Returning Thais - Royal Decree (RD) No. 793, B.E. 2568 (2025)
Returning Thais - Royal Decree (RD) No. 793, B.E. 2568 (2025)
Royal Decree (RD) No. 793, B.E. 2568 (2025), effective from March 25, 2025, introduces a reduction in the personal income tax rate for returning Thai nationals employed in the targeted industries. This decree aligns with the government's policy to enhance national competitiveness and stimulate investment in high-value sectors. It aims to attract highly skilled Thai professionals working abroad to return and contribute to these industries in Thailand.
Target Industries: The industries covered under this decree include companies or juristic partnerships operating in sectors defined by the following laws:
Target Industries: The industries covered under this decree include companies or juristic partnerships operating in sectors defined by the following laws:
- National Competitiveness Enhancement for Targeted Industries Act B.E. 2560
- Investment Promotion Act B.E. 2520, as amended
- Eastern Special Development Zone Act B.E. 2561