Individual income taxpayers can participate in the political process and contribute to the strength of their preferred political parties. Since the tax year 2008, Thai nationals who are natural persons (excluding ordinary partnerships, non-juristic body of persons, and undistributed estates) can donate tax money to political parties, in accordance with Section 58 of the 2007 Constitution Act on Political Parties. The intention to donate tax return to a political party must be declared when filing the annual tax return, following the criteria and methods in the Revenue Department’s Announcement on Income Tax (Issue No. 176) as follows:

• Income earners, when calculating taxes according to Form Por Ngor Dor 90 or Form Por Ngor Dor 91, and have a tax liability of at least 100 baht.
• Income earners with the right to donate must state their intentions in the designated section of Form Por Ngor Dor 90 or Form Por Ngor Dor 91. They must clearly state whether they wish to donate or not, and specify the code of the political party they wish to donate to. If no intention or party code is stated, it will be considered that no intention to donate was declared as per the following criteria:
  • Only one political party code can be specified for donation. If more than one party is indicated, it will be assumed that the individual does not wish to donate to any party.
  • Once an intention to donate to a particular political party is declared, it cannot be changed.
  • The political party to which the taxpayer intends to donate in any tax year must be registered in that tax year. If the chosen party ceases to exist, is dissolved or disbanded by law within that tax year, it is considered as if the party does not exist and no donation intention was declared for that tax year.

     The political party codes can be found on the website of the Election Commission www.ect.go.th or the Revenue Department's website www.rd.go.th.

• Individuals intending to donate their tax return to a political party cannot use it as a deductible expense under Section 47 of the Revenue Code.
• Taxpayers expressing their intention to donate their tax to a political party in Form Por Ngor Dor 90 or Form Por Ngor Dor 91 must follow these criteria:
  • In cases where only one spouse has income, that spouse is the one to declare their intention on the tax return form.
  • In cases where both spouses have income and file separate tax returns or jointly file but calculate their taxes separately, both spouses have the right to express their intentions on their respective tax return forms.
  • In cases where both spouses have income, jointly file, and jointly calculate their taxes, each spouse has the right to express their own intentions on the tax return form by detailing the personal items separately on the "supplementary application form Por Ngor Dor 90/91".

     Note that if the taxpayer has calculated tax according to Form Por Ngor Dor 90 or Form Por Ngor Dor 91 and has a tax payable amounting to at least 100 baht, and the withholding tax paid exceeds the tax payable. When requesting a refund for the overpaid tax and also expressing the intention to donate the tax to a political party, the Revenue Department will deduct the said donation from the tax payable. Therefore, such tax donation does not affect the tax refund in any way.

Data updated on November 21, 2020

Source: The Revenue Department, 90 Phaholyothin 7, Phayathai, Phayathai, Bangkok 10400

Tel. +66 2272 8000

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