The Thai Revenue Department has published Royal Decree No. 797 of 2 June 2025, which implements the reduced tax rate measure to promote investment in Special Economic Zones (SEZs) that was approved by the Cabinet on 13 January 2025. As previously reported, the measure is a reduction in the corporate income tax rate to 10% on the net profits of companies or juristic partnerships conducting targeted businesses as specified by the SEZ Development Policy Committee, which have established operati…