Thailand ESG Fund (Thai ESG)

Invest in Thailand’s sustainability efforts by investing in Thai ESG fund and receive tax benefits in accordance with conditions of the Revenue Department.

Bualuang Mixed Thailand ESG Fund

Invest in 10 Thai ESG stocks, selected by the Fund Manager

Bualuang Equity Thailand ESG Fund

Invests in ESG outstanding equities listed on the Stock Exchange of Thailand (SET) and/or Market for Alternative Investment (mai)

Bualuang Sovereign Instruments Thailand ESG Fund

The Fund focuses on investing in Thai sovereign instruments which are green bonds, sustainability bonds or sustainability-linked bonds

Bualuang Top-Ten Thailand ESG Fund

Invest in 10 Thai ESG stocks, selected by the Fund Manager

Additional Information for Thai ESG

Tax benefits of Thai ESG Fund
For investments in Thai ESG Funds made between January 1, 2024 – December 31, 2026, investors are eligible for a tax deduction of up to 30% of the individual’s assessable income for purchases of investment units of up to a maximum of 300,000 baht / year.

For investments outside the aforementioned period investors are eligible for a tax deduction of up to 30% of the individual’s assessable income for purchases of investment units of up to a maximum of 100,000 baht / year.

Investments in Thai ESG funds are not combined with the total of tax deductible investment of up to 500,000 baht allowable from investments in Retirement Mutual Fund (RMF), Super Savings Fund (SSF), provident funds, government pension funds, private teacher aid fund contributions, national savings fund and annuity insurance premiums.
Conditions of Thai ESG Fund
  • Investments in Thai ESG funds between January 1, 2024 – December 31, 2026, must be held for at least 5 consecutive years from the first investment date to the anniversary date, except in the event of disability or death of the investor.
  • Investments in Thai ESG funds before January 1, 2024, must be held for at least 8 consecutive years from the first investment date to the anniversary date, except in the event of disability or death of the investor.
  • Tax deductions can only be claimed in the year an investor invests in the fund.
  • Continual annual investments are not required.
Breaching investment conditions of Thai ESG Fund

In the case that the investment exceeds tax privileges.

  • Investments that exceed tax privileges are not eligible for tax deductions.
  • Capital gains incurred from redemption of the investment which exceed tax privileges must be incorporated into other income as taxable income.

In the case that the tax privilege was acquired, and the investor breached conditions.
  1. Investors must pay the income tax for the tax year during which the investment was deducted from income tax for exemption.
  2. If there are capital gains incurred from redemption, investors are required to:
    • Pay withholding taxes according to the Revenue Code Section 40 calculated according to their tax rates.
    • Incorporate the capital gains incurred from redemption as a taxable income.
  3. Investors must pay a surcharge to the Revenue Department at a monthly rate of 1.5% on the exempted tax amount but not more than tax payable amount. The period designated to pay the surcharge will be after the last day of tax filing, or the remittance period of the year the investor applied for tax exemption until the date of payment or remittance of additional taxes. It is suggested that the investor should pay as soon as possible.

 

Breaches of investment conditions 1 to 3 are not applicable in the event of death or disability of the investor, in accordance with the conditions of the Revenue Department.


In this regard, investors must comply with the regulations stated in the Thai ESG handbook.

Thai ESG Handbook (Available in Thai only)
Notes
  • Investments are not deposits and carry the risk that investors may not receive their money back in full when the investment is redeemed (the principal is not guaranteed)
  • Investors are strongly advised to study the product characteristics including the prospectus, fund policy, return conditions, risks, fund performance, tax benefits and consequence when violating the investment condition in the RMF/Thai ESG handbook or asking for additional information and advice before deciding to invest
  • The off-shore investment funds have no currency risk-protection policy for most, if not all, of their value. The currency risk policy is at the discretion of the Management Company. Investors may experience currency losses or profits, or receive a return less than their initial investment

For more information, or to request a prospectus, please contact

For more information, or to request a prospectus, please contact Bangkok Bank at 1333
BBL Asset Management, call (66) 0 2674 6488 and press 8 or visit www.bblam.co.th

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