Personal Income Tax Exemption during Covid-19

Due to COVID-19, on 19 March 2021, Ministerial Regulation No. 372 was published as the government financial support scheme.

There are 4 types of benefits which do not have to calculate into personal income tax for the year 2020 including;

Money received under the financial support and compensate program for people affected by the outbreak of COVID-19 which is issued by the Ministry of Finance, and also the compensation project for the employee affected by the outbreak of COVID-19 which has not been remedied by the Ministry of Labour.
Any money or benefits received and charged as accommodation expenses, food expenses, entrance fee for tourist attractions, sub-district products expenses, spa or massage expenses, car rental or boat rental expenses for tourism, or airplane ticket expenses according to the government financial support project which focus on supporting domestic tourism.
Any other benefits obtained as a purchasing of tour packages from tourist operators according to the government project called ‘Gum-Lung-Jai (inspiration) project’.
Any other benefits obtained as an expense for food, beverage, purchasing of other products via electronic payment system according to the government project called ‘Kon-La-Krueng project’ or ‘co-payment project’.

Legal Insight Vol. April 2021 of Bangkok Global Law

The PDF file can be downloaded via the link as set below.

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