
June 16, 2026, Deputy Government Spokesperson Ploythalay Laksameesaengjan disclosed that the cabinet, in its meeting today, approved 2 Royal Decrees issued under the Revenue Code Regarding Exemption from Revenue Taxes (No. …) B.E. …, stipulating extension of tax measure to support financial or property donation to education institutions and sports activities. The previous benefits expired on December 31, 2024, and the extension will take effect for 3 years from January 1, 2025 to December 31, 2027. Once the two draft Royal Decrees come into force, the Revenue Department will issue a Director‑General’s Notification prescribing the criteria, procedures, and conditions for the tax benefits.
Under the Royal Decrees, donations made by individuals or juristic persons through the Revenue Department’s electronic donation system (e‑Donation) can be deducted at twice the donated amount.
Ministry of Finance has estimated the revenue loss and benefits, pursuant to Sections 27 and 32 of the State Fiscal Discipline Act, B.E. 2561, and anticipates that approximately one million individuals and juristic persons (companies or partnerships) will exercise the tax benefits each year. This will result in an annual revenue loss of about 1.6 billion Baht per year (approximately 4.8 billion Baht over 3 tax years), out of which 1.54 billion Baht arises from the tax measure supporting education, and about 60 million Baht per year from the tax measure supporting sports. These measures will encourage continued participation by the private sector and the public in supporting education and sports in the country, while also helping to reduce fiscal burden on the country.