SSF vs RMF 2026: which tax-saving fund is better + the rules
Want to cut tax with funds but confused about SSF versus RMF? This guide compares the caps, conditions and how to choose based on your goal and age.
SSF vs RMF at a glance
ภาพ: Unknown authorUnknown author — CC CC0 (wikimedia)
| Topic | SSF | RMF |
|---|---|---|
| Deduction cap | 30% of income, up to 200,000 | 30% of income, up to 500,000 |
| Holding period | 10 full calendar years | until age 55 and at least 5 years invested |
| Must buy continuously? | No | Yes (one year's gap allowed) |
| Best for | Younger/mid-age, not wanting a lock to retirement | Near-retirement/high earners wanting a high cap |
Both sit inside the combined "retirement" cap of 500,000 THB — remember to count pension insurance and your provident fund too.
How to choose
- Young / just starting: start with SSF — sellable after 10 years, more flexible
- Near retirement / age 45+: RMF can be better — only a few years to term, with a 500,000 cap
- High income, max savings: use both together, but stay under the combined 500,000 cap
How much tax you save
The higher your tax bracket, the more you save — deductions cut your top-bracket income.
| Your top bracket | Invest 100,000 | You save about |
|---|---|---|
| 10% | 100,000 | 10,000 THB |
| 20% | 100,000 | 20,000 THB |
| 30% | 100,000 | 30,000 THB |
Watch out for
- Buy only what you can hold to term — sell early and you repay the tax benefit
- Match the fund policy to your risk tolerance (bonds/equity/mixed), not just the deduction
- Buy monthly (DCA) to average your cost, rather than a single year-end lump
Verdict
Photo: Karol Dach — CC CC0 (stocksnap)
- Want flexibility, shorter hold → SSF
- Focused on retirement / high cap → RMF
- You can use both, but keep the retirement group under 500,000 THB and choose by risk, not only by tax saving.
Plan your whole tax picture with our tax calculator + deduction tool.
Sources
Photo: Artsy Crafty — CC CC0 (stocksnap)
- Revenue Department and the SEC (tax-deductible fund rules)
- Each asset manager's fund prospectus
Frequently asked questions
- Can I buy both SSF and RMF in the same year?
- Yes, and many people do to max out the benefit — but mind the combined retirement cap (RMF + SSF + pension insurance + provident fund + NSF) of 500,000 THB per year.
- What if I sell before the conditions are met?
- You must repay the tax benefits you claimed (sometimes with a surcharge), and gains may become taxable. So only buy what you can genuinely hold to term.
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