Thai Donation Tax Deduction Calculator

Work out Thai donation deductions under Revenue Department rules, both items deductible at 2× and general donations capped at 10% of income after expenses and other allowances, and the tax saved.

Under Revenue Department allowance rules, 2× items such as qualifying education support are deductible at twice the amount paid, up to 10% of income after expenses and other allowances before donations. General donations are then deductible as paid, up to 10% of income after expenses and other allowances, including the 2× deduction already taken. Tax saved is the difference in progressive tax before and after donations.

Example: THB 600,000 income after expenses less THB 100,000 other allowances leaves THB 500,000. A THB 10,000 education donation deducts THB 20,000. General donations of THB 20,000 are within the 10% cap of THB 48,000 on THB 480,000, so fully deductible. Net income is THB 460,000 and tax falls from THB 27,500 to THB 23,500, saving THB 4,000.

Items deductible at 2× have conditions and periods set by each law. Check that the recipient and project qualify and appear in the e-Donation system or other required evidence. Political party donations follow separate rules. The 0.5% minimum tax under section 48(2) is not modelled.