Forvis Mazars Payroll Flash News - June 2026

On 16 June 2026, the Thai Cabinet approved in principle two draft Royal Decrees extending the tax incentive that allows taxpayers to claim a double tax deduction toeducational and sports organisations made through the Revenue Department’s electronic donation (e-Donation) system.

To ensure continuity of the incentive and avoid any lapse in tax benefits, the extension will apply retrospectively to qualifying donations made between 1 January 2025 and 31 December 2027.

Key features of the extension

• Individual taxpayers may claim a tax deduction equal to twice the amount of an eligible donations, subject to an overall limit of  10% of net assessable income after deduction of allowance expenses and personal allowances, but before charitable donation deductions).
• The enhanced deduction is available only for donations processed through the Revenue Department’s e-Donation platform. Donations supported solely by conventional receipts remain eligible for the standard tax deduction, but will not qualify for the additional deduction benefit.
• As the Royal Decrees are intended to apply retroactively to the 2025 tax year, taxpayers who have already made qualifying e-Donations may be entitled to an additional tax deduction and potential tax refund. To claim this benefit, taxpayers will be required to submit an amended Personal Income Tax Return (PND 90 or PND 91) once the Revenue Department completes the necessary enhancements to its e-filing system. The right to claim a refund will remain valid until 8 April 2029, being three years from the original filing deadline for the 2025 tax year.
• Supported beneficiaries:

Taxpayers should verify the eligibility status of recipient organisations before making donations to ensure that the contributions qualify for the enhanced tax deduction. The Revenue Department maintains an online registry of approved educational, sports, healthcare and social development institutions that are eligible under the e-Donation programme in this link The Revenue Department e-Donation portal

The extension provides an attractive tax planning opportunity for individuals wishing to support educational and sports development initiatives in Thailand. Taxpayers who made eligible e-Donations during 2025 should monitor further announcements from the Revenue Department regarding the availability of amended return filings in order to claim any additional tax benefits or refunds that may become available.