Tax Insights and Updates
Donation Tax Allowances
Thailand Donation Tax Allowances
Donation Tax Allowances
On 12 Oct 2026, Thailand Tax Royal Decree (No 809 and No 810) were enacted that entitle corporate entities and resident individuals to a double (200%) tax deduction for donations made through the e-donation system to educational institutions and sports associations from 01 Jan 2025 to 31 Dec 2027.
This Tax Insight has been updated for these two additional tax entitlements.
Selective Listing of Donation Tax Allowances
A selective listing of tax allowance incentives for donations that foreign corporate entities and resident individuals could be interested in, is as follows:
| Donation Percentage Corporate Entities (Note 1) |
Donation Percentage 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% |
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% | ||
| Personnel Development Centers established by educational institutions for the Thailand Govt's 4.0 Economic Development Plan under Royal Decree (No 737) from 1 Jan 2021 to 31 Dec 2022 | 200% | - | ||
| Equitable Education Fund under Royal Decree (No 782) from 01 Jan 2024 to 31 Dec 2028 |
200% | 200% | ||
| Government and private schools, higher edu- cational institutions, educational institutions established pursuant to agreements between the Government and the United Nations, and approved high-potential international higher educational institutions under Royal Decree (No 809) from 01 Jan 2025 to 31 Dec 2027 |
200% | 200% |
Environmental Projects
| Friends of Community Forests for the Support of Reduction in Global Warming under Royal Decree (No 761) - 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% |
Government Hospitals
| Government Hospitals under Royal Decree (No 663) from 01 Jan 2018 | 200% | 200% |
Health and Medical Care Foundations
| Thai Red Cross Society under Royal Decree (No 795) from 01 Jan 2025 to 31 Dec 2027 | 200% | 200% | ||
| 26 Health and Medical Care Foundations under Royal Decree (No 795) frm 1 Jan 2025 to 31 Dec 2027 | 200% | 200% | ||
| Further 9 Health and Medical Care Foundations under Royal Decree (No 806) from 26 May 2026 to 31 Dec 2027 |
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% |
Knowledge Management and Development
| The Office of Knowledge Management and Development (OKMD) for developing the OKMD National Knowledge Center and the OKMD Sustainable Development Learning Center under Royal Decree (No 794) from 01 Jan 2025 to 31 Dec 2026 |
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 and associations having 'of Thailand' in their names, the National Sport Development Fund and the Department of Physical Education under Royal Decree (No 810) from 01 Jan 2025 to 31 Dec 2027 | 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).
Our Tax Insights and Updates are general information publications focusing on the laws for meeting tax compliance obligations, and tax rights and entitlements under the laws.
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