On 3 February 2023, Ministerial Regulation No. 387 was announced in the Government Gazette, stating that foreign cast members shall be exempted from personal income tax for 5 years. The Ministerial Regulation shall be effective 180 days after the date of announcement and therefore shall apply for foreign films produced in Thailand after early August this year. As such, cast members for productions before the effective date of early August 2023 will still be subject to Thai personal income tax.
Authors: Tanakrit (Chansin) Tangburanakij / Praewpan Hinchiranan (Am)