At the start of 2026, many people wondered why the double deduction for education donations was not available when filing their 2025 tax returns, despite being available in previous years. The reason is that this deduction was a special promotion granted by the government for a limited time, and no extension had yet been announced for 2025.
Until 16 June 2026, when the Cabinet approved the extension of this promotion retroactively to 2025. For those who have already filed and received refunds, the question is whether they will still get this additional refund.
The latest news from Somsak Anantawat, Director-General of the Revenue Department, stated that the department has extended the tax incentive for donations to educational institutions, allowing donors to deduct twice the amount donated via the Revenue Department's e-Donation system from 1 January 2025 to 31 December 2027.
There are five eligible types of educational institutions: 1) public schools, 2) private schools excluding unregistered schools, 3) private higher education institutions, 4) institutions established in Thailand under treaties or agreements between the Thai government and UN specialized agencies, and 5) high-potential foreign higher education institutions.
Additionally, during this period, donations supporting sports organizations or associations meeting the Revenue Department's criteria also qualify for the double deduction. This represents an extension of both tax incentive measures beyond their original expiration on 31 December 2024.
"For taxpayers who have already filed their 2025 personal income tax returns, the Revenue Department is currently updating the system to allow easy filing of additional returns to claim this tax incentive once the law is officially enacted," Somsak said.
A key question many want answered is how long taxpayers must wait before they can file additional returns, what the process involves, and when they will receive full refunds.
Thairath Money asked the Revenue Department, which replied that although the news has been announced, the law has not yet been officially promulgated. The public must wait for the Royal Gazette publication and for the effective date before the system for additional filings will be updated and available.
The "additional filing" process can be done via the E-filing system, allowing attachments as with normal filings. The department will review all submitted information (usually reviewing the entire new return) before approving refunds, with a standard processing time of up to 90 days from the filing date.
However, not all cases will receive refunds quickly, as some applicants may be asked for additional documents or have incomplete submissions, resulting in longer processing times. Therefore, Thairath Money recommends two key tips to avoid missing out:
1. After submitting additional documents, regularly check your status in the system to see if the Revenue Department has requested further information.
2. After uploading documents, ensure the system shows that the officials have acknowledged receipt of those documents.
If a refund takes longer than 90 days, taxpayers can contact their local Revenue Office directly to expedite the process.
Note: The Deputy Spokesperson of the Prime Minister's Office revealed that this tax measure extension is expected to be used by about one million individuals and companies annually, resulting in government revenue loss of approximately 1.6 billion baht per year (4.8 billion baht over three years). This is split into about 1.54 billion baht for education and 60 million baht for sports annually.
Read personal finance and financial planning news with Thairath Money to help you achieve "Better Finance, Better Life."https://www.thairath.co.th/money/personal_finance
Follow the Facebook page Thairath Money at this link:https://www.facebook.com/ThairathMoney