Mileage log requirements in Thailand

What your records have to contain to survive a check by the Revenue Department, and the rate DriveHub applies.

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Updated 13 Sep 2026

Country

The rate

฿4.00 per km

In force from 3 August 2007.

Private motorcycle

฿2.00 per km

The rule that governs it

Revenue Code s.42(1) and s.42(2). (1) exempts transport expenses spent "honestly, necessarily, exclusively and wholly in carrying out his duties"; (2) exempts transport expenses and travelling per diem at the rates prescribed by the Government for its own officials. The 4,00 THB/km car figure reaches the private sector through that ceiling — Ministry of Finance letter กค 0409.6/ว 42 (26 Jul 2007) under the Royal Decree on official travel expenses B.E. 2526 s.25, read across by Revenue Department ruling กค 0702/1831.

What every trip has to record

No logbook and, notably, no receipts — but a written travel authorisation stating the work to be done and the period is the condition. The evidential burden is that the travel was genuinely and wholly for work, which is what s.42(1)'s wording is doing.

Prefer to keep it by hand? A blank log with these fields: CSV · PDF.

How long to keep them

For an individual filer there is no retention period in Thai law at all. The Revenue Code obliges an individual to make a daily record and to produce documents on a summons, never to keep them for a stated time. The effective horizon is the summons limit — Revenue Code s. 19, "ภายในเวลาสองปี นับแต่วันที่ได้ ยื่นรายการ", two years from filing, which the Director-General may extend "แต่ต้องไม่เกินห้าปี" on suspicion of evasion, and which s. 23 makes unlimited for anyone who never filed. The RD's own FAQ tells individuals to keep documents five years and cites no provision, because there is none. A company keeps its books five years from the closing date of the accounts (Accounting Act B.E. 2543 s. 14, extendable to seven) and its VAT records five years from filing (s. 87/3) — and s. 8 of that Act lists who is bound and contains no natural person, so a Thai sole trader is outside it. The sanction is the harshest among the 21 countries on this site, and it is not money: under s. 21, failing to comply with a s. 19 summons lets the officer assess "ตามที่รู้เห็นว่าถูกต้อง" — as they see fit — and "ห้ามมิให้อุทธรณ์การประเมิน", the assessment may not be appealed.

What it costs to get wrong

The allowance becomes assessable income.

Where this comes from

The requirements above are quoted from the Revenue Department. DriveHub re-checks these, and the rate, against the authority's own pages; this page is built from that record.

DriveHub records this automatically. It tracks each drive in the background and keeps the start and end, the distance and the route. Tracking and the missing-drive check are free; the report in the shape a tax office expects is part of DriveHub Pro.