A taxpayer who made charitable donations other than to support educational projects may be entitled to a deduction. Such qualified charitable donation must be made to one of the following institutions:

  1. Temples
  2. Public hospitals
  3. Thai Red Cross Society
  4. Public or private educational institutions
  5. Government agencies (such as for the donation to the nation’s natural disaster victims)
  6. Charitable institutions, government employee welfare or funds, etc. as prescribed by the Ministry of Finance

The qualified amount is:

  1. The actual amount you donated;
  2. The maximum amount is 10% of the amount after deducting allowances and contribution to educational projects.

Need help in filing your Personal Income Tax in Thailand? Contact MSNA for consultation.