The Thai Revenue Department published Ministerial Regulation No. 382 on 19 May 2022, providing a tax exemption on income received as a subsidy or any other benefit from the government. The exemption covers subsidies/benefits provided in response to the COVID-19 pandemic, which are mostly focused on individuals. However, the exemption does cover certain subsidies/benefits provided for employers and businesses. This includes subsidies/benefits provided for businesses in areas subject to the most restrictive control measures and for businesses in the entertainment industry, as well as the subsidies/benefits provided to promote and maintain the level of employment in SME businesses.