Summary of 2026 Tax Deduction Conditions with 10 FAQs on ThaiESG, ThaiESGX, and RMF Funds

The final stretch of 2026 is here for working adults and investors seeking tax deduction options but still confused about the details, conditions, and limits of each fund type.

Thairath Money summarizes the 10 most common questions about ThaiESG, ThaiESGX, and RMF funds to help plan your finances efficiently, based on answers from Innovest X Securities Company Limited (INVX).

1. How do ThaiESG, ThaiESGX, and RMF differ?

• ThaiESG: A fund focusing on investment in Thai assets notable for sustainability (ESG).
• ThaiESGX: A sustainable fund group that adds investment conditions in Thai sustainable stocks according to specified proportions.
• RMF: A long-term retirement savings fund offering diverse asset policies, including Thai stocks, foreign stocks, gold, and bonds.

2. What is the maximum tax deduction for these three funds in 2026?

• ThaiESG + ThaiESGX (new purchases): Combined deduction up to 30% of assessable income, capped at 300,000 baht.
• RMF: Up to 30% of assessable income, and when combined with other retirement savings (e.g., provident funds, Government Pension Fund, pension insurance), must not exceed 500,000 baht.

3. If I have fully utilized the ThaiESG deduction, can I still buy more RMF?

Yes, because the deduction limits are separate. If income meets the criteria and you have sufficient savings, you can fully use both deduction groups to maximize tax savings.

4. If I invest 100,000 baht in tax-deductible funds, will I get a 100,000 baht tax refund?

No, you will not get the full amount back. The investment amount is deducted from "net income" to calculate tax. For example, if your tax rate is 10%, investing 100,000 baht saves you 10,000 baht in tax (the savings vary depending on tax bracket and other deductions).

5. How many years must I hold the fund to sell without breaching conditions?

• ThaiESG / ThaiESGX (new money in 2026): Must be held for at least 5 years, counted day by day from the purchase date.
• RMF: Must be held for at least 5 years (counted from the first purchase) and can only be sold after reaching full age 55.

6. Is it necessary to purchase continuously every year?

• ThaiESG / ThaiESGX: Not required; you can buy in years you want to claim deductions and skip years without penalty.
• RMF: Must purchase continuously every year (or allow a maximum break of 1 consecutive year), with no minimum purchase amount.

7. Can ThaiESGX still be purchased for tax deduction in 2026?

Yes, but new investments in 2026 must share the deduction limit with ThaiESG (maximum 300,000 baht) without a separate special allowance like in 2025.

8. If I switched LTF to ThaiESGX in 2025, can I still use it for deduction this year?

Yes, if the transaction met conditions in 2025 and you have remaining deduction limits, you can gradually use the deduction rights in 2026–2029 evenly, up to 50,000 baht per year.

9. What happens if I sell the fund before the holding period ends?

This breaches tax conditions, requiring repayment of previously exempted tax retroactively, possibly with interest/penalties per Revenue Department rules, plus capital gains tax from the sale profit.

10. Which fund is best to invest in?

• Choose ThaiESG / ThaiESGX if you want to invest in Thai sustainable stocks/bonds with a medium-term horizon (5 years).
• Choose RMF if your goal is long-term retirement savings and you want to diversify risk with foreign assets.

However, maximizing tax deductions is not just about "fully using the allowance" but selecting funds that suit your risk tolerance, liquidity needs, and financial goals. Before deciding late in the year, check your tax bracket, remaining deduction limits, and carefully study fund policies.

Source: Innovest X, Revenue Department.

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