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5.2) Tax Benefits for Individuals and Legal Entities Supporting Social Enterprises

Individuals or legal entities that support registered social enterprises, whether profit-distributing
or non-profit-distributing, including those who invest in or are partners of social enterprises,

donate money or assets to social enterprises, or donate to the Social Enterprise Promotion Fund,
are entitled to tax benefits as outlined in Table 6.9 below.

Table 6.9
Tax Benefits for Supporters of Social Enterprises and Donors to the Social Enterprise Promotion Fund
Donations of Assets
Donations via E- Donations via E-
Donor Investment in Social to Social
Type Enterprise donation to Social donation to the Enterprises or the
Enterprise Promotion Fund
Promotion Fund
Personal income tax
Personal income tax deduction equal to
exemption for
the donated
investment to
Individual establish or increase No tax benefits amount, but when
capital, capped at combined with
other donations, not
100,000 baht per Exemption from
case exceeding 10% of personal income
assessable income
tax, value-added
Corporate income tax, specific
Eligible for tax deduction equal business tax, and
corporate income to the donated stamp duty for
Corporate income tax deduction, but amount or asset donations of assets
tax exemption for when combined value, but when
Legal to the fund
Entity investment made to with other combined with
establish or increase charitable or public other charitable or
capital benefit expenses, public benefit
not exceeding 2% of expenses, not
net profit exceeding 2% of net
profit

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