Thailand extends electronic tax systems and e-Donation incentives through 2027
23 July 2026
On 16 June 2026, the Thai Cabinet approved the extension of several tax incentives including double tax deductions for expenditures relating to the e-Tax Invoice & e-Receipt system and the e-Withholding Tax system, reduced withholding tax (“WHT”) rates through the e-Withholding Tax system, and double tax deductions for donations made through the e-Donation system, all extended through 31 December 2027. These extensions are currently pending enactment into law by Royal Decrees.
The extensions aim to promote wider adoption of electronic tax systems, reduce costs, and improve tax compliance efficiency and accuracy, while expanded incentives for education and sports support fundraising and enhance access to quality services.
Extension of tax measures for electronic tax systems
Corporate entities are entitled to double tax deductions for investments and service fees incurred from utilising the e-Tax Invoice & e-Receipt system and e-Withholding Tax system. The incentive has been extended to include audit fees paid by service providers to the Electronic Transactions Development Agency (ETDA) for IT system assessments.
Extension of tax measures for the e-Withholding Tax system
WHT rates of 5%, 3%, and 2% are reduced to 1% for payments of assessable income made through the e-Withholding Tax system.
Once enacted through Royal Decrees, both extensions will apply retrospectively to qualifying fees incurred and payments made between 1 January 2026 and 31 December 2027.
Extension of tax measures for education and sports
Individual taxpayers may claim double tax deductions for donations made through the Thai Revenue Department (“TRD”)’s e-Donation system, subject to an overall limit of 10% of net assessable income after deduction of allowable expenses and personal allowances, but before charitable donation deductions.
This extension will apply retrospectively to qualifying donations made between 1 January 2025 and 31 December 2027. Donations supported solely by conventional receipts remain eligible for the standard tax deduction but will not qualify for the additional deduction benefit.
To claim this benefit, taxpayers will be required to file an amended personal income tax return (P.N.D.90 or P.N.D.91) once the TRD completes the necessary enhancements to its e-filing system. The right to claim remains valid until 8 April 2029, being three years from the original filing deadline for the 2025 tax year.
The supported beneficiaries are listed below:
| Educational institutions | Sports entities |
Government and other state educational institutions Registered private schools (excluding non-formal/informal schools) Private higher education institutions Educational institutions established in Thailand under a treaty or agreements between the Thai government and a UN specialised agency (e.g. AIT) Designated high potential higher education institutions from abroad (e.g. CMKL University) | The Sports Authority of Thailand (SAT) Provincial sports committees Provincial sports associations The Department of Physical Education National-level sports associations bearing the name “…of Thailand”, or the National Sports Development Fund established under the Sports Authority of Thailand Act |
References (in Thai):
- TRD Public Relations News No. 14/2569. Retrieved from the Revenue Department.
- TRD Public Relations News No. 15/2569. Retrieved from the Revenue Department.
Disclaimer: The measures are currently pending enactment into law.
Want to know more?
Naritsaporn Tanapoonsin Tax Partner - Bangkok
Pongphan Narasin Director - Taxation Practice - Bangkok
Parin Supsavaipol Tax Director - Taxation Practice - Bangkok
