On 08 Oct 2021 Ministerial Regulation No 378 (BE 2564) was gazetted, granting Thailand health care workers an extension of their special Covid-19 income tax exemption to the 2021 year.

This Ministerial Regulation 378 extends the Thai Government's exemption from tax that was provided to health care workers under Ministerial Regulation 366, which applied for the 2020 year.

A summary of Ministerial Regulation 378 applying for the 2021 year follows:

Applicability

For the 2021 personal income tax year.

The Personal Tax Exemption

For the special compensation medical professionals and health care workers receive from the Health Ministry for their work and sacrifice with the Covid-19 Pandemic in the 2021 year:

• Exemption from personal income tax.

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