- Exemption from income tax and VAT for persons and companies donating money or property to the government from 6th March 2022 until 31st December 2023 to support COVID-19 related measures.
- Tax exemption for proceeds from sale of property with buy-back option.
- CIT and VAT exemption for importing goods used for treatment, diagnosis, or COVID-19 prevention for donation to specified organizations from 1 April 2022 to 31 December 2023.
- Extension of the tax measures to support the e-tax systems for three (3) years from 1 January 2023 to 31 December 2025, to promote the continuous use of the e-tax invoice, e-receipt, and e-withholding tax systems. In addition, the Cabinet also approved further reduction of WHT rate from 2% to 1% for certain types of payment through e-withholding tax system from 1 January 2023 and 31 December 2025. These income payments are:
- Service income from performance of services (e.g., commission)
- Goodwill and copyright
- Property rental, except boat rental.
- Income derived from liberal professions, contract of work, hire of work included prizes received from competitions, lucky draws, or others of a similar nature.
- Income paid to actors and actresses who are residents of Thailand