Thailand Grants Tax Incentives for Machines and Solar Panels

The Thai government announced a new tax incentive scheme on 1 December 2025. The measures take effect one day after the regulation is published and remain in force until 31 December 2028. They target high‑tech energy‑efficient machines and residential solar‑panel installations.

Taxpayers may deduct 1.5 times the actual cost of machines or materials that carry a five‑star energy‑efficiency certification, provided the purchase is from a VAT‑registered supplier with an e‑invoice. Homeowners receive a personal income‑tax exemption of up to THB 200,000 per taxpayer for solar‑rooftop systems installed on roofs and connected to the official grid. The two incentives cannot be combined for the same expense.

The initiative aligns with Thailand’s goal of carbon neutrality and net‑zero emissions. The Revenue Department will soon issue technical guidelines on documentation and claim procedures. The policy is expected to boost clean‑technology investment by businesses and households.