Employers can reimburse employees for using personal vehicles for business travel, commuting, or company-owned cars.
While Thailand does not impose a statutory mileage rate, companies should ensure that reimbursement policies are reasonable, consistent, and well-documented.
Reimbursement methods include:
- A fixed rate per kilometre; or
- Reimbursement of actual expenses incurred, supported by (fuel) receipts.
For more information, visit the website of the Thai Revenue Department.