What You Should Know About Thai ESG Fund您應該了解的泰國 ESG 基金
- Kit Amatyakul
- Sep 27
- 5 min read
On 8 December 2023, the Thai Cabinet approved a tax exemption for those wishing to invest in Thai environmental, social and corporate governance (“ESG”) and the Minister of finance issued Ministerial Regulation No. 390 regarding a tax exemption for tax measures to promote investment for sustainability in Thailand. Later on, the Revenue Department issued details of Thai Environment Social Governance (“Thai ESG”) fund.
泰國內閣2023年12月8日於同意一項針對有意投資泰國環境、社會和公司治理(“ESG”)的稅收豁免政策，財政部長發布第390號部長條例，就促進泰國永續發展投資的稅收措施提供稅收豁免。隨後，稅務部門發布泰國環境社會治理 (“Thai ESG”)基金的詳細資訊。
Thai ESG fund is a mutual fund which provides special rights for investors to use the investment amount as a tax deduction for personal income tax purposes. Thai ESG funds are tax deductible up to a maximum of 30% of annual taxable income and a maximum investment of not more than THB100,000 with no minimum investment specified and it can be used for tax allowances for the tax years 2023 to 2032.
泰國ESG基金是一種共同基金，賦予投資人特殊權利，允許投資金額用於個人所得稅的抵扣。泰國ESG基金的扣除額最高可達年度應稅所得的30%，最高投資額不超過10萬泰銖，且不設最低投資額，並可用於2023年至2032年納稅年度的稅收減免。
Thai ESG's investment limit will not be counted with other retirement savings funds, such as Retirement Mutual Fund, and Super Savings Fund, which is a very attractive proposition for investors wishing to minimize their taxes. The Investment period of Thai ESG is a full 8 years from the purchase date. Thai ESG funds can be bought in any year and investors will get a tax deduction for that year. It is not mandatory to purchase continuously every year. This means that investors can immediately enjoy an additional tax deduction of up to THB 300,000 from Thai ESG, and when combined with other retirement savings funds, the total tax deduction can reach up to THB 800,000.
泰國ESG的投資限額不會與其他退休儲蓄基金，例如退休共同基金和超級儲蓄基金合併計算，這對於希望最大程度降低稅收的投資人非常具有吸引力。泰國ESG的投資期間為購買日起整整8年。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。
If failing to comply with the condition, income earners must pay taxes in the year in which the tax allowance of Thai ESG is used by adding back the deduction and pay additional tax in that tax year together with a surcharge from the date of filing in that tax year until the date of filing the additional personal income tax returns (PND.91/90).
若不符合條件，所得者必須在使用泰國ESG免稅額的當年繳納稅款，加回扣除額，並在此納稅年度繳納附加稅，以及從此納稅年度的申報日到提交額外個人所得稅申報表之日止繳納附加稅(PND.91/90)。
On 30 July 2024, the Thai Cabinet passed a resolution regarding the amendment of regulations of Thai ESG fund to expand investment options and encourage the allocation of funds to companies excelling in environmental conservation or sustainability, as well as companies exhibiting corporate governance excellence and having a corporate value up plan. The amendment was effective on 16 August 2024.
泰國內閣於2024年7月30日通過一項關於修訂泰國ESG基金規章的決議，旨在擴大投資選擇，並鼓勵將資金配置給在環境保護或永續發展方面表現優異的公司，以及展現卓越公司治理並擁有企業價值提升計畫的公司。此修正案於2024年8月16日生效。
Under the new criteria, the minimum period that the investment units in a Thai ESG fund must be held is reduced from 8 years to 5 (Calculated on a daily basis, not based on the calendar year) for investment units purchased from 1 January 2024 to 31 December 2026. In addition, the maximum tax deduction allowed in a year is increased from THB100,000 to THB300,000, but not exceeding 30% of the investor’s assessable income.
根據新標準，對於2024年1月1日至2026年12月31日期間購買的投資單位，泰國ESG基金的投資單位持有的最短期限從8年縮短至5(按日計算，不按日曆年計算)。此外，每年允許的最高稅收減免額從10萬泰銖增加到30萬泰銖，但不得超過投資人應稅收入的30%。
Moreover, in March 2025, the Thai Cabinet also approved the launch of the “Thai ESG Extra” fund, to encourage investment in sustainable and high-growth equities through substantial tax incentives. Investors will be able to transfer existing holdings from long-term equity funds, which currently amounts to approximately THB180 billion, into the Thai ESG Extra fund. This transfer qualifies for a tax deduction of up to THB500,000.
此外，泰國內閣於2025年3月同意推出“泰國ESG Extra”基金，旨在透過提供豐厚的稅收優惠，鼓勵投資者投資可持續及高成長股票。投資人可以將現有長期信託基金持有的資產、目前約1,800億泰銖轉入泰國ESG Extra基金。此項轉入可享有最高50萬泰銖的稅收減免。
Investors can claim 300,000 in the 2025 tax year, with the remaining THB200,000 available for deduction in subsequent years at 50,000 baht annually. New investments in the Thai ESG Extra fund will also be eligible for a separate tax deduction of 300,000 baht in the 2025 tax year, provided the units are purchased between May and June.
投資人可在2025納稅年度申報30萬泰銖，剩餘的20萬泰銖可在之後的年度以每年5萬泰銖的額度抵扣。在泰國ESG Extra基金中進行的新投資，只要在5月至6月期間購買，也可在2025納稅年度單獨享受30萬泰銖的稅收減免。
Suitable Investors and Investment Objectives:
合適的投資人及投資目標:
· Taxpayers who wish to use investment as a means to obtain a tax deduction and want to receive returns within a 5-year period.
希望以投資作為獲得稅收減免的手段，並希望在5年內獲得回報的納稅人。
· Investors seeking additional tax deduction limits, as the existing limits may be insufficient, particularly for those with a high tax base.
尋求額外稅收減免限額的投資人，因為現有的限額可能不夠，特別是對於那些稅基較高的投資人。
· Investors who see growth opportunities in sustainable stocks and businesses operating under ESG principles in Thailand.
投資人看到泰國永續股票和以 ESG 原則運作的企業的成長機會。
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