The Thai Revenue Department published Ministerial Regulation No. 388 on 8 March 2023, which provides a personal income tax exemption for certain financial support and benefits received in the 2022 tax year. This includes financial support and benefits provided primarily to mitigate the continued impacts of the COVID-19 pandemic, including different support and benefits to promote domestic tourism and spending, as well as risk compensation for the surveillance, investigation, prevention, and treatment of patients infected with COVID-19, compensation for providing medical and public health advice to deal with COVID-19, and compensation for providing COVID-19 vaccination services outside hospitals.