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Benefit Eligible for tax benefits Eligible for tax benefits
Suitable for
  • Investors who want retirement saving
  • Investors who have no fringe benefit for retirement saving
  • Investors who can accept risks incurred from equity capital market investment
  • Investors who wants some liquidity
Fund Type
  • Money Market Fund, Government Bond Fund
  • Fixed Income Fund, Mixed Fund
  • Equity Fund or Foreign Investment Fund
  • Fund investing in equities for not less than 65%
  • Mixed fund with equity to fixed income securities of 70:30
  • 100% Equity fund subject to investment conditions
  • Dividend or non-dividend fund
Investment Conditions
  • Consecutive yearly investments
  • No suspension of investment for more than 1 year consecutively
  • Minimum investment of 3% of annual income or Baht 5,000 (whichever is lower) and
  • Maximum investment of 15% of annual income, and not exceeding Baht 500,000 each year counting in aggregate of providend fund or government pension fund amount
  • Required to hold the investment units till the age of 55 with not less than 5 years of investments
  • No requirement to invest every year
  • Maximum investment of 15% of annual income and not exceeding Baht 500,000 each year
  • Required to hold investment units for not less than 5 calendar years
  • Required to make LTF investments within year 2016 to be eligible for tax benefit
Illegitimate conditions
  • Suspend the investment for more than 1 year consecutively or
  • Breach the minimum investment amount or
  • Redeem the investment units before the age of 55
Exception : Not deemed as illegitimate condition in case of death or disability of an investor
  • Redeem the investment units before the fifth calendar year
Exception : Not deemed as illegitimate condition in case of death or disability of an investor
Action upon illegitimate conditions
  1. Failing to make investments of 5 years and breach the conditions
    1.1 Return the entired tax benefits having received
    1.2 Incorporate the capital gain incurred from unit redemption as a taxable income
  2. Having made investments of or more than 5 years and breach the conditions
    2.1 Return the tax benefits having received for the past 5 years
  1. Return the entired amount of relevant tax allowance and exemption
  2. Incorporate the capital gain incurred from redemption as a taxable income
Legitimate redemption
  • Redeem the investment units and eligible for tax benefit when holding the units till the age of 55 and having investing for not less than 5 years from the first date of unit purchase. Return the tax benefit if failing to satisfy the 5 year condition although having met the age of 55 condition.
Exception : If investing before 1 March 2008 and having invested for 5 years before 1 March 2008, the redemption can be legitimately made without having to return tax benefits.
  • Redeem the investment units and eligible for tax benefit when holding the units for not less than 5 calendar years
Tax Benefits
  • Entitled to tax saving of 10% - 37% subject to each person's tax bracket
  • Not required to declare the capital gain from unit redemption not breaching the conditions as a taxable income
  • For unit redemption breaching the conditions for tax benefit, i.e. redemtion made before completing 5 year condition at the age of 56 with a capital gain incurred, required to declare the capital gain as a taxable income
  • Entitled to tax saving of 10% - 37% subject to each person's tax bracket
  • Not required to declare the capital gain from unit redemption not breaching the conditions as a taxable income
  • Required to declare the capital gain as a taxable income if unit redemption breaching the conditions for tax benefits and incurring the capital gain
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