Thailand Proposes Higher Excise Tax on Imported EVs泰國擬提高進口電動車消費稅
The Finance Ministry has proposed the plans to restructure the excise tax on Electric Vehicles (“EVs”) starting in 2027. Under the proposed scheme, fully imported EVs will face an excise tax rate of at least 30%, up significantly from the current promotional rates of 2% to 10%. The proposal is expected to be submitted to the Thai Cabinet within two weeks, would target completely built-up EVs imported without locally produced components. Meanwhile, EVs assembled locally that meet high local content requirements will continue to enjoy preferential low tax rates.
泰國財政部已提出計畫，預計自 2027 年起調整電動車(“EVs”)的消費稅結構。在該擬議方案下，整車進口的電動車將面臨至少 30% 的消費稅率，相較於目前 2% 至 10% 的優惠稅率大幅調升。該提案預計將於兩週內提交泰國內閣審查，其主要針對完全未採用在地生產零組件的整車進口電動車。與此同時，在地組裝且符合高在地化比重要求的電動車，將可繼續享有優惠低稅率。
This policy shift aligns with the Thai government's long-term strategy to transform Thailand into a global hub for EV manufacturing. By raising taxes on imported vehicles, the government aims to:
此政策轉變符合泰國政府將泰國打造成全球電動車製造樞紐的長期戰略。透過提高進口車輛的稅負，政府旨在：
1. Encourage local assembly and manufacturing over pure vehicle imports.
鼓勵在地組裝與製造，而非純粹的車輛進口。
2. Strengthen local supply chains by incentivizing the use of key high-tech components produced within Thailand.
透過獎勵使用泰國境內生產的關鍵高科技零組件，以強化在地供應鏈。
3. Protect local investments made under the EV 3.0 and EV 3.5 incentive programs. Under the EV 3.5 scheme, participating manufacturers are legally required to produce two vehicles locally for every (1:2 ratio) imported in 2026, and this requirement will increase to a 1:3 ratio in 2027.
保護在 EV 3.0 及 EV 3.5 獎勵計畫下所做的在地投資。根據 EV 3.5 計畫，參與的製造商在法律上被須在 2026 年達到每進口一輛車即在在地生產兩輛車(1:2的比例) ，且此要求在 2027 年將提高至 1:3 的比例。
Companies investing in electronics, printed circuit boards (“PCBs”), auto parts, and green technology in Thailand should consider the following:
在泰國投資電子、印刷電路板(“PCBs”)、汽車零組件及綠色科技的公司，應考量以下幾點：
1. Move from Importing to Local Production: Starting 1 January 2027, companies that only import and sell products may face higher costs. Companies that export finished vehicles to Thailand should consider setting up local factories or working with local manufacturing partners.
從進口轉向在地生產：自 2027 年 1 月 1 日起，僅從事進口與銷售產品的公司可能會面臨更高的成本。將整車出口至泰國的公司，應考慮設立在地工廠或與在地的製造夥伴合作。
2. More Opportunities for Local Suppliers: Car manufacturers in Thailand will need to buy more locally made, high-tech parts to meet local content requirements. Currently, the Board of Investment (“BOI”) sets a minimum local-content requirement of 40% for Battery EVs (BEVs) and 45% for Plug-in Hybrid EVs (PHEVs). Electronics and auto-parts suppliers already operating in Thailand may significantly benefit from these new business opportunities.
在地供應商的更多機會：泰國的汽車製造商將需要採購更多在地製造的高科技零件，以滿足在地化比重的要求。目前，泰國投資促進委員會針對純電動車設定了至少 40% 的在地化比重門檻，插電式混合動力車則為 45%。 已在泰國營運的電子與汽車零組件供應商，有望從這些新商機中大幅受惠。
3. Take Advantage of BOI Incentives and Made in Thailand Certification: Companies should check whether their local operations qualify for investment incentives from Thailand’s BOI and whether their products meet the requirements for Made in Thailand certification. Having the right business structure and required certifications can help companies attract major EV manufacturers.
善用 BOI 投資優惠與泰國製造認證：公司應確認其在地營運是否符合泰國BOI的投資優惠資格，以及其產品是否符合泰國製造認證的要求。具備合適的企業架構與所需的認證，能有助於公司吸引大型EV製造商。
4. Focus on CO2 Emissions and Hybrids: The future tax structure will likely adopt a technology-neutral approach. Vehicles producing lower CO2 emissions including Plug-in Hybrids (PHEVs) and Hybrids (HEVs) could also qualify for lower tax rates, provided they utilize domestic supply chains.
聚焦於二氧化碳排放與混合動力車：未來的稅率架構預計將採用技術中立的原則。二氧化碳排放量較低的車輛，包括插電式混合動力車與油電混合動力車，只要採用國內供應鏈，亦可符合適用較低稅率的資格。
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