Tax-deductible funds have different purchase periods, holding conditions, and purposes. Owning a fund does not automatically mean every annual purchase qualifies for a tax benefit. This summary reflects the official documents reviewed on 17 October 2026. Check the Revenue Department’s guidance for the tax year that applies before filing.
Compare the main tax conditions
| Fund | Eligible purchase period | Holding requirement | What to check |
|---|---|---|---|
| RMF | Purchases that meet the rules for the relevant tax year. | Generally, invest at least once per year and do not skip more than one consecutive year; hold for at least five years from the first purchase and redeem at age 55 or older, subject to legal exceptions. | Eligible purchases are generally limited to 30% of assessable income and THB 500,000, combined with certain other retirement savings under the rules. |
| SSF | The cited tax announcement covers eligible purchases from 1 January 2020 to 31 December 2024. | Units purchased under that announcement must generally be held for at least ten years from the purchase date. | New purchases in tax year 2026 are outside the purchase period in the SSF announcement cited here. Do not assume they receive the same deduction. |
| Thai ESG | The SEC describes the eligible period as purchases from 1 January 2024 to 31 December 2026. | Hold the units for at least five years from the purchase date. | The cited limit is up to 30% of assessable income, capped at THB 300,000 per person per year. Check the purchase date and applicable rules. |
These figures describe tax rules; they do not show that a fund is suitable for every investor or guarantee a return or principal.
Check the official documents
- Revenue Department: RMF rules (Notification No. 401)
- Revenue Department: SSF rules (Notification No. 369)
- SEC: Thai ESG tax measures and eligible purchase period
- Revenue Department: tax forms and documents for 2025–2026
Before buying or claiming a benefit
- Confirm the tax year and whether the purchase date falls within an eligible period.
- Check the purchase amount and any retirement-savings limits that must be combined.
- Read the fund’s prospectus and fact sheet, including its investment policy, risks, fees, and liquidity.
- Keep purchase evidence and confirm that the fund manager reports the tax information as required.
- Before selling, review the holding period and tax consequences of a breach.
This is a general summary, not individual tax advice. For purchases across multiple years, transfers between funds, or combined deductions, confirm the certificate and applicable law with the Revenue Department or a tax professional.
Related guides
- Review your provident-fund options
- Plan around current-year tax information
- Check life-insurance tax deductions
The linked video is about general retirement finances, not RMF, SSF, Thai ESG, or tax rules. The fund and tax information here is drawn from the Revenue Department and SEC documents listed above.