Installation of Solar Rooftop System: Clean Energy with Tax Deduction up to 200,000 Baht. 

The government is advancing its policy to promote clean energy use in households through the “Personal Income Tax Deduction” measure for the installation of solar rooftop systems. Eligible individuals can claim a tax deduction of up to 200,000 baht per person, subject to specified conditions. The Cabinet has approved the Ministry of Energy’s proposal which consists of two main approaches

1. Promote investment and replacement of machinery, high-efficiency equipment, and energy-saving materials through tax measures.
2. Encourage the installation of Solar Rooftop systems in residential homes, allowing for a tax deduction of up to 200,000 baht. This marks a significant step in bringing clean energy into the household sector in a tangible way. 

Objective of the Measure 

• To encourage the public to install solar rooftop systems (solar power generation) to reduce electricity costs and promote clean energy use in households nationwide. 
• Eligibility is limited to residential electricity consumers (Type 1) who declare personal income under section 40 (1) – (8) of the Revenue Code 

Requirements and Conditions

1. Eligible individuals may claim a personal income tax deduction for the actual installation costs, including VAT, up to a maximum of 200,000 baht.
2. Only applicable to residential electricity users (Type 1) who file personal income tax under Section 40 (1) – (8), excluding ordinary partnerships or non-juristic entities.
3. The solar system owner’s name must be identical to the name on the electricity meter used in the tax deduction claim. 
4. Tax deduction is limited to one solar system and one electricity meter per individual. 
5. The Solar Rooftop system installed must be an on-grid system with a maximum generating capacity of 10 kilowatts peak (kWp) per household.
6. A full e-Tax invoice is required for both equipment purchase and installation labor.
7. Formal approval for connecting the solar system to the electricity grid must be secured from the relevant authorities.

The tax benefit must be initiated by December 31, 2028 

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