On 14 September 2021, The Cabinet approved in principle of a drafting royal decree, issued by the virtue of, Revenue Code on tax exemption regarding urgent support to the expenses incurred for COVID-19 testing kits (“Antigen Test Kit”) as proposed by the Ministry of Finance and the draft royal decree was sent to the Office of  Council of State for further proceedings as an urgent matter.In this regard, the Ministry of Finance considers that in order to continuously and effectively alleviate  COVID-19  epidemic situation. It is, therefore, appropriate to set tax measures to support entrepreneurs that must buy the Antigen Test Kit for their employees as the government announced for reopening of various businesses on 1 September 2021.

Expenses for purchasing of the Antigen Test Kit can be used for deduction of corporate income tax for 50 percent of the expenses paid for the Antigen Test Kit for employees from the date of publication in the Government Gazette until 31 March 2022.