"Donations" Bring Merit and Tax Deductions 2560
The trend of donations is gaining momentum, inspiring many to do good and help fellow Thais. One notable project is "One Step at a Time" by Toon Bodyslam, who ran from Betong to Mae Sai, covering over 2,191 kilometers to support 11 hospitals across the country. Besides sending encouragement, don't forget to donate to help fellow Thais as well. As the end of the year approaches, many are likely preparing to plan their tax savings. Donations are one item that can be deducted from taxes.
TerraBKK summarizes the key points regarding the tax deduction for donations as follows:
1. Donations can be deducted from taxes up to 10% of the income after deducting expenses and other deductions.
For example, if Mr. A has a total income of 360,000 baht, deducts 60,000 baht for personal allowances, and deducts a maximum of 100,000 baht for housing loan interest, his net income would be 200,000 baht. Therefore, Mr. A can deduct a maximum of 20,000 baht for donations ( = 200,000 x 10%).
2. Donations are categorized into 3 main types based on the different deduction rates: 2 times the actual amount donated, 1.5 times the actual amount donated, and the actual amount donated. However, all are still subject to the same condition: not exceeding 10% of the net income (after deducting expenses and other deductions).
3. The type that allows a deduction of 2 times the actual amount donated includes:
- Donations supporting education, where donors can check the educational institutions eligible for tax-deductible donations.
- Public benefit donations, such as funds for educational personnel development, promoting reading, establishing early childhood development centers, assisting people with disabilities, local government organizations, supporting sports, safety and creative development funds, cultural promotion funds, contemporary art funds, archival promotion funds, or archaeological funds, etc. A list can be checked here: Sports Agencies, Foundations, Associations, Charitable Institutions, Care Facilities for Children, the Elderly, and People with Disabilities.
4. The type that allows a deduction of 1.5 times the actual amount donated includes donations to assist flood victims in Thailand made between January 1 - March 31, 2560, and from July 5 - December 31, 2560. A list of representatives receiving donations can be checked.
5. The type that allows a deduction equal to the actual amount donated will be general donations.

In conclusion, TerraBKK encourages viewing tax deductions from donations as an indirect result of doing good. It's important to focus on helping society, assisting fellow Thais, and making sacrifices, just like Toon Bodyslam, who has clearly shown that doing good, though challenging, is achievable if one is truly committed. --- TerraBKK.com
Article by: TerraBKK Investment Tips
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