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:
- Public hospitals
- Thai Red Cross Society
- Public or private educational institutions
- Government agencies (such as for the donation to the nation’s natural disaster victims)
- Charitable institutions, government employee welfare or funds, etc. as prescribed by the Ministry of Finance
The qualified amount is:
- The actual amount you donated;
- The maximum amount is 10% of the amount after deducting allowances and contribution to educational projects.
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