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Panel to add new rights, perks to ease impact of GMT
Bangkok Post
|August 05, 2025
The Commission on the National Competitiveness Enhancement for Targeted Industries Policies has resolved to add new rights and investment incentives, including tax credit refunds, to a law now being amended to ease the impact of the government's adoption of the global minimum tax (GMT).
The GMT, introduced by the Organisation for Economic Cooperation and Development (OECD), requires large multinational corporations, with a consolidated group revenue above €750 million, to pay a minimum tax rate of 15% worldwide in the countries in which they operate.
This caused the Board of Investment (BoI), the secretariat of the commission, to find measures to help affected foreign investors. The move led to the commission's approval for an amendment to the 2017 National Competitiveness Enhancement for Targeted Industries Act, so it includes new tax incentives.
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