ประเทศไทย · Government travel reimbursement rate
Mileage rates in Thailand
Thailand has no private-sector tax-free mileage rate. The 4 baht a kilometre is what the government reimburses its own officials for using a private car on official travel, set by the Ministry of Finance in July 2007 and unchanged since; a motorcycle is 2 baht. Private employers set their own rate, and the Revenue Department treats a payment as tax-free only where it is a necessary expense of assigned work, approved and evidenced.
What applies now
| Band | Rate |
|---|---|
| Every kilometre | ฿4.00 |
How a claim is worked out
Take 12,000 kilometres of business travel in Thailand. The bands apply in order, so each one is charged at its own rate rather than the whole distance at the top rate.
| Band | Distance | Rate | Amount |
|---|---|---|---|
| Every kilometre | 12,000 | ฿4.00 | ฿48,000.00 |
| Total | ฿48,000.00 | ||
Quick answers
What is the mileage rate in Thailand?
4 baht per kilometre in a private car, the government reimbursement rate. Published by: the Ministry of Finance. Thailand has no private-sector tax-free mileage rate. The 4 baht a kilometre is what the government reimburses its own officials for using a private car on official travel, set by the Ministry of Finance in July 2007 and unchanged since; a motorcycle is 2 baht. Private employers set their own rate, and the Revenue Department treats a payment as tax-free only where it is a necessary expense of assigned work, approved and evidenced. Checked against the source on 15 October 2026.
When did the rate in Thailand last change?
The current figures apply from 26 Jul 2007.
What does 12,000 kilometres of business travel come to in Thailand?
฿48,000.00 at the rates above. It is an estimate, and not tax advice.
Who publishes the rate for Thailand?
The Ministry of Finance. คู่มือการให้บริการ การเบิกจ่ายค่าใช้จ่ายในการเดินทางไปราชการ; เลขที่หนังสือ กค 0702/1831 (Revenue Department ruling).
Where these figures come from
- คู่มือการให้บริการ การเบิกจ่ายค่าใช้จ่ายในการเดินทางไปราชการThe Secretariat of the Prime Minister's official-travel expense manual (April 2020). Page 12 gives 4 baht a kilometre for a private car and 2 for a motorcycle, citing Ministry of Finance letter 0409.6/Wor 42 of 26 July 2007.
- เลขที่หนังสือ กค 0702/1831 (Revenue Department ruling)How the Revenue Department treats mileage paid by a private employer, with the 4 baht official rate deducted in its worked example.
Rates move. If yours has and this page has not, the other countries are here.
Other countries
- United Kingdom55p per business mile, banded to 25p past 10,000
- IrelandThe civil service motor travel rates, by engine size and distance
- United States76 cents per business mile, with no threshold
- Canada73 cents per business kilometre, then 67 cents past 5,000
- Australia91 cents per business kilometre, capped at 5,000
- New Zealand$1.20 per business kilometre, then 37 cents past 14,000
- Deutschland30 cents per business kilometre, from the first one
- Österreich50 cents per business kilometre, capped at 30,000 km
- België0.4452 euro per business kilometre for 1 October to 31 December 2026, reindexed quarterly
- España26 cents per business kilometre, tax free
- Nederland25 cents per business kilometre, untaxed
- FranceThe barème kilométrique, by fiscal horsepower and distance
- 日本Whatever rate your employer sets, as there is no national one