The Cabinet has approved extending the tax measure supporting education and sports, allowing donors to deduct donations up to twice the amount for tax reductions or expenses when donating through the Revenue Department's e-Donation system. This measure is effective continuously from 1 January 2025 to 31 December 2027 (covering 2025, 2026, and 2027) to ensure ongoing support for developing the country's human capital.
Regarding donation channels and participating agencies eligible for the double tax deduction, the details are as follows.
1. Donations supporting education
Donors who contribute via the e-Donation system to designated educational institutions will receive a deduction or expense allowance of twice the donation amount, including the following:
Public educational institutions
Private schools (excluding non-formal schools)
Private higher education institutions
Educational institutions established in Thailand under treaties or agreements between the Thai government and United Nations specialized agencies
High-potential foreign higher education institutions
2. Donations supporting sports
Donors who contribute via the e-Donation system to designated sports donation recipients will also receive a deduction or expense allowance of twice the donation amount, including:
Sports Authority of Thailand
Provincial sports committees and provincial sports associations
Sports associations using “of Thailand” in their name or the National Sports Development Fund established under the Sports Authority of Thailand Act
Department of Physical Education
Revenue Department prepares system to support 2025 tax filers
Mr. Somsak Anantawat, Director-General of the Revenue Department, stated that this measure will help educational institutions and sports organizations raise funds more effectively to develop the capabilities of students, teachers, staff, and athletes.
Important information for taxpayers: For those who have already filed their 2025 personal income tax returns, the Revenue Department is currently updating the filing system to accommodate this measure more easily and will make it available as soon as the law is officially enacted.