THE LAW ON SCIENCE, TECHNOLOGY AND INNOVATION 2025 AND THE DIGITAL TECHNOLOGY INDUSTRY LAW 2025 STIPULATE 04 ADDITIONAL PERSONAL INCOME TAX (“PIT”) EXEMPTIONS

In addition to the 16 personal income tax (PIT) exemptions stipulated in Article 4 of the 2007 Personal Income Tax Law, as amended by Clause 2, Article 1 of the 2012 Amended Personal Income Tax Law and supplemented by Clause 3, Article 2 of the 2014 Law Amending Various Tax Laws, the Law on Science, Technology and Innovation 2025 and the Digital Technology Industry Law 2025 have added 4 more PIT-exempt income categories as follows: