ฉบับภาษาไทย: อ่านหน้านี้เป็นภาษาไทย
How many years can a Thai company carry forward tax losses?
Short answer
Five accounting periods. Under the Revenue Code a net loss may be carried forward and set against profits for the following five consecutive accounting periods; anything unused after that lapses. Losses cannot be carried back.
The five-year window runs from the period in which the loss arose, and the oldest loss is used first. Because it is consecutive and not five profitable years, a company that stays loss-making simply burns the entitlement — this is why start-ups with long pre-revenue phases often reach profitability with much less usable relief than the accumulated deficit suggests.
Two practical points. Tax losses are computed on the tax basis, not the accounting basis, so the carry-forward pool is the sum of adjusted losses in the tax computation, not accumulated deficit in the balance sheet; keep a separate schedule. And BOI-promoted activities have their own rules on losses arising during an exemption period — check the promotion certificate conditions rather than assuming the general rule. Scope, turnaround and fees are confirmed by IVC staff by phone, LINE or email — this site does not publish prices.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
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