Thailand has introduced new tax incentives to encourage skilled Thai professionals working abroad to return. The measures, announced in Royal Decree No. 793 on 24 March 2025, took effect on 25 March 2025.
Eligible individuals who return to work in Thailand in targeted industries can benefit from a flat 17% personal income tax rate on their employment income. This rate applies from the time the employer notifies the Revenue Department and is available until 31 December 2029.
To qualify, individuals must be Thai nationals with at least a bachelor’s degree and two years of overseas work experience. They must return and start work between 25 March and 31 December 2025 and meet specific residency rules.
Employers in the targeted industries can also claim a 150% corporate tax deduction on salaries paid to qualifying employees. They must notify the Revenue Department before making the first payment.
Both employees and employers must follow the conditions set by the Director-General of the Revenue Department.
