Investment Growth Opportunity with Tax Saving Benefits
Introducing Aberdeen Investments tax saving funds with available Thai ESGX and RMF that will give you an access to a variety of investment opportunities and help Thai investors reach their desired investment goals.
Thai ESGX
- Investment TargetMid-term target (5 years)
- Investment PolicyAt least 80% in Thai ESG assets in average, in any accounting period, with a minimum of 65% investments in Thai ESG stocks in average, in any accounting period.
- Holding PeriodAt least 5 years from the date of investment
- Investment ConditionContinuous investment is not required. For investments transferred from LTF and new investments in 2025, the investment period will be open during 2 May – 30 June 2025
- Tax Deduction ConditionAmount 1 – New investments in 2025, limit up to 30% of assessable income and not exceeding 300,000 THB***
Amount 2 - Investments transferred from LTF, limit up to 500,000 THB, divided into tax deduction rights in 2025 up to 300,000 THB. The remaining amount will be equally deducted between 2026-2029. (no 30% of assessable income condition) - Minimum Investment AmountNo minimum investment required
- Effective PeriodFor investment funds transferred from LTF, the tax deduction can be claimed between 2025 and 2029.
Retirement Mutual Fund (RMF)
- Investment TargetRetirement target (>10 years)
- Investment PolicyAll types of securities
- Holding PeriodMust invest for no less than 5 years and hold until the age of 55 years
- Investment ConditionMust invest every year or every other year
- Tax Deduction Condition*Not exceeding 30% of assessable income and not more than 500,000 baht
- Minimum Investment AmountNo minimum investment required
- Effective PeriodNot specified
Super Savings Fund (SSF)
- Investment TargetLong-term target (10 years)
- Investment PolicyAll types of securities
- Holding Period10 years from the date of investment
- Investment ConditionNo requirement for continuous investment every year
- Tax Deduction Condition*Not exceeding 30% of assessable income and not more than 200,000 baht
- Minimum Investment AmountNo minimum investment required
- Effective Period2020 - 2024
Thai ESG
- Investment TargetMid-term target (5 years)
- Investment PolicyAt least 80% in Thai ESG assets in average, in any accounting period.
- Holding Period5 years from the date of investment
- Investment ConditionNo requirement for continuous investment every year
- Tax Deduction ConditionNot exceeding 30% of assessable income and not more than 300,000 baht
- Minimum Investment AmountNo minimum investment required
- Effective Period2023 – 2026** (reevaluate after the measure ends)
*When combined with other tax-privileged retirement funds, such as the Provident Fund (PVD), the Government Pension Fund (GPF), the Private Teacher Aid Fund Contribution, and the National Savings Fund (NSF), the total should not exceed 500,000 Baht.
**For investments made from January 1, 2027, tax deductions will be granted according to the previous criteria. made from January 1, 2570, tax deductions will be granted according to the previous criteria.
***For new investment amounts from 2026 onwards in the Thai ESGX fund, the same investment limit as Thai ESG will be applied.
Source: The Securities and Exchange Commission, Thailand | No. 156 / 2567, abrdn, March 2025
Important information.
Funds in focus
abrdn Global Dynamic Dividend Fund (ABGDD)
Harvest recurring income with capital growth opportunities
abrdn Small-Mid Cap Fund (ABSM)
Thai Small-Mid Cap, invest today and grow with Thailand's potential leaders
abrdn Global Innovation Equity Fund (ABINNO)
A differentiated approach on innovation to create a better future