For Thai people, "making merit through donations" is not only an act of faith but also a tool for tax planning if the rules are properly understood.
Especially for the 2026 tax year, when filing personal income tax returns in early 2027, there are important conditions donors must know, as some rules have changed. Donating incorrectly may earn merit but not tax deduction rights.
Thairath Money has compiled the essential information to know before donating, for proper financial management and tax planning as follows.
In principle, deductible donations must be given to entities specified by law, such as:
However, an important rule for individuals is:
This differs from companies or juristic partnerships, which may donate cash or assets and record them as tax expenses.
Although donations are tax deductible, the law sets a deduction ceiling. Generally, donations can be deducted up to 10% of income after expenses and other deductions. The deduction rights vary by donation type.
1. General donations
For example, donations to
These can be deducted at the actual amount donated (1x), but the total deduction must not exceed 10% of income after expenses and other deductions.
2. Donations for education and public hospitals
Some donations receive special state incentives to support society, such as those to
Normally, these can be deducted at twice the actual donation (2x). For example, a 10,000 baht donation to a public hospital can be deducted as 20,000 baht. However, the total deduction still cannot exceed 10% of income after expenses and other deductions.
3. Special donations under government measures
At times, the government may introduce additional incentives such as
Some projects may allow deductions at twice or more the donation amount, according to annual conditions. Taxpayers should always check announcements from the Revenue Department before donating.
Another important rule fully implemented is that to claim tax deductions, donations must be made via the e-Donation system. This system links directly with the Revenue Department, automatically transmitting donation data to the tax system. Taxpayers no longer need to keep donation receipts or documents as before.
There are two ways to donate via the system, such as:
Once the transaction is completed, the data is automatically sent to the tax system immediately.
To ensure donations yield both merit and tax deduction rights, always verify:
1. The recipient is on the legally designated list; the organization or religious institution must be properly certified.
2. They support the e-Donation system; donations not processed through this system may not qualify for tax deductions.
3. Confirm eligibility by checking the Revenue Department’s website to verify the organization's right to receive tax-deductible donations.
Many believe that donating to any monk or temple can be tax-deductible, but there are important conditions. Tax deduction rights apply only if the donation is made to religious institutions legally established under Thai law, such as:
Donations to uncertified monasteries or places not legally recognized may not qualify for tax deductions, even if the donation is genuine merit-making.
Another issue many taxpayers ask about is the right to double deductions for educational donations. Previously, tax measures allowed donors to deduct twice the donated amount to support education.
However, for the 2025 tax year filed in early 2026, this right was reduced to a single deduction because the renewal measure was not approved in time due to a parliamentary dissolution that halted the cabinet’s review process.
According to the Revenue Department’s Director-General, for the 2026 tax year, the possibility exists that double deductions for educational donations will be reinstated if the new government approves the Revenue Department’s original proposal.
Therefore, those planning to donate to education this year should closely monitor announcements, as reinstating this measure would make donations a significant tax relief tool.
In summary, the simple principles for tax planning through donations in 2026 are:
Ultimately, making merit is not just about faith but also a smart way to manage money and taxes. With good planning, a single donation can bring both "merit points" and "tax benefits" together.
Source: Revenue Department, Thammniti Public Company Limited.
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