Thailand Introduces New 50% Tax Deduction for Energy-Efficiency Investments泰國針對節能投資推出新的50%稅收抵扣政策

On 28 October 2026, the Thai Revenue Department published Income Tax Notification No. 471 dated 30 September 2026 in the Royal Gazette, retroactive to 3 March 2026.[1] This announcement sets out the rules and conditions for individuals and companies to claim income tax exemptions when investing in high-efficiency or energy-saving machinery, equipment, and materials.

2026年10月28日，泰國稅務局在皇家公報發布日期為2026年9月30日的第471號所得稅公告，該公告追溯至2026年3月3日起生效。公告明確個人及企業在投資高效能或節能型機械、設備及材料時，申請所得稅豁免的相關規則與條件。

This policy aims to accelerate the sustainable transformation of industries and encourage enterprises to implement carbon reduction. Eligible taxpayers can enjoy an income tax exemption equal to 50% of their actual investment costs in qualified energy-efficient equipment.

本政策旨在加速產業的可持續轉型，並鼓勵企業實施減碳措施。符合資格的納稅人可享有所得稅減免，減免額相當於其在合資格節能設備上實際投資成本的50%。

To qualify for this income tax exemption, taxpayers must meet the following conditions

若要符合此所得稅豁免資格，納稅人必須符合以下條件：

A.       Asset Requirements

資產要求

1.         The investment must be in high-efficiency machinery/equipment or energy-saving materials/equipment.

投資對象必須為高效能機械/設備或節能材料/設備。

2.         The items must carry a certified 5-star energy efficiency label from the Department of Alternative Energy Development (“DEDE”) and Efficiency or the Electricity Generating Authority of Thailand (“EGAT”).

相關設備或材料必須持有由泰國替代能源發展與能效部(“DEDE”)或泰國電力局(“EGAT”)認證的5星級能源效率標籤。

3.         The items must be brand new and unused.

相關設備或材料必須是全新的且未經使用。

4.         The assets must qualify for depreciation deductions under Section 65 bis (2) of the Thai Revenue Code.

相關資產必須符合泰國《稅法》第65 bis(2)條款規定的折舊扣除條件。

5.         The items must be located within Thailand.

相關設備或材料必須位於泰國境內。

B.        Timeline Conditions

時間期限條件

The investment expenditure must occur between 3 March 2026 and 31 December 2028. Additionally, the asset must be acquired and fully ready for use by 31 December 2028.

投資支出必須發生在2026年3月3日至2028年12月31日。此外，相關資產必須在2028年12月31日前完成購置，並處於完全可投入使用的狀態。

C.       Filing Requirements for Eligible Entities

合資格實體的申報要求

1.         Companies and Corporate Partnerships: Must claim the tax exemption in the accounting year they begin deducting depreciation for the eligible equipment.

公司及法人合夥企業：必須在開始對合資格設備提列折舊的會計年度內申請稅務豁免。

2.         Individual Taxpayers: Must be subject to personal income tax and file returns using itemized actual expense deductions. The exemption must be claimed in the tax year when the item is acquired and ready for use.

個人納稅人：必須屬於個人所得稅納稅義務人，且在申報納稅時採用依實際支出項目扣除。必須在取得設備且已準備好可供使用之稅務年度內申請豁免。

D.       Invoice Requirements

發票要求

1.     Must possess an e-Tax Invoice from a VAT-registered seller listed on the list announced by the Director-General of the Revenue Department.

必須持有已註冊增值稅的銷售方所開立的電子稅務發票，且該銷售方須包含在稅務局局長所公佈的名單內。

2.     The e-Tax Invoice must contain the investor’s Tax ID and clearly state that the item holds a certified 5-star energy efficiency label from the DEDE and EGAT (Note: This specific requirement for the label statement on the invoice applies only to e-Tax Invoices issued from 30 September 2026 onwards).

電子稅務發票上必須註明投資者的稅務識別號碼，並明確標明該項目已獲得DEDE及EGAT認證的5星級能源效率標籤

(備註：發票上需註明標籤說明的此項特定要求，僅適用於2026年9月30日起開立的電子發票)。

E.        Compliance and Penalties for Violation

合規性與違規罰則

1.      Burden of Proof: Taxpayers must be able to prove to the assessment officer that the qualified investment occurred within the specified timeframe (3 March 2026 - 31 December 2028).

舉證責任： 納稅人必須能夠向評估官員證明，符合資格的投資確實發生在指定的時間範圍內（2026年3月3日至2028年12月31日）。

2.      Penalties for Non-Compliance: If a taxpayer claims the tax exemption but subsequently fails to comply with the specified rules and conditions, the right to the exemption will be revoked. The taxpayer will be required to include the previously exempted amount back into their income or net profit for tax calculation. Furthermore, they will be liable to pay a surcharge under Section 27 of the Revenue Code.

未合規之處罰： 若納稅人已申請稅務豁免，但隨後未能遵守相關規則與條件，其豁免資格將被撤銷。納稅人將被要求將先前已豁免之金額重新計回其所得或淨利潤中以計算稅額。此外，納稅人還須依據泰國《稅法》第27條的規定繳納附加費（滯納金）。

For investors setting up operations, expanding production lines, or upgrading facilities in Thailand, this policy offers a valuable opportunity to cut both capital spending and tax obligations. Before making purchases, businesses should verify that suppliers can provide equipment with valid 5-star energy certifications and issue compliant e-Tax Invoices to ensure full eligibility for these tax savings.

對於在泰國開展業務、擴大生產線或升級設施的投資者而言，這項政策提供了一個寶貴的機會，既能削減資本支出，又能減輕稅務負擔。企業在進行採購前，應確認供應商能否提供具備有效五星級能源效率認證的設備，並開立合規的電子稅務發票，以確保能夠充分享受這些稅收優惠。

[1] please refer to https://ratchakitcha.soc.go.th/documents/133807.pdf 

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