The decree introduces various tax incentives for energy-efficient machinery and residential solar rooftop installations.
According to a Revenue Department release, the Thai Cabinet approved a draft royal decree on 25 November 2025 that introduces tax incentives for energy-efficient machinery, equipment, and materials, as well as for residential solar rooftop installations.
Under the decree, companies and certain qualifying individuals can claim an increased deduction of 1.5 times the purchase cost for energy-efficient machinery, equipment, and materials, provided the items are certified with a 5-star energy efficiency rating by the Department of Alternative Energy Development and Conservation.
For residential solar rooftops, individuals are eligible to deduct expenses for purchasing and installing solar rooftop systems up to THB 200,000. In both cases, purchases must be made from VAT-registered businesses and supported by an electronic (e-Tax) invoice.
These incentives will apply from the official publication date of the Royal Decree through 31 December 2028.
