Thailand introduce new CO2-based auto tax construction

Thailand has begun implementation of its new excise tax construction for every type of cars offered within the Kingdom ranging from 2026.

In step with the Excise Division and the Place of work of Business Economics (OIE), new automobile (cars and bikes) taxation is in line with more than one components, somewhat on simply engine measurement, output or emissions.

They come with automobile sort (ICE, HEV, PHEV and BEV), carbon dioxide emission (g/km), protection requirements (UN R94, UN R95, UN R13h), native content material share and ADAS (Complex Motive force Help Programs).

As well as, participation in Board of Funding (BOI) tasks for native manufacturing can even earn particular incentives for automakers within the type of decrease excise tax for its merchandise.

There following are main points of the restructured automotive and motorbike excise tax laws and rules in Thailand, which has taken impact since Jan 1 this 12 months..

🟠1. Restructuring Pointers

The brand new tax calculation will now not be founded only on engine measurement. As an alternative, it’ll believe:

1.1 Car Sort/Platform & Era: (ICE, HEV, PHEV, BEV).

1.2 CO2 Emission: (g/km).

1.3 Protection Requirements: (UN R94, UN R95, UN R13h).

1.4 Native Content material: Use of regionally produced portions.

1.5 Complex Motive force Help Programs (ADAS).

🟠 2. Interior Combustion Engine Passenger Automobiles (ICE)

(Will have to move UN R13h + ABS/ESC standards and possess no less than 2 out of 6 ADAS methods)

Tax charges are divided through CO2 emissions and 12 months classes as follows:

2.1 CO2 ≤ 100 g/km:

Yr 2026-27 = 13%

Yr 2028-29 = 14%

Yr 2030 = 15%

2.2 CO2 101-120 g/km:

Yr 2026-27 = 22%

Yr 2028-29 = 24%

Yr 2030 = 26%

2.3 CO2 121-150 g/km:

Yr 2026-27 = 24%

Yr 2028-29 = 27%

Yr 2030 = 29%

2.4 CO2 151-200 g/km:

Yr 2026-27 = 29%

Yr 2028-29 = 31%

Yr 2030 = 33%

2.5 CO2 > 200 g/km:

Yr 2026-27 = 36%

Yr 2028-29 = 34%

Yr 2030 = 38%

2.6 Engine > 3,000 CC: Mounted fee 50%

2.7 Non-Compliant (Does no longer meet standards):

CO2 ≤ 150: 35%

CO2 > 150: 40%

🟢 3. Hybrid Electrical Automobiles (HEV)

(Stipulations: Producer in/out of Unfastened Zone (FZ), will have to have 2 of 6 ADAS, and use Thai-made batteries)

3.1 CO2 < 100 g/km:

Yr 2026-27 = 6%

Yr 2028-29 = 8%

Yr 2030 = 10%

3.2 CO2 101-120 g/km:

Yr 2026-27 = 9%

Yr 2028-29 = 11%

Yr 2030 = 13%

3.3 CO2 121-150 g/km:

Yr 2026-27 = 14%

Yr 2028-29 = 16%

Yr 2030 = 18%

3.4 CO2 151-200 g/km:

Yr 2026-27 = 19%

Yr 2028-29 = 21%

Yr 2030 = 23%

3.5 CO2 > 200 g/km:

Yr 2026-27 = 26%

Yr 2028-29 = 24%

Yr 2030 = 28%

3.6 Engine > 3,000 CC: 40%

🟩 BOI Undertaking Incentive

If taking part within the BOI HEV mission with further funding assembly stipulations, obtain a continual fastened fee from 2026–2032:

CO2 < 100g/km: 6%

CO2 101-120g/km: 9%

Funding & Native Content material Stipulations (2024–2027):

1. Overall Funding: No longer not up to Bt3 billion.

2. Native Content material:

– Will have to use batteries produced regionally (no less than Pack Meeting stage).

– Will have to use Prime-value e-Portions* (eg Traction Motor) and medium portions (eg BMS) as specified.

3. Manufacturing unit & Capability:

Manufacturing unit will have to play an important function in manufacturing and deal with gadget capability.

– Will have to have a manufacturing unit assembling ICE engines or key portions regionally (no less than 4 out of 5 4C** pieces) OR have native content material percentage ≥ 40% (in keeping with Customs/Ministry of Trade calculation).

– Will have to determine an R&D heart OR have R&D workforce ≥ 0.75% of overall workplace workforce (Ref: EV Board, Nov 25, 2025).

4. Protection: Will have to set up no less than 4 out of 6 ADAS methods.

*Prime Worth Portions come with: Motor, Inverter and Aid Equipment whilst Medium Worth Portions come with:

(1) BMS

(2) DCU

(3) AC Compressor for BEV

(4) DC/DC Converter

(5) Electric Circuit Breaker

(6) Prime Voltage Harness Battery

(7) Cooling Gadget

(8) Regenerative Braking Gadget.

**4C pieces

(1) Cylinder Head

(2) Cylinder Block

(3) Crankshaft

(4) Camshaft

(5) Connecting Rod

🟣 4. Plug-in Hybrid Electrical Automobiles (PHEV)

(Stipulations: Will have to have 2 of 6 ADAS and use Thai-made batteries)

4.1 Electrical Vary (E-Vary):

≥ 80 km = 5%

< 80 km = 10%

4.2 Non-compliant or others:

Yr 2026-29 = 15%

Yr 2030 = 20%

4.3 Engine > 3,000 CC = 30%

Word: The situation proscribing gas tanks to 45 liters has been cancelled.

🔵 5. Battery Electrical Automobiles (BEV)

(Stipulations: Will have to have 3 of 6 ADAS, use Thai-made batteries, and key portions)

5.1 Certified beneath stipulations: Tax fee 2%

5.2 Non-qualified or others (eg, Imports): Tax fee 10%

🟤 6. Pickup Vehicles

(Implemented from 2026–2035)

Standards:

1. Will have to be an business operator (in/out of FZ).

2. Car measurement and payload outlined.

3. ADAS: 1 out of 6 methods (Enforced beginning 2028).

4. Will have to use regionally produced/assembled batteries in 2026–2034, and regionally produced batteries from 2035 onwards (Thai battery required for electrical fashions).

6.1 No Cab Pickup (≤ 3,250 cc):

CO2 ≤ 185 g/km: 3% (Fuel/Diesel) = 2% (B20)

CO2 186-200 g/km: 4% (Fuel/Diesel) = 3% (B20)

CO2 > 200 g/km: 5% (Fuel/Diesel) = 4% (B20)

6.2 Area Cab Pickup (≤ 3,250 cc):

CO2 ≤ 185 g/km: 4% (Fuel/Diesel) = 3% (B20)

CO2 186-200 g/km: 6% (Fuel/Diesel) = 5% (B20)

CO2 > 200 g/km: 8% (Fuel/Diesel) = 7% (B20)

6.3 Double Cab Pickup (≤ 3,250 cc):

CO2 ≤ 185 g/km: 8% (Fuel/Diesel) = 6% (B20)

CO2 186-200 g/km: 10% (Fuel/Diesel) = 9% (B20)

CO2 > 200 g/km: 13% (Fuel/Diesel) = 12% (B20)

6.4 Double Cab PHEV

Certified = 5%

6.5 BEV Pickup:

Certified = 2%

Non-qualified = 10%

Word: Engine > 3,250 cc = 50%

⚫️ 7. Passenger Pickup Automobiles (PPV / SUV in line with Pickup)

Standards:

1. Business operator (in/out of FZ).

2.ADAS: 2 out of 6 methods.

3. Constructed on a pickup chassis.

7.1 PPV Engine ≤ 3,250 cc:

CO2 ≤ 185 = 18% (Fuel/Diesel)/16% (B20)

CO2 186-200 = 20% (Fuel/Diesel)/18% (B20)

CO2 > 200 = 25% (Fuel/Diesel) = 23% (B20)

7.2 PPV (PHEV) Certified =10%

7.3 Engine > 3,250 cc = 50%

🟩 8. Delicate Hybrid Electrical Automobiles (MHEV)

Definition: A hybrid gadget the usage of a small electrical motor to help the engine however can not power on electrical energy on my own.

8.1 If stipulations are met, obtain steady charges (2026-2032):

CO2 < 100g/km = 10%

CO2 101-120g/km = 12%

Stipulations:

1. Funding:

2024–2027: No longer not up to Bt1,000 billion

2024–2028: No longer not up to Bt5 billion

2. Native Content material

Will have to satisfy all:

– Use no less than 4 out of five engine portions produced regionally.

– Use regionally produced batteries (no less than Pack Meeting).

– Use key portions: Traction Motor OR portions helping propulsion produced through a producer in Thailand.

3. Protection: Set up ADAS ≥ 4 out of 6 methods laid out in Excise Dept.

(Word: The 5 Engine Portions are Cylinder Head, Cylinder Block, Crankshaft, Camshaft, Connecting Rod)

If stipulations are NOT met (Taxed in line with CO2):

8.2 CO2 < 100 g/km:

Yr 2026-27 = 13%

Yr 2028-29 = 14%

Yr 2030 = 15%

8.3 CO2 101-120 g/km:

Yr 2026-27 = 22%

Yr 2028-29 = 24%

Yr 2030 = 26%

🟡 9. Bikes

(Standards: UN75 or TISI)

9.1 ICE Bikes:

CO2 ≤ 50 g/km: Yr ’26-’29 (3%) | Yr ’30 (5%)

CO2 51-90 g/km: Yr ’26-’29 (6%) | Yr ’30 (10%)

CO2 91-130 g/km: Yr ’26-’29 (10%) | Yr ’30 (15%)

CO2 > 130 g/km: Yr ’26-’29 (20%) | Yr ’30 (25%)

Non-compliant: Yr ’26-’29 (25%) | Yr ’30 (30%)

9.2 Electrical Bikes (BEV):

* Voltage ≥ 48V = 1%

* Voltage < 48V = 0%

🛡️ 10. Six ADAS Programs

1. AEB: Complex Emergency Braking

2. FCW: Ahead Collision Caution

3. LKAS: Lane Stay Lend a hand Gadget

4. LDW: Lane Departure Caution

5. BSD: Blind Spot Detection

6. ACC: Adaptive Cruise Keep watch over