Bangkok: Lieutenant Colonel Patthadarasmi Thongslueykorn, Deputy Spokesperson for the Prime Minister’s Office, revealed that the government continuously prioritizes supporting national education. The Cabinet meeting on June 16, 2026, approved extending tax measures to support education, allowing donors to deduct twice the amount of money or assets donated through the Revenue Department’s e-Donation system from January 1, 2025, to December 31, 2027.
According to Thai News Agency, Captain Patthadarasmi stated that the measure extends the tax benefits granted under the previous measure, issued under the Revenue Code No. 768 of 2023, which expired on December 31, 2024. This is to ensure the continuity and uninterrupted support for education from both the public and private sectors, and to build confidence among donors who wish to contribute to improving the quality of Thai education.
The implementation of this measure from January 1, 2025, fills the gap left by the previous measure’s expiration and allows donors who have made donations through the e-Donation system from the beginning of 2025 to continue receiving tax benefits according to the established criteria. This reflects the government’s willingness to listen to public concerns and its focus on providing clarity regarding tax benefits.
Captain Patthadarasmi further explained that this measure covers both individual and corporate donors. Individuals can deduct twice the amount donated from their taxes, but when combined with other types of donations, the total deduction cannot exceed 10% of their assessable income after deductions and allowances. Companies or legal partnerships can deduct twice the amount of money or assets donated as an expense, but when combined with other charitable or public benefit expenses, the total deduction cannot exceed 10% of their net profit before such deductions.
This measure covers educational institutions including all public 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 specialized agencies of the United Nations, and higher education institutions approved by the Committee for the Development of High-Potential Foreign Higher Education Institutions with the approval of the Cabinet. Donors must process donations through the Revenue Department’s e-Donation system to ensure accurate and transparent data verification and facilitate the exercise of tax benefits.
Captain Patthadarasmi stated that this measure is an important mechanism for providing opportunities for the public and the private sector to systematically participate in supporting Thai education. Every donation through the e-Donation system will help increase resources for educational institutions and directly benefit children, youth, and the long-term human resource development of the country.
However, the relevant draft royal decree must still go through the legal process. It will be submitted to the Council of State for review before being officially enacted into law, so that donors can fully utilize their tax benefits according to the established criteria.