Thai Cabinet backs income tax exemption for ACAI’s foreign staff
The measure would cover salaries and remuneration received from Thursday (June 6, 2024), while the Finance Ministry estimates an annual revenue loss of THB1.7 million.
- The Thai Cabinet has approved a personal income tax exemption for foreign staff of the ASEAN Centre for Active Ageing and Innovation (ACAI) working in Thailand.
- The exemption applies to salaries and remuneration received from ACAI or their home governments for work in Thailand, effective from June 6, 2024.
- This measure is part of the Host Country Agreement between Thailand and ACAI, aimed at supporting the centre's operations and strengthening regional cooperation on ageing societies.
- While the exemption is expected to reduce state revenue by about THB 1.7 million annually, it is anticipated to yield greater benefits in knowledge and innovation.
Deputy Government Spokesperson Lalida Persvivatana said on Tuesday (August 11, 2026) that the Cabinet had approved in principle a draft ministerial regulation granting a personal income tax exemption to foreign staff of the ASEAN Centre for Active Ageing and Innovation (ACAI) who work in Thailand.
The measure is intended to support the Thailand-based centre’s operations and strengthen the country’s role in advancing regional cooperation on ageing societies.
Lalida said salaries or remuneration received by ACAI’s foreign staff from the centre or their home governments for working in Thailand under the Host Country Agreement would not be included when calculating their personal income tax.
The exemption would cover income received from Thursday (June 6, 2024) onwards.
The measure forms part of Thailand’s implementation of the Host Country Agreement between the Thai government and ACAI.
It would ensure that the centre’s office and personnel receive the full privileges provided under the agreed framework, enabling ACAI to operate more efficiently in Thailand.
Lalida said ACAI was established to help ASEAN member states prepare for ageing societies, help older people remain healthy and lead meaningful lives, and support the development of knowledge, innovation and international cooperation concerning older people.
Hosting the centre also allows Thailand to serve as an important base for exchanging information and monitoring changes in the region’s demographic structure.
The Ministry of Finance estimates that the tax exemption will reduce state revenue from personal income tax by about THB1.7 million a year.
However, the measure would bring benefits in knowledge, innovation and regional cooperation that could support long-term improvements in the quality of life of older people in Thailand and ASEAN member states.
“The government views the transition to an ageing society as a challenge shared across the region. Supporting ACAI so it can operate fully and effectively from Thailand will help Thailand gain access to new knowledge and innovations, while enabling it to play an important role in developing policies that help older people enjoy a good quality of life and live to their full potential,” Lalida said.
Once the ministerial regulation takes effect, the Ministry of Public Health will notify the Ministry of Foreign Affairs so that ACAI can be informed and the Host Country Agreement can be brought fully into effect.
