Main points of the excise tax construction for all new automobile sorts and prerequisites – Thaiautonews.internet

Abstract of the brand new automobile excise tax construction (beginning 1 Jan. 2026). Choice of detailed data on all automobile sorts and prerequisites. specified standards Data from the Excise Division and the Administrative center of Commercial Economics

🟠 1. Tips for restructuring

The brand new tax calculation won’t simply be in line with engine dimension as sooner than. However imagine:

1.1 Kinds of automobiles/bikes via platform and generation (ICE, HEV, PHEV, BEV)

1.2 CO2 emission fee (g/km)

1.3 Protection requirements (UN R94, UN R95, UN R13h)

1.4 Use of regionally produced portions (Native Content material)

1.5 Set up of complicated motive force help methods (ADAS)

🟠 2. Combustion engine passenger automobiles (ICE)

(Should move R13h+ABS/ESC standards and feature ADAS 2 out of 6 methods)

The tax charges are divided in line with the volume of CO2 and the 12 months as follows:

2.1 CO2 emissions ≤ 100 g/km:

Yr 2026-70 = 13%

Yr 2028-72 = 14%

Yr 2030 = 15%

2.2 CO2 emissions 101-120 g/km:

– Yr 2026-70 = 22%

– Yr 2028-72 = 24%

– Yr 2030 = 26%

2.3 CO2 emissions 121-150 g/km:

– Yr 2026-70 = 24%

– Yr 2028-72 = 27%

– Yr 2030 = 29%

2.4 CO2 emissions 151-200 g/km:

– Yr 2026-70 = 29%

– Yr 2028-72 = 31%

– Yr 2030 = 33%

2.5 CO2 emissions > 200 g/km:

– Yr 2026-70 = 36%

– Yr 2028-72 = 34%

– Yr 2030 = 38%

2.6 In case of engine > 3,000 CC: consistent fee 50%

2.7 Within the match that the factors don’t seem to be met:

– CO2 ≤ 150: 35%

– CO2 > 150: 40%

🟢3. Hybrid automobiles (HEV)

Prerequisites: Should be an operator in/out of doors FZ, have 2 of 6 ADAS and use Thai batteries)

3.1 CO2 emissions < 100 g/km:

– Yr 2026-70 = 6%

– Yr 2028-72= 8%

– Yr 2030 = 10%

3.2 CO2 emissions 101-120 g/km:

-Yr 2026-70 = 9%

-Yr 2028-72 = 11%

-Yr 2030 = 13%

3.3 CO2 emissions 121-150 g/km:

– Yr 2026-70 = 14%

– Yr 2028-72 = 16%

– Yr 2030 = 18%

3.4 CO2 emissions 151-200 g/km:

Yr 2026-70 = 19%

Yr 2028-72 = 21%

Yr 2030 = 23%

3.5 CO2 emissions > 200 g/km:

– Yr 2026-70 = 26%

– Yr 2028-72 = 24%

– Yr 2030 = 28%

3.6 Engine > 3,000 CC = 40%

🟩 When you sign up for the BOI’s HEV challenge and make investments extra in line with stipulations Obtain an ongoing fee

From 2026-2032 : One fee is

– CO2 emissions < 100g/km: 6%

– CO2 emissions 101-120g/km: 9%

Prerequisites for funding and use of home parts (2024–2027)

1. Should have a complete funding of no longer not up to 3,000 million baht.

2. The usage of home portions

• Should use regionally produced batteries of a minimum of Pack Meeting degree.

• Should use necessary portions (Top-value e-Portions)* comparable to pressure motors and medium-sized ball bearing portions comparable to BMS in line with specified standards.

3. Manufacturing unit and manufacturing capability

• There should be a manufacturing facility that performs a very powerful function in manufacturing and will care for the manufacturing capability of equipment.

• There should be a manufacturing facility that assembles combustion engines or necessary portions within the nation, a minimum of 4 out of five (4C)** pieces, or the share of the use of home portions isn’t not up to 40% in line with the calculation way of the Customs Division. and prerequisites of the Ministry of Business

• A analysis and construction heart (R&D) should be established or the share of staff should be no longer not up to 0.75 % of the full staff within the place of job (seek advice from EV Board, November 25, 2025).

4. When it comes to car protection, a minimum of 4 ADAS methods should be put in from 6 methods in line with the desired listing.

notice *

Top price portions come with motors, inverters, and tool reducers. Medium price portions come with:

(1) BMS

(2) DCU

(3) Air con compressor for BEV

(4) DC/DC Converter

(5) Electric Circuit Breaker

(6) Top Voltage Harness Battery

(7) Cooling Machine

(8) Regenerative Braking Machine

notice **

(1) Cylinder Head

(2) Cylinder Block

(3) Crankshaft

(4) Camshaft

(5) Connecting Rod

🟣4. Plug-in hybrid passenger automobile (PHEV)

(Prerequisites observe. Should have ADAS 2 in 6 and use Thai batteries)

4.1 Electrical operating (E Vary)

≥ 80 km = 5%

< 80 km = 10%

4.2 No longer assembly the stipulations or others

– Yr 2026-72 = 15%

– Yr 2030 = 20%

4.3 Engine > 3,000 CC = 30%

(Be aware: The situation restricting the 45 liter gas tank has been canceled)

🔵 5. Electrical automobiles (BEV)

(There are stipulations: should have ADAS 3 out of 6 and use Thai batteries

and necessary portions)

3.1 Prerequisites met. Tax fee: 2%.

3.2 In instances that don’t meet the factors or different issues comparable to imports, the tax fee is 10%.

🟤 6. Pickup truck (Pickup)

Used from 2026-2035

Standards

1. Should be an business entrepreneur in/out of doors the FZ.

2. Decide the car dimension and cargo weight.

3. ADAS 1 in 6

4. Should use regionally produced/assembled batteries in 2026–2034 and should use regionally produced batteries in 2035 onwards.

(ADAS will come into power in 2028 and should have Thai batteries for electrical fashions)

6.1 Pickup truck No Cab (≤ 3,250 cc):

– CO2 emissions ≤ 185 g/km:

3% (Gas/Diesel) | 2% (B20)

– CO2 emissions 186-200 g/km:

4% (Gas/Diesel) | 3% (B20)

– CO2 emissions > 200 g/km:

5% (Gas/Diesel) | 4% (B20)

6.2 House Cab pickup truck

(≤ 3,250 cc):

– CO2 emissions ≤ 185 g/km:

4% (Gas/Diesel) | 3% (B20)

– CO2 emissions 186-200 g/km:

6% (Gas/Diesel) | 5% (B20)

– CO2 emissions > 200 g/km:

8% (Gas/Diesel) | 7% (B20)

6.3 Double Cab Pickup

(≤ 3,250 cc):

– CO2 emissions ≤ 185 g/km:

8% (Gas/Diesel) | 6% (B20)

– CO2 emissions 186-200 g/km:

10% (Gas/Diesel) | 9% (B20)

– CO2 emissions > 200 g/km:

13 % (Gas/Diesel) | 12% (B20)

6.4 Double Cab PHEV pickup

+ Standards = 5%

6.5 Pickup truck BEV + standards = 2%

Pickup BEV as opposed to the usual = 10%

• In case of engine > 3,250 cc: 50%

⚫️ 7. Elementary multi-purpose passenger car, pickup truck (PPV)

Standards

1. Should be an business entrepreneur in/out of doors the FZ.

2. Has 2 out of 6 ADAS

3. Position it at the pickup truck chassis.

7.1 PPV engine ≤ 3,250 cc:

– CO2 emissions ≤ 185:

18% (Gas/Diesel) | 16% (B20)

– CO2 emissions 186-200:

20% (Gas/Diesel) | 18% (B20)

– CO2 emissions > 200: g/km:

25% (Gas/Diesel) | 13% (B20)

7.2 PPV (PHEV) + Tips = 10%

7.3 Engine > 3,250 cc: 50%

🟩 8. Gentle hybrid MHEV is a hybrid machine that makes use of a small electrical motor to do the task. Is helping make stronger the engine. Can’t be powered via electrical energy by myself

8.1 If the stipulations are met Obtain steady charges from 2026-2032:

– CO2 emissions < 100g/km: 10%

– CO2 emissions 101-120g/km: 12%

The stipulations are

1) Funding all over the 12 months / Minimal funding

– Yr 2024–2027

No longer not up to 1,000 million baht

– Yr 2024–2028

No longer not up to 5,000 million baht

2) The usage of home portions

– The producer should whole all stipulations as follows.

– Should use home engine manufacturing portions for no less than 4 out of five pieces.

– Should use regionally produced batteries. No longer not up to Pack Meeting degree

– Should use necessary portions together with:

• Traction Motor

• or portions that serve to give a boost to driver

which should be produced via a producer in Thailand

3) Protection

• Should set up a minimum of 4 ADAS methods out of 6 as laid out in the Excise Division.

Be aware: Engine portions 5 pieces

1. Cylinder Head

2. Cylinder Block

3. Crankshaft

4. Camshaft

5. Connecting Rod

The foundations don’t meet the factors and prerequisites.

Should pay in line with CO2 emissions as follows:

8.2 CO2 emissions < 100 g/km:

– Yr 2026-70 = 13%

– Yr 2028-72= 14%

– Yr 2030 = 15%

8.3 CO2 emissions 101-120 g/km:

Yr 2026-70 = 22%

Yr 2028-72 = 24%

Yr 2030 = 26%

🟡 9. Motorbike (Motorbike)

UN75 or TISI standards.

9.1 Combustion bikes (ICE):

– CO2 emissions ≤ 50 g/km:

Yr 69-72 (3%) | Yr 73 (5%)

– CO2 emissions 51-90 g/km:

Yr 69-72 (6%) | Yr 73 (10%)

– CO2 emissions 91-130 g/km:

Yr 69-72 (10%) | Yr 73 (15%)

– CO2 emissions >130 g/km:

Yr 69-72 (20%) | Yr 73 (25%)

– Rather than the above, does no longer meet the factors.

Yr 69-72 (25%) | Yr 73 (30%)

9.2 Electrical bikes (BEV):

Voltage ≥ 48V = 1%

Voltage < 48V = 0%

🛡️ 10. 6 ADAS methods specified

AEB: Complex Emergency Braking

FCW: Ahead Collision Caution

LKAS: Conserving inside the visitors lane

LDW: Lane departure caution

BSD: Blind Spot Detection

ACC: computerized cruise regulate

📎 Excise Division and Administrative center of Commercial Economics