Good news for taxpayers: The Cabinet has approved double tax deductions for donors supporting education through the Revenue Department’s e-Donation system from 1 Jan 2025 to 31 Dec 2027.
On 17 June 2026, Second Lieutenant Phatdarasmi Thongsaluaykorn, Deputy Spokesperson of the Prime Minister’s Office, revealed that the government continues to prioritize national education support. The Cabinet meeting on 16 June 2026 approved extending the tax measure allowing donors to deduct twice the amount of money or assets donated via the Revenue Department’s electronic donation system (e-Donation) from 1 January 2025 to 31 December 2027.
The Deputy Spokesperson said this measure extends the tax benefits after the previous decree under Revenue Code No. 768 B.E. 2566 (2023) expired on 31 December 2024. This ensures continuous support from the public and private sectors for education without interruption and gives confidence to donors wishing to help elevate the quality of Thai education.
Setting the measure to take effect from 1 January 2025 closes the gap left by the expiration of the previous policy.
It also allows donors who made contributions through the e-Donation system starting early 2025 to continuously receive tax benefits under the defined criteria, reflecting the government’s responsiveness to public concerns and its emphasis on clear tax benefit provisions.
Second Lieutenant Phatdarasmi added that this measure covers both individual and juristic donors. Individuals can deduct twice the donated amount from their taxable income, but combined with other donations, this must not exceed 10% of their net assessable income after expenses and deductions. Companies or juristic partnerships can deduct twice the donated amount as expenses, but combined with other charitable or public benefit expenses, this must not exceed 10% of net profit before such deductions.
Eligible educational institutions under this measure include all state schools nationwide, private schools within the system, private higher education institutions, educational institutions established in Thailand under treaties or agreements between the Thai government and United Nations specialized agencies, and foreign high-potential higher education institutions approved by the Education Management Development Committee with Cabinet consent. Donors must use the Revenue Department’s e-Donation system to ensure accurate, transparent verification and facilitate tax benefit claims.
“This measure is not only good news for taxpayers but also a key mechanism enabling the public and private sectors to systematically support Thai education. Every donation through e-Donation helps increase resources for educational institutions and directly benefits children, youth, and the country’s long-term workforce development,” she said.
However, the related draft royal decree must proceed through the legal process, including submission to the Office of the Council of State for review before official promulgation, ensuring donors can fully claim tax benefits as stipulated.