At What Salary Do You Start Paying Tax in Thailand? (2026)

The Short Answer

At what salary do you start paying income tax in Thailand? If you are a single salaried worker using only the standard deductions everyone gets, you owe zero income tax up to about ฿26,000 per month. The exact break-even point — where tax first moves above zero — is a salary of ฿26,708/month (฿320,500/year), because that is where net taxable income reaches ฿150,000, the ceiling of the 0% tax band.

This figure rests on one assumption: you use only the three “standard” deductions that apply automatically — the 50% expense deduction (capped at ฿100,000), the ฿60,000 personal allowance, and social security contributions of ฿10,500/year. The more extra deductions you claim (SSF, RMF, insurance, children, home-loan interest), the higher your tax-free point rises.

This page answers the question people search most during tax season — “at this salary, do I pay tax, how much, and what’s my take-home?” — with a full table for every salary level from ฿15,000 to ฿200,000, computed on the real 2569 (2026) tax brackets. Scroll to your salary row below.

How the Tax-Free Point Works

A common misconception is that “income over ฿150,000/year is taxed.” That is wrong, because ฿150,000 is the threshold for net taxable income — not gross salary. Before reaching net taxable income, your salary passes through three deduction layers.

Layer 1 — 50% expense deduction (฿100,000 cap): Salary (category 40(1) income) gets a flat 50% expense deduction, capped at ฿100,000. So anyone earning over ฿200,000/year (about ฿16,667/month and up) deducts the full ฿100,000.

Layer 2 — ฿60,000 personal allowance: Every taxpayer gets this automatically, no conditions.

Layer 3 — social security, up to ฿10,500: The 2569 Section 33 contribution is 5% of wages, capped at ฿875/month (from the new ฿17,500 wage ceiling), or ฿10,500/year — and this amount is also a tax deduction.

Stacked together, the first ฿170,500 of your income (100,000 + 60,000 + 10,500) is shielded, plus the ฿150,000 zero-rate band on top. That means the first ฿320,500 of annual income is taxed at 0%.

Full Salary-by-Salary Table (2026)

This is the heart of the page. The table below is computed on the 2569 tax brackets (0/5/10/15/20/25/30/35%), assuming a single filer using only standard deductions (50% expense capped at ฿100,000 + ฿60,000 personal + social security). Find your salary row and see the annual tax and monthly take-home.

Salary/month	Annual income	Net taxable	Annual tax	Effective rate	Take-home/month
฿15,000	฿180,000	฿21,000	฿0	0%	฿14,250
฿18,000	฿216,000	฿45,500	฿0	0%	฿17,125
฿20,000	฿240,000	฿69,500	฿0	0%	฿19,125
฿25,000	฿300,000	฿129,500	฿0	0%	฿24,125
฿26,708	฿320,500	฿150,000	฿0	0%	~฿25,833
฿30,000	฿360,000	฿189,500	฿1,975	0.55%	฿28,960
฿35,000	฿420,000	฿249,500	฿4,975	1.18%	฿33,710
฿40,000	฿480,000	฿309,500	฿8,450	1.76%	฿38,421
฿50,000	฿600,000	฿429,500	฿20,450	3.41%	฿47,421
฿60,000	฿720,000	฿549,500	฿34,925	4.85%	฿56,215
฿80,000	฿960,000	฿789,500	฿72,900	7.59%	฿73,050
฿100,000	฿1,200,000	฿1,029,500	฿122,375	10.20%	฿88,927
฿150,000	฿1,800,000	฿1,629,500	฿272,375	15.13%	฿126,427
฿200,000	฿2,400,000	฿2,229,500	฿433,850	18.08%	฿162,971

How to read the table

• Net taxable = the base tax is actually calculated on, after standard expense and deductions
• Annual tax = the amount due when you file PND 90/91
• Effective rate = annual tax ÷ annual income (always lower than your top bracket rate)
• Take-home/month = salary − monthly social security − average monthly withholding tax — the money that actually reaches your account

Want to enter your own deductions for an exact figure? Use the personal income tax calculator 2569, or to see your real monthly take-home after everything, use the net salary calculator.

Why a Raise Feels Small

A popular worry: “My salary went up this year, but my take-home barely changed — am I paying way more tax now?” The answer is no — and this misconception makes people needlessly fear raises.

Thai tax is marginal (progressive), not a single flat rate. A raise is only taxed at the rate of the bracket the extra income lands in — crossing into a higher bracket never taxes your whole income at the new rate.

From the table, even someone on ฿200,000/month (nearly 7x a ฿30,000 salary) pays an effective rate of just 18%, not the 35% top bracket they touch — because everyone’s first slices of income are taxed at the same low rates. That is why “a raise can never reduce your take-home” — it’s mathematically impossible.

How Deductions Raise Your Tax-Free Point

The ฿26,708/month tax-free point is just the starting line for someone who does nothing. Every baht of extra deduction pushes your tax-free ceiling higher, because it reduces net taxable income directly.

This is why the table numbers are only the “no-planning” case. Real examples in our complete 2569 tax deductions checklist show a married ฿50,000-salary earner with children and full funds cutting tax from ฿20,450 to zero, and a ฿100,000 earner using every deduction cutting ฿122,375 to zero as well.

To understand the whole system — who must file, what’s deductible, step-by-step calculation — read the complete Thailand income tax guide 2026.

Bonus Is Taxed on Top

One thing this table does not include is your bonus. Many people think a bonus is taxed separately at a flat rate. In reality a bonus is the same type of income as salary (40(1)), added into your annual income and taxed on the progressive brackets.

Because a bonus stacks on top of your existing salary, it is usually taxed at a higher bracket than your base pay. For example, a ฿50,000-salary earner whose net income sits at the top of the 10% band will see a two-month bonus (฿100,000) partly taxed at 10–15%, not the lowest rates.

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Summary

For a single filer using standard deductions, a salary up to about ฿26,000/month owes no tax, and the point where tax first moves above zero is ฿26,708/month. From there, tax rises gradually on the brackets — ฿30,000 owes just ฿1,975/year, ฿50,000 owes ฿20,450, and ฿100,000 owes ฿122,375. All of these are “pre-planning” ceilings that fall once you claim deductions.

Don’t overpay. Start by calculating your real situation:

• Personal income tax calculator 2569 — enter income + deductions, see annual tax
• Net salary calculator — see real monthly take-home
• Bonus tax calculator — estimate tax withheld from a bonus

Sources: Revenue Department of Thailand (rd.go.th) — personal income tax rates for tax year 2569 (B.E. 2569 / C.E. 2026); Social Security Office / Royal Gazette — Section 33 contribution ceiling of ฿875/month (฿10,500/year), effective 1 January 2569. This article is for educational purposes and is not financial or tax advice. Verify the latest measures with the Revenue Department before filing.