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On 30 September 2026, Thailand's Director-General of the Revenue Department signed Income Tax Notifications No. 469, 470 and 471 on the same day, setting out exemptions for corporate digitalisation spending, investment in high-efficiency energy-saving equipment, and residential rooftop solar. All three take effect retroactively, set fixed payment windows and impose strict documentation requirements. Failing any single condition forfeits the entire exemption.

1. No. 469: 100% Exemption for Digital Spending, Capped at THB 300,000 per Accounting Period

The notification applies to limited companies and juristic partnerships. Qualifying spending covers the purchase or commissioned development of computer programs, hardware and smart devices, as well as the use of related services and digital platform services. The exemption equals 100% of the amount actually paid, capped at THB 300,000 per accounting period (about RMB 66,000).

Two categories are excluded: first, computers themselves, unless registered with the Digital Economy Promotion Agency (DEPA); second, annual maintenance fees and expenses not directly related to use.

Supplier eligibility is the key threshold. The seller, contractor or service provider must already be on DEPA's digital service list, and its programs, hardware, smart devices and services must have been approved and registered by DEPA before the company buys, commissions or uses them. If the order is reversed, the spending does not qualify. The items must also be used for business management, created and developed in Thailand, depreciable under Section 65 bis (2) of the Revenue Code, brand new, and ready for use before the end of the accounting period in which payment is made.

The payment window runs from the accounting period beginning on or after 24 June 2025 to 31 December 2027, and the notification is retroactive to 24 June 2025. Companies must prepare a separate schedule stating the type of item, how it is used and the date it became usable, and keep it with the supporting documents at their place of business for inspection.

2. No. 471: 50% Exemption for Energy-Saving Equipment, No Monetary Cap

The exemption is 50% of the investment, with no monetary cap, but also no double deduction. Qualifying equipment must carry a "5-star energy efficiency label" certified by the Department of Alternative Energy Development and Efficiency (DEDE) of the Ministry of Energy or by the Electricity Generating Authority of Thailand (EGAT), covering machinery, equipment, tools or energy-saving devices.

The equipment must be brand new, located in Thailand and depreciable under Section 65 ter (2) of the Revenue Code. The contract, purchase order or service order must be signed and paid between 3 March 2026 and 31 December 2028, and the equipment must be acquired and ready for use by 31 December 2028.

When to claim depends on the taxpayer: companies and juristic partnerships claim in the accounting period in which depreciation begins; individuals who deduct actual expenses under Section 48(1) of the Revenue Code claim in the tax year in which the equipment is acquired and ready for use.

The documentation requirement is equally specific: an electronic tax invoice issued by a VAT-registered seller on the list published by the Director-General, showing the buyer's tax ID and the words "5-star label". This notification is retroactive to 3 March 2026.

3. No. 470: Personal Income Tax Exemption for Rooftop Solar, Up to THB 200,000

This notification applies only to individuals; ordinary partnerships, non-juristic bodies and undivided estates are excluded. The exemption equals the amount actually paid, up to THB 200,000 (about RMB 44,000), covering the purchase and installation of solar PV equipment.

The system must be on the residential electricity tariff (Type 1), connected to the grid of the Metropolitan Electricity Authority (MEA) or the Provincial Electricity Authority (PEA), with total installed capacity of no more than 10 kW. The taxpayer must be both the account holder and the grid-connection applicant. Installation is limited to roofs, terraces or parts of a building the taxpayer occupies, including the roofs of carports and storerooms within the residence.

The contract, purchase order or work order must be signed, and the grid-connection application filed, between 3 March 2026 and 31 December 2028. The claim is made in the tax year in which the grid connection is successfully completed, limited to one system and one use during the period.

For married couples there are three cases: if only one spouse has income, that spouse claims up to THB 200,000; if both have income and file separately, each claims up to THB 200,000; if they file jointly, the taxpayer's portion and the spouse's portion are each capped at THB 200,000.

Three documents are required, all in the same person's name: an electronic tax invoice from a VAT-registered seller or service provider (showing the buyer's tax ID and wording such as "Solar Rooftop"), the grid-connection application, and the approval. There is also a VAT exclusivity rule: if the input VAT on that invoice has been credited against output VAT, the expense cannot also be exempted. MEA and PEA must report taxpayers' intended claims electronically to the Revenue Department's IT unit by 15 January of the following year. This notification is also retroactive to 3 March 2026.

4. The Same Consequence for Non-Compliance in All Three

Notifications 469, 470 and 471 all set out the same consequence: a taxpayer who does not meet the conditions loses the exemption, the exempted income must be added back to taxable income, and a surcharge under Section 27 of the Revenue Code applies when the return is amended.

Key Takeaways

1. No. 469: 100% exemption for corporate digital spending, capped at THB 300,000 (about RMB 66,000) per accounting period; payment window to 31 December 2027; retroactive to 24 June 2025.

2. No. 471: 50% exemption for energy-saving equipment with no cap; equipment must carry a DEDE- or EGAT-certified 5-star label; transactions between 3 March 2026 and 31 December 2028.

3. No. 470: rooftop solar, individuals only, capped at THB 200,000 (about RMB 44,000); residential tariff and no more than 10 kW.

4. All three hinge on the document chain: an electronic tax invoice, a seller on the designated list and specific wording on the invoice. Missing any one forfeits the full exemption.

5. All three are retroactive (No. 469 to 24 June 2025; Nos. 470 and 471 to 3 March 2026), so qualifying spending already incurred can be claimed.

Z&X Tip

The difficulty in these three notifications is not the rate but the document chain: No. 469 requires the supplier to be on the DEPA list before the company buys; No. 471 requires the invoice to state "5-star label"; No. 470 requires three documents in the same person's name. We recommend checking supplier eligibility and invoice type before signing, rather than trying to fix it at filing time. The monthly bookkeeping and tax filing process of Z&X Accounting & Tax Outsourcing includes an invoice compliance review; where structure or retroactive claims are involved, a Tax Health Check can cover them together. Application to a specific case must be assessed individually and is subject to the determination of the competent authority.

Sources

• ประกาศอธิบดีกรมสรรพากร เกี่ยวกับภาษีเงินได้ (ฉบับที่ ๔๖๙) | Revenue Department, Thailand | signed 2026-09-30 | https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dg469A.pdf

• ประกาศอธิบดีกรมสรรพากร เกี่ยวกับภาษีเงินได้ (ฉบับที่ ๔๗๐) | Revenue Department, Thailand | signed 2026-09-30 | https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dg470A.pdf

• ประกาศอธิบดีกรมสรรพากร เกี่ยวกับภาษีเงินได้ (ฉบับที่ ๔๗๑) | Revenue Department, Thailand | signed 2026-09-30 | https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dg471A.pdf

• กฎหมายออกใหม่ (new legislation list) | Revenue Department, Thailand | posted 2026-10-02 | https://www.rd.go.th/21221.html