Thailand's Royal Decrees No. 809 and No. 810 were published in the Royal Gazette on 12 October: donations made from 2025 to 2027 through the e-Donation system to educational institutions or designated sports bodies qualify for a double deduction for both individuals and companies, capped at 10% of income or net profit.
No. 809: Donations to Educational Institutions
Eligible recipients include public educational institutions, private schools (excluding non-formal schools), private higher education institutions, educational institutions established under agreements between the Thai government and United Nations specialized agencies, and approved foreign universities.
For donations made through the electronic donation system (e-Donation) from 1 January 2025 to 31 December 2027:
Individuals: after deducting expenses and allowances, may deduct twice the amount donated, capped together with other double-deduction donations at 10% of income after deductions;
Companies and juristic partnerships: may expense twice the amount of cash or property donated, capped together with other double-deduction expenses at 10% of the relevant net profit.
Where property or goods are donated, the donor is exempt from income tax, VAT, Specific Business Tax and stamp duty on the transfer, but may not also claim the cost of the asset or goods as an expense.
No. 810: Donations Supporting Sport
Eligible recipients include the Sports Authority of Thailand, provincial sports committees, provincial sports associations, sports associations whose names include "Thailand", the National Sports Development Fund and the Department of Physical Education. The period, channel, double deduction method and 10% cap are the same as under No. 809; individuals who still have a balance after using the double deduction may claim further deductions under other rules.
Both decrees provide that amounts that have received incentives under them may not be deducted again under other provisions. The explanatory notes state that the previous incentives of this kind expired on 31 December 2024, and the extension is intended to encourage continued giving.
Two Other Announcements in the Same Period
Ministry of Finance Ministerial Regulation No. 403 exempts from personal income tax the grants paid under the Ministry of Defence early retirement program; Notification No. 880 adds a public benefit foundation to the list of recipients eligible for tax-deductible donations. Neither is of much relevance to most businesses.
Key Points
Royal Decrees No. 809 (education) and No. 810 (sport) were published in the Royal Gazette on 12 October 2026.
They apply to donations made from 1 January 2025 to 31 December 2027, which must go through the e-Donation system.
Both individuals and companies receive a double deduction, capped at 10% of income or net profit.
Donated property is exempt from the related transaction taxes, but its cost cannot also be expensed.
Z&X Insight
Donations made in 2025 also fall within the applicable period, so businesses can check whether last year's charitable spending went through the e-Donation system and whether it qualifies for the double deduction. Those planning charitable activities at schools near their industrial estates this year should first confirm that the recipient is covered by the decrees. The "Applied Thai Tax Law" module of Z&X Annual Finance & Tax Advisory Retainer can answer questions on deduction treatment of this kind.
Sources
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