation Thailand and The Standard report the same caps and window; neither replaces the Gazette.
3. Caps are combined, not per property. Multiple damaged units still share one THB100,000 (about US$3,000) building/condo ceiling; multiple vehicles share one THB30,000 (about US$900) ceiling.
4. Tenants and users are in the Cabinet text, not only freehold owners. Condo leaseholders and long-stay renters who paid for cleanup may be in scope once RD conditions appear. Confirm against the Gazette before filing.
5. This is Thai personal income tax, not a cash grant. It only helps if you have Thai assessable income. It does not change Immigration money tests in our retirement visa guide.

If you want the living checklists we use ourselves - visas, banking, healthcare and the quiet money rules - the Thailand Long-Stay Toolkit is US$49, or US$39 with code EARLY39 until 31 Dec 2026. Survival Thai is US$9 at launch (US$12 from 1 Jan 2027). Or join the newsletter and we will flag the Gazette publication when it appears.

Official sources

• Royal Thai Government, Cabinet meeting summary 20 October 2026 (item 7, flood measures)
• Royal Thai Government, Cabinet summary PDF 20 Oct 2026 (Thai; PIT repair and vehicle caps, damage window, draft ministerial regulation)
• Nation Thailand, Thailand approves debt relief and tax breaks for flood victims (20 Oct 2026)
• The Standard, Finance flood package 2569: debt pause, recovery, tax relief (Thai; 20 Oct 2026)
• Thairath English, Cabinet approves flood relief measures for 2026 (20 Oct 2026)

Checked on 4 November 2026.

Source: Royal Thai Government (Cabinet), 20 Oct 2026

Disclaimer. This article is general information only. It is not legal, tax, immigration or financial advice, and it does not create any adviser-client relationship. Rules change often, sometimes without notice, and officials apply them differently. Amounts and rules are correct to the best of our knowledge on the date shown. Always check the official source and talk to a qualified, licensed professional before you act. See our full Disclaimer.