The Royal Gazette has published a royal decree granting income tax relief of up to 200,000 baht for individuals who install on-grid rooftop solar power systems at home. The measure, effective from March 3, 2026 until December 31, 2028, allows eligible taxpayers to claim the exemption once in the tax year their system is successfully connected to the electricity grid.

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Formally titled the “Royal Decree Issued under the Revenue Code on Tax Exemption (No. 805) B.E. 2569 (2026)”, the regulation takes effect from the day after its publication. The decree states that His Majesty King Maha Vajiralongkorn Phra Vajiraklaochaoyuhua has commanded its promulgation under Section 175 of the Constitution and Section 3(1) of the Revenue Code, as amended by the Revenue Code Amendment Act (No. 20) B.E. 2496 (1953).

Under Section 3, the exemption applies to individuals, excluding ordinary partnerships, non-juristic groups and undivided estates, for actual payments made to purchase and install a solar electricity generation system on a roof, rooftop terrace or any part of a building used for occupation. The system must be connected to the grid of the Metropolitan Electricity Authority (MEA) or the Provincial Electricity Authority (PEA), with total relief capped at 200,000 baht.

Eligibility is limited to one system per household, with installed capacity not exceeding 10 kWp. The claimant must be the same person named on the electronic tax invoice and the electricity meter and the system must be purchased, installed and approved for grid connection from March 3, 2026 onwards, with no retroactive claims permitted.

Section 4 provides a separate incentive for individuals earning assessable income under Section 40 (5), (6), (7) and (8) of the Revenue Code, as well as companies or juristic partnerships. It grants an income tax exemption equal to 50% of income corresponding to expenses paid for certified high-efficiency machinery, energy-saving equipment or materials that achieve energy conservation.

To qualify, equipment must carry a Level 5-star energy efficiency label certified by the Department of Alternative Energy Development and Efficiency (DEDE) and the Electricity Generating Authority of Thailand (EGAT). Eligible expenses must be incurred between the decree’s effective date and December 31, 2028.

Section 5 sets conditions including payment to VAT-registered operators and issuance of an electronic tax invoice in accordance with the Revenue Code. Expenses claimed under this decree cannot be used again under other tax exemptions or for activities already receiving corporate income tax exemptions under investment promotion laws, targeted-industry competitiveness measures or the Eastern Economic Corridor (EEC).

Section 6 states that the Minister of Finance is responsible for enforcing the decree. Further requirements may be issued by announcement of the Director-General.

The Nation reported the relief is expected to support household solar adoption and investment in energy-efficient technology over the next three years, with claims processed through annual tax filings following grid approval.

Picture courtesy of The Nation

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Adapted by ASEAN Now Nation 5 Mar 2026

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Again tax relieve for the rich and wealthy.. not for the common people

48 minutes ago, ikke1959 said:

Again tax relieve for the rich and wealthy.. not for the common people

Yeah. As most of us [if not all] know any Thai folk that has anything that comes close to 200K in taxes of any sort.

Despite being only applicable to those with roofs capable of holding solar panels it is a move in the right direction to reducing greenhouse gases.

Next step is for EGAT to start investing in Solar farms and wind turbines.

1 hour ago, maddermax said:

Despite being only applicable to those with roofs capable of holding solar panels it is a move in the right direction to reducing greenhouse gases.

Next step is for EGAT to start investing in Solar farms and wind turbines.

So, destroy the environment to improve the environment!? Ed Miliband comes to mind, unfortunately.

4 hours ago, zzaa09 said:

Yeah. As most of us [if not all] know any Thai folk that has anything that comes close to 200K in taxes of any sort.

Anyone here can get quickly a 200K income tax bill if you transfer a significant sum from your home country.

Refundable tax credit would have been better.

30 minutes ago, CallumWK said:

Anyone here can get quickly a 200K income tax bill if you transfer a significant sum from your home country.

What are you smoking?

2 minutes ago, flaming dragon said:

What are you smoking?

Not the same strong stuff as You obviously.

If you transfer money from abroad to Thailand, you will have to pay income tax on it, which can reach as high as 35% depending on the amount transferred

1 minute ago, CallumWK said:

Not the same strong stuff as You obviously.

If you transfer money from abroad to Thailand, you will have to pay income tax on it, which can reach as high as 35% depending on the amount transferred

Again, what are you smoking? By what mechanism is that tax collected? To get a Thai tax ID number one has to be employed here. You're welcome to hand over as much as you like. Please do inform us about how you do it and how much you've donated.

2 minutes ago, flaming dragon said:

Again, what are you smoking? By what mechanism is that tax collected? To get a Thai tax ID number one has to be employed here. You're welcome to hand over as much as you like. Please do inform us about how you do it and how much you've donated.

No point in explaining to an ignorant dragon.

BYE

Just now, CallumWK said:

No point in explaining to an ignorant dragon.

BYE

Just as I expected. Another troll trying to frighten the sheep. That campaign ended a year ago.

Just now, flaming dragon said:

Just as I expected. Another troll trying to frighten the sheep. That campaign ended a year ago.

EVERY foreigner staying in the country for more than 180 days in a tax year is considers resident for income tax purposes

Just now, CallumWK said:

EVERY foreigner staying in the country for more than 180 days in a tax year is considers resident for income tax purposes

So you say, but how do you get a tax number? They only give them to people working in Thailand. So by what mechanism have you paid taxes on foreign remissions. Or are you another poster whose never been here?

Don't reply unless you can explain the mechanisms.

5 minutes ago, flaming dragon said:

That campaign ended a year ago.

I suggest you inform Siam Legal about this, since they aren't aware yet.

https://www.siam-legal.com/Business-in-Thailand/thailand-income-tax-for-foreigners.php

4 hours ago, zzaa09 said:

Yeah. As most of us [if not all] know any Thai folk that has anything that comes close to 200K in taxes of any sort.

I read it as tax relief equivalent to the cost of the installation up to 200k? Not that you need to already be paying 200k in tax.

So anyone paying tax in Thailand (which admittedly excludes most Thai people) could benefit.

I think the main challenge may be getting connected to the grid?

10 minutes ago, Kinnock said:

I read it as tax relief equivalent to the cost of the installation up to 200k? Not that you need to already be paying 200k in tax.

So anyone paying tax in Thailand (which admittedly excludes most Thai people) could benefit.

I think the main challenge may be getting connected to the grid?

That is exactly the way it works. We just put in a 5KW hybrid system for now. We used a reputable company many in our muban have used. Its called a hybrid solar system that is attached to the grid. We dont use a storage battery yet but make enough power in the day to run 1 big 24,000 BTU air plus a smaller 12,000 BTU one as well. If its not hot we are giving money back to EGAT or PEA as we generate more electricity than we use. We also installed the TOU system to take advantage of the cheaper evening and weekend rates for power. We can easily apply for the tax credit and plan to as well.

18 minutes ago, flaming dragon said:

So you say, but how do you get a tax number? They only give them to people working in Thailand. So by what mechanism have you paid taxes on foreign remissions. Or are you another poster whose never been here?

Don't reply unless you can explain the mechanisms.

I am an American living in Thailand on a retirement visa. Since I bring money into Thailand I may be liable for tax although so far I have not had to pay any tax. I had no problem getting a Thai tax id number.

7 hours ago, Georgealbert said:

Section 4 provides a separate incentive for individuals earning assessable income under Section 40 (5), (6), (7) and (8) of the Revenue Code, as well as companies or juristic partnerships. It grants an income tax exemption equal to 50% of income corresponding to expenses paid for certified high-efficiency machinery, energy-saving equipment or materials that achieve energy conservation.

To qualify, equipment must carry a Level 5-star energy efficiency label certified by the Department of Alternative Energy Development and Efficiency (DEDE) and the Electricity Generating Authority of Thailand (EGAT).

Condo owner so no tax relief for solar possible, but Section 4 is interesting, pretty sure it applies to many things like AC's, refrigerators, TV's, rice cookers and all manner of electrical goods/appliances that have that 5 star label. At least that is what AI confirmed - All items with the 5 Star label.

Wife gonna be saving up all her receipts.

Just now, statman78 said:

I am an American living in Thailand on a retirement visa. Since I bring money into Thailand I may be liable for tax although so far I have not had to pay any tax. I had no problem getting a Thai tax id number.

Thank you for stating that. It's contrary to other reports, but every district is different and I believe what you've stated. It will be a cold day in hell before I pay income tax in Thailand, so God bless those of you who willingly do.

4 hours ago, expat_4_life said:

Condo owner so no tax relief for solar possible, but Section 4 is interesting, pretty sure it applies to many things like AC's, refrigerators, TV's, rice cookers and all manner of electrical goods/appliances that have that 5 star label. At least that is what AI confirmed - All items with the 5 Star label.

Wife gonna be saving up all her receipts.

think they only accept E-receipts

7 hours ago, CallumWK said:

Not the same strong stuff as You obviously.

If you transfer money from abroad to Thailand, you will have to pay income tax on it, which can reach as high as 35% depending on the amount transferred

Partly corrrect. However, if you have money in Canada, chances are you have already been taxed on it, therefore you do not have to pay.

On 3/5/2026 at 6:57 PM, kingstonkid said:

Partly corrrect. However, if you have money in Canada, chances are you have already been taxed on it, therefore you do not have to pay.

Yes, some of the simpletons on this board can't grasp the concept of a DTA. The agreement with Canada is crystal clear: no tax on my pension income because it has been taxed in Canada already.