You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

January 16, 2025

Thailand’s Cabinet Approves Principles of the Draft Entertainment Complex Act

Subscribe to Updates

On January 13, 2025, Thailand’s cabinet approved in principle the draft Entertainment Complex Act, as proposed by the Ministry of Finance. This landmark legislative proposal, which would allow casinos as part of larger “entertainment complexes,” will now proceed through further parliamentary review and approval.

Key provisions of the draft act are described below.

  • Corporate structure: Entertainment complexes must be operated by Thai-registered limited companies or public limited companies with a minimum paid-up capital of THB 10 billion. Directors of the licensed entity must be individuals and have the qualifications and none of the prohibited characteristics specified in the draft act. The draft act does not impose restrictions on foreign-majority ownership structures; however, it is worth monitoring whether any amendments addressing this matter are introduced during the legislative process.
  • Operating conditions: Each entertainment complex must be located in an area designated under a royal decree. It must also include at least four types of entertainment businesses listed in the annex to the draft act (e.g., shopping mall, hotel, sports stadium, amusement park), along with a casino. The allocation of casino space must comply with regulations to be specified at a later date.
  • Licensing conditions: Licenses will be valid for 30 years, renewable in increments of up to 10 years. The license issuance fee is THB 5 billion, the annual fee is THB 1 billion, and the renewal fee is THB 5 billion. The Entertainment Complex Policy Committee, chaired by the prime minister, will review and approve applications.
  • Online gambling restrictions: Licensees are prohibited from offering gambling through internet-connected systems or electronic devices that allow access from outside the casino premises.
  • Labor requirements: Thai and foreign employee ratios must adhere to prescribed regulations.
  • Land privileges: Lease agreements for land use are limited to 50 years. Renewal is permitted for up to 49 additional years, starting from the end of the initial term.
  • Entry fee for Thai nationals: Thai nationals must register and pay a fee of THB 5,000 per visit to access casino facilities.

Legislative Process and Timeline

As this matter continues to be widely reported on in the press, it is worth keeping in mind the stages that the draft Entertainment Complex Act has left to go through:

  • Council of State review: The cabinet will submit the amended draft to the Council of State within the next few weeks.
  • Second cabinet review and approval: After review by the Council of State, if no further comments are made, the bill will be resubmitted to the cabinet for final approval—expected to occur possibly around late February or early March 2025.
  • House of Representatives deliberation: Once approved, the bill will proceed to the House of Representatives for a deliberation period that may last for up to 180 days. The deliberation period comprises three readings.
  • Senate review: After passage by the House of Representatives, the bill will be submitted to the Senate for three additional readings, which may take up to 60 days.
  • Royal assent: Upon Senate approval, the bill will be forwarded to the king for royal assent and published in the Government Gazette.

The exact timing of these stages may vary widely, but passage of the draft act likely will not be possible until at least the second half of 2025.

For more details on the draft Entertainment Complex Act, or on any aspect of gaming regulations in Thailand, please contact Tilleke & Gibbins at [email protected].

Related Professionals

Industries

Technology

Practices

Corporate/M&A

Real Estate

Location

RELATED INSIGHTS​ 

February 10, 2026
Data center and cloud investments are forming a major focus of private-sector investment in Thailand, with tech giants like Amazon, Google, Microsoft, and TikTok, as well as numerous telecom and data center companies, committing significant outlays to data center and cloud development. The country’s Board of Investment (BOI) approved projects worth THB 1.87 trillion in 2025, and THB 746 billion of this was from planned data center investments—by far the largest amount from any single industry. Thailand’s swift rise as a regional data center hub is fueled by surging demand for cloud, AI, and digital services, as well as large-scale investments from global tech firms. The country’s strategic location, competitive power costs, robust fiber infrastructure, expanding IT talent, and supportive government policies—including BOI incentives and streamlined approvals—have made it an attractive destination for scalable and sustainable digital infrastructure investments. The BOI’s proactive approach in updating promoted categories and providing both tax and non-tax incentives further ensures Thailand’s continued growth in this sector. 2025 BOI Changes for Data Centers In the middle of 2025, the BOI responded to the remarkable trend by updating investment‑promotion categories across various sectors (e.g., machinery and electrical equipment, public utilities, digital and innovative industries) to accommodate growing investment in data‑center projects. Before the change, which was detailed in a notification that has applied to investment promotion applications submitted from July 1, 2025, onward, data‑center projects under BOI promotion were granted a single A1 incentive (an eight‑year corporate income‑tax exemption) and subject to one uniform set of conditions. The July 2025 notification restructured promotion for data centers into two categories based on power‑usage efficiency: high‑efficiency data centers and other data centers. Under these rules, qualified high‑efficiency data centers are eligible for an eight‑year corporate income tax (CIT) exemption, while for other data centers this exemption is
Read More
February 4, 2026
On November 18, 2025, Vietnam’s Ministry of Finance released for public consultation a draft decree on administrative sanctions in the field of crypto assets and crypto asset markets (the “Draft Decree”), intended to implement Resolution No. 05/2025/NQ-CP dated September 9, 2025, on the pilot crypto asset market in Vietnam (“Resolution 05”). While Resolution 05 sets out who may participate and under what conditions, the Draft Decree addresses a more practical question for market participants, i.e., what happens if those conditions are not met. In doing so, the Draft Decree offers important insight into how Vietnamese regulators intend to supervise, discipline, and ultimately shape the crypto market during the pilot phase. Regulatory Scope and Overall Sanctions Architecture The Draft Decree applies to both domestic and foreign organizations and individuals engaging in crypto-related activities in Vietnam’s market. Covered entities include: (i) crypto asset issuers; (ii) crypto asset service providers, including trading platforms and market operators; (iii) Vietnamese and foreign investors participating in the pilot market; and (iv) other organizations involved in the offering, issuance, or provision of crypto-related services in Vietnam. The breadth of this scope is deliberate. It appears to reflect a regulatory view that cross-border structures, offshore platforms, and indirect participation may not necessarily insulate market actors from compliance obligations once they operate within the pilot framework. For the crypto industry, this may mark a shift from regulatory ambiguity toward a more explicit articulation of jurisdictional reach. At first glance, the Draft Decree’s monetary penalties appear restrained. The maximum fine per administrative violation is capped at VND 200 million (approx. USD 7,700) for organizations and VND 100 million (approx. USD 3,800) for individuals. However, focusing solely on fine levels risks missing the point. The Draft Decree also places great regulatory weight on supplementary sanctions and corrective measures, including: (i)
Read More
January 30, 2026
Thailand’s Data Privacy Day 2026, hosted by the Office of the Personal Data Protection Committee (PDPC), underscored the country’s commitment to strengthening personal data protection, advancing regulatory maturity, and preparing organizations for the next phase of PDPA enforcement. The event marked a clear shift from policy-level compliance toward “Privacy in Action,” signaling that operational readiness and real-world implementation are now priorities. The Office of the PDPC also emphasized that data protection is now a national economic enabler that supports digital trust, competitiveness, and sustainable growth, not just a compliance obligation. The following insights summarize the key takeaways from the Data Privacy Day 2026 event. PDPA in Real Life: What Happens to Your Data Today The Office of the PDPC provided concrete data on enforcement trends and real-world compliance issues facing organizations across Thailand. Complaints and trends. The Office of the PDPC’s Personal Data Protection Act (PDPA) Center recorded 2,672 PDPA-related complaints as of January 2026, with the highest volumes involving failure to comply with the data minimization principle, collection without lawful basis, and use and disclosure without lawful basis. Administrative penalties. Several administrative penalties have been imposed on data controllers and data processors across various sectors, including government, healthcare, retail, SMEs and e-commerce, ranging from tens of thousands to several million baht. Most violations stemmed from weak security measures, failure to notify data breaches within the required timeline, absence of a data protection officer (DPO) when required, and noncompliance with governance requirements such as the Record of Processing Activities (ROPA) and data processing agreements with data processors. Case studies. The Office of the PDPC highlighted specific examples of violations: Hospitals misused personal data for purposes beyond their intended scope (e.g., using personal data collected for providing medical services to send birthday cards) Vendors compromised systems due to inadequate password
Read More
January 29, 2026
Following the recent enactment of a comprehensive legal framework addressing sexual harassment, Thailand has launched a fast-track judicial process enabling victims of online sexual harassment to obtain court orders suspending and removing obscene content from the internet. On January 26, 2026, the Office of the Judiciary introduced the “Take It Down” procedure through the Court Integral Online Service (CIOS) platform, providing victims with their first direct, expedited pathway to halt the spread of online content that violates the new legal provisions against sexual harassment. This new remedy stems from section 284/4 of the Penal Code, introduced through the Act Amending the Penal Code (No. 30) B.E. 2568, which took effect on December 30, 2025. Under section 284/4, an injured person or a competent official may petition the court to suspend dissemination of violating data and remove the data from computer systems within a court-specified period. The court may also direct system controllers, service providers, or competent authorities to carry out the order and report back within 15 days. Filing through the CIOS Platform The CIOS platform serves as the primary electronic channel for these petitions. Key features include: Individuals can file online without appearing in person and may submit petitions at any time the system is available. Users must complete digital identity verification via the ThaID application to access the CIOS. Petitions under section 284/4 are limited to requests to suspend or remove violating content. Claims for monetary damages must be pursued separately, including via separate proceedings or prefiling mediation. Streamlined Review Process The submission workflow is end-to-end electronic, and the system provides step-by-step guidance. After submission, court staff review the petition before presenting it to a judge for consideration. The court may conduct an online inquiry to obtain additional information, and in-person attendance is required only if deemed
Read More