Tax Deduction for Commuting Expense

Abstract

Commuting between home and work is an essential expense for daily employment, but Thailand lacks concrete tax measures for this expense. This article explores the feasibility of establishing individual income tax measures for commuting expenses in Thailand by comparing the approaches of the United States and Finland. In the United States, commuting expenses are considered personal and are not tax-deductible, whereas Finland provides tax relief for such expenses to reduce the burden on taxpayers. Therefore, the article suggests that Thailand could adopt measures such as setting maximum commuting rates and reasonable travel times to support tax policies that alleviate taxpayer burdens and improve the quality of life.