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Thailand Gazettes Decrees on Income Tax Exemption for Individual Taxpayers, Specific Companies

June 17, 2022, 5:00 AM

The Thai Official Gazette June 14 published two royal decrees nos. 749 and 750, providing income tax exemptions for individual taxpayers and specific companies. The decrees include measures: 1) providing the income tax exemption of 25 percent of the expenses paid from Jan. 1, 2022, to Dec. 31, 2024, for purchasing specific biodegradable plastic products; and 2) providing a conditional income tax exemption to individuals, companies, or juristic partnerships for income earned from the transfer of shares or the transfer of trust units of a target company or venture capital business with investments in the target company. The decrees enter …

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