On 02 March 2026, Thailand Tax Royal Decree (No 805) was enacted, entitling a resident individual to a personal tax allowance deduction for the purchase and installation of a solar power generation system on the roof of their residence.

This Insight summarizes the entitlement under Royal Decree (No 805).

The Tax Allowance Deduction under RD (No 805)

Applicability

From 03 March 2026 to 31 December 2028.

Amount

For the purchase and installation of a solar power generation system from the date of 03 Mar 2026 to the date of 31 Dec 2028:

• A personal income tax allowance deduction for the amount actually paid but not exceeding 200,000 Baht.

Rules, Procedures and Conditions

​The rules, procedures and conditions specified in the RD (No 805) are that:

1. The solar power generation system shall be installed on the roof, terrace or other part of the building in which the individual resides,
2. It shall be connected to the power grid of the MEA (Metropolitan Electricity Authority) or the PEA (Provincial Electricity Authority),
3. Payments for the purchase and installation of the system shall be made to VAT registrants from whom Electronic Tax Invoices (e-Tax Invoices) shall be received,
4. The payments made for which this tax allowance deduction is claimed shall not be payments made, for which any other tax exemption may be claimed under any other Royal Decree or Ministerial Regulation, and
5. The additional rules, procedures and conditions of the Revenue Dept. shall apply.

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