In December 2025, the Thai Securities and Exchange Commission (“ SEC ”) has issued a notification revising the regulations governing Thailand ESG Funds (“ Thai ESG ”) to expand the scope of eligible assets to include shares of listed companies participating in the Stock Exchange of Thailand’s (“ SET ”) JUMP+ Program with a Corporate Governance Report of Thai Listed Companies (“ CGR ”) score of 90 or above, or an equivalent rating. 泰國證券交易委員會(“ SEC ”)於 2025 年 12 月已發布一項通告，修訂管理泰國

投資人可以在任何一年購買泰國ESG基金，並獲得當年的稅收減免。無需每年連續購買。這表示投資人可以立即享受泰國ESG高達30萬泰銖的額外稅收減免，與其他退休儲蓄基金相結合，總稅收減免最高可達80萬泰銖。