Thailand Tax Agency Clarifies Corporate Income Tax Exemption for Hiring STEM Personnel

The Thai Revenue Department Sept. 24 posted online Notification No. 461/2025, clarifying the corporate income tax exemption for companies that hire employees highly-skilled in science, technology, engineering, or mathematics (STEM). The clarification explains that companies in the target industry are eligible for a corporate income tax exemption for salaries paid, when the qualifying personnel and job positions requiring high-level STEM skills are certified by the relevant agency. The notification took effect Sept. 22. [Thailand, Revenue Department, 09/24/25]

Reference:
View Notification No. 461/2025. View Index.