On 21 Mar 2024, Thailand Tax Royal Decree (No. 782) was gazetted, extending the double deduction tax allowance for donations to the Equitable Education Fund for five more years from 01 Jan 2024 to 31 Dec 2028.

This Insight has been updated for the Royal Decree (No 782).

Donation Tax Allowance Incentives

A selective listing of tax allowance incentives for donations that foreign corporate entities and resident individuals could be interested in, is as follows:

Percentage Tax Allowance for Donations by: For:		Corporate Entities (Note 1)		Resident Individuals (Note 2)

Child Care Centers

Local Government child care centers under Royal Decree (No 526) from 10 Jun 2011

200%

200%

Culture and Heritage

Thai culture and heritage funds under Royal Decree (No 615) from 06 July 2016

200%

200%

Disabled Persons

Government welfare or assistance funds for people with disabilities under Royal Decree (No 519) from 12 May 2011

200%

200%

Economic and Social Development

The following Development Funds under Royal Decree (No 770) from 16 Aug 23 to 31 Dec 25: - Metrology Systems, - Public Health Systems, - Science and Technology, and - Scientific Research and Innovation

200%

200%

Educational Development

Educational Book and eBook purchases under Royal Decree (No 515) from 12 Mar 2011		200%		200%
Teaching faculty staff education under Royal Decree (No 520) from 01 Jan 2011		200%		200%
Government and private schools, higher edu- cational institutions, educational institutions established pursuant to agreements between the Government and the United Nations, and international higher educational institutions under Royal Decree (No 768) frm 16 Aug 2023 to 31 Dec 2024		200%		200%
Equitable Education Fund under Royal Decree (No 782) from 01 Jan 2024 to 31 Dec 2028		200%		200%

Environmental Projects

Friends of Community Forests for the Support of Reduction in Global Warming under Royal Decree (No 761) frm 1 Jan 2023 to 31 Dec 2027		100%		100%
Forest and Sea Conservation Foundation under Ministerial Regulation (No 798) for the tax year of 2023 onward		100%		100%

Health

Government Hospitals under Royal Decree (No 663) from 01 Jan 2018		200%		200%
Royal Patronage foundations for the Covid-19 Pandemic under Royal Decree (No 756) from 26 July 2022 to 31 Dec 2024		200%		200%
Thai Red Cross Society and Royal Patronage Health Foundations under Royal Decree (No 771) from 16 Aug 2023 to 31 Dec 2024		200%		200%

Justice

Justice Fund for helping the poor & vulnerable under Royal Decree (No 651) from 27 Jan 2018

200%

200%

Juvenile Offenders

Rehabilitation of juvenile offenders under Royal Decree (No 541) from 09 Aug 2012

200%

200%

Natural Disasters

Victims of natural disasters under Royal Decree (No 527) from 01 Jan 2011

100%

100%

Sports Development

Construction & maintenance of sports grounds, playgrounds & sport parks under Royal Decree (No 428) from 25 Jan 2005		200%		-
Sports Authority of Thailand, Provincial Sports Associations, sports committees, associations that have "of Thailand" in their names, and the National Sport Development Fund of the Sports Authority and Department of Physical Education under Royal Decree (No 772) from 16 Aug 2023 to 31 Dec 2024		200%		200%

Note 1 – For corporate entities:​

• The total of the 100% allowances shall not exceed 2% of a subtotaled net profit amount immediately before deduction of the donation(s), and
• The total of the 200% allowances shall not exceed 10% of a subtotaled net profit amount immediately before deduction of the donation(s).

Note 2 – For resident individuals:

• The total of the 100% allowances shall not exceed 10% of a subtotaled net income amount immediately before deduction of the donation(s), and
• The total of the 200% allowances shall not exceed 10% of a subtotaled net income amount immediately before deduction of the donation(s).

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