Donation double-deduction self-check for Thailand (editable workbook)
Check the recipient first, then decide how much to give — the workbook puts them in that order. Both decrees name their recipients in a closed list, which is not what "school" or "sports body" means in everyday speech, and the donation has to be made through the electronic donation system: if the recipient is not registered on it, the double deduction is gone. The workbook also keeps the two 10% caps on separate sheets, one for individuals and one for companies: the individual base is assessable income after expenses and allowances, the company base is net profit before public-benefit, education and sports spending. They are not the same base, and both are pooled with the other double-deduction items. The timing and documents of a claim are left by the decrees to a notification of the Director-General, so the workbook does not pre-empt it.
01Check the recipient: a closed list, not the word "school"
Both decrees name their recipients by class. Decree 809 has five: state educational institutions; schools under the Private School Act — but not the non-formal education institutions under that Act; private higher education institutions under the Private Higher Education Institution Act; educational institutions established in Thailand under a treaty or agreement between the Thai government and a United Nations specialised agency; and overseas high-potential higher education institutions approved with Cabinet consent under Order of the Head of the National Council for Peace and Order No. 29/2560. Decree 810 has six: the Sports Authority of Thailand, provincial sports committees, provincial sports associations, sports associations using the words "of Thailand" in their name, the National Sports Development Fund established under the Sports Authority of Thailand Act, and the Department of Physical Education.
The workbook lists the classes row by row, with a cell for which one this recipient falls in. That cell is amber: legal character follows the instrument that set the body up, not its name, and an institution with "school" in its name may be exactly the excluded kind.
02The electronic donation system is a condition, and the bottleneck is the recipient
The clause that grants the double deduction in each decree is written as donation made "through the electronic donation system". The decrees define it as a system that creates and keeps donation records in electronic form, as evidence for claiming tax benefits under the Revenue Code. If the route is wrong, nothing after it can be satisfied.
In practice whether a gift can go through depends on whether the recipient has a recipient number and is registered as a user — the recipient's state, not the donor's. It has to be checked before giving; discovering afterwards that it cannot go through means the double deduction is lost. The workbook gives each recipient a row, and the registration cell is amber until you have checked it.
03Two 10% caps, and the base is not the same
The same 10% is added to the double deduction in both decrees, but the base differs between individuals and companies:
- Individuals. The doubled amount is pooled with other income given a double exemption by royal decree, and the total may not exceed 10% of assessable income after expenses and allowances under section 47(1) to (6) of the Revenue Code.
- Companies. The doubled amount is pooled with other double-deduction expenditure, and the total may not exceed 10% of net profit before deducting public-benefit expenditure and education or sports expenditure (the section 65 ter(3) Kho limb).
In both cases the pooling is not limited to this one gift: if the same period also uses other double-deduction relief, the room is shared. So the workbook gathers all double-deduction items for the period first and only then tests the 10%. The base figures follow your actual results for the period and are left blank on purpose.
04No double claim, and the surplus route found only in Decree 810
Both decrees end with an anti-duplication clause: a donation already claimed as an income tax exemption under the decree cannot also be taken as a donation deduction under section 47(7) (individuals) or as an expense under section 65 ter(3) Kho (companies). The double and single deductions are alternatives, not a stack.
One provision appears only in Decree 810: where an individual has used the double deduction and part of the donation is left over because of the 10% cap, the remainder may be dealt with under the terms of item 2(68) of Ministerial Regulation No. 126 (B.E. 2509). Decree 809 has no such route. The workbook sets the difference on its own row so the sports treatment is not carried over to education.
05Gifts in kind, and looking back to 1 January 2025
Each decree has a clause on gifts in kind: income from the transfer of property, from the sale of goods and from the instruments made for the gift is exempt from income tax, value added tax, specific business tax and stamp duty; the price is that the transferor may not deduct again the cost of the exempted property or goods. The wording does not repeat "through the electronic donation system" and hands the conditions to a Director-General notification, so it does not overlap exactly with the double deduction — that cell is amber too.
The period starts on 1 January 2025: the previous education measure (Decree 768) and sports measure (Decree 772) applied only to 31 December 2024, and this round picks up from there. For a company already operating in Thailand, donations made in the 2025 (B.E. 2568) year are worth a second look: whether the recipient falls in a class, whether the gift went through the system, and how much double-deduction room was left. The ledger has two columns for that review.
06Which cells are deliberately left blank
Clause numbers, the period, the recipient classes and the basis of the two 10% caps are fixed in the decrees and can be traced by clause number, so the workbook gives them. What moves case by case is amber, or blank for you to fill in: which class this recipient falls in; whether it is registered on the system; the base amounts for the two caps; and how the in-kind limb applies. No notification matching the two decrees had been seen by the retrieval date, so the workbook gives no way of claiming and no countdown.
What is in the workbook
- Recipient self-check: the five classes in Decree 809 and the six in Decree 810, row by row, with what each covers and what it expressly excludes (for example non-formal education institutions), a cell for which class this recipient falls in, and whether it is registered on the electronic donation system
- Individual cap: the base is assessable income after the section 47(1) to (6) expenses and allowances, pooled with other double-deduction income; the base amount is left blank for you to fill in
- Company cap: the base is net profit before public-benefit and education or sports spending, pooled with other double-deduction items; the two sheets sit side by side so the individual base is not carried over to a company
- No double claim and the surplus route: the double deduction and the ordinary single deduction are alternatives; one row sets out the surplus route found only in Decree 810 and notes that Decree 809 has none
- Gifts in kind and look-back: the four taxes exempted on a transfer in kind and the rule that cost cannot be deducted again; a payment ledger with columns for whether the gift went through the system and the system receipt number, for reviewing the 2025 (B.E. 2568) year
- Cells that move case by case are amber: which class the recipient falls in, whether it is registered, and how the in-kind limb applies — left for an adviser to settle against your recipient records and profit
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Common questions
- Is a gift to a private school covered by Decree 809?
It depends which class the school falls in. Decree 809 reaches schools under the Private School Act, but expressly not the non-formal education institutions under that Act. Both are called schools in everyday speech; the decree keeps them apart. The recipient sheet is built for this step — which class a recipient falls in follows the instrument that set it up, not its name, and that cell is amber for an adviser to settle against the recipient's records.
- Why are there two separate 10% caps?
Because the base differs. For an individual it is assessable income after expenses and allowances under section 47(1) to (6); for a company it is net profit before public-benefit, education and sports spending. Both are pooled with the other double-deduction items, so a gift that looks within the cap on its own can exceed it once pooled. The workbook has a sheet for each and leaves the base amounts blank for you to fill in from the period's figures.
- Can a donation already given the double deduction also take the ordinary deduction?
No. Both decrees end by saying a donation claimed as an income tax exemption under the decree cannot also be taken under section 47(7) (individuals) or section 65 ter(3) Kho (companies). The double and single deductions are alternatives, not a stack. Decree 810 alone adds a route for any surplus above the cap; Decree 809 has none, and the workbook gives that its own row.
- Can a donation made in 2025 still be reviewed?
On timing it is within range: both decrees apply from 1 January 2025, picking up after Decrees 768 and 772. But whether it can be claimed turns on whether it was made through the electronic donation system, which is a condition. The timing and documents of a claim are left by the decrees to a Director-General notification, and none matching them had been seen by the retrieval date. So the ledger gives two columns — whether the gift went through the system and the system receipt number — to be settled gift by gift before the notification in force is checked.
Related
Sources
- Royal Gazette: Royal Decree issued under the Revenue Code on Revenue Tax Exemption (No. 809) B.E. 2569, volume 143, part 64 Kor, pages 10 to 14, published on 12 October 2026; article 2 brings it into force from the day after publication. Articles 3 to 8 and the closing note are drawn on. Checked page by page against the original PDF, 2026-10-31
- Royal Gazette: the same volume and part, Royal Decree (No. 810) B.E. 2569, pages 15 to 19, published on 12 October 2026. Articles 3 to 9 and the closing note are drawn on. Checked page by page against the original PDF, 2026-10-31
- Revenue Department (Thailand): the Department's published copies, dc809.pdf and dc810.pdf (the same text as the Royal Gazette versions). Retrieved and checked 2026-10-31
- General note: the rules, procedures and conditions of both decrees are left to a notification of the Director-General of the Revenue Department, and no notification matching them had been seen as at the retrieval date; the timing and documents of a claim and the in-kind limb are for the notification in force, and this workbook does not pre-empt it
Once the workbook has sorted the gifts by recipient, which class a recipient falls in, whether its registration holds and when a claim can be made depend on your records and the notification in force.
中文版 · Chinese version