Thailand Personal Income Tax Calculator 2026
Calculate your Thai personal income tax with progressive rates and all available deductions for the 2026 tax year (BE 2569)
Tax Calculation Results
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Effective Tax Rate
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Monthly Take-Home Pay
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Calculation Summary
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- Total Deductions
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- Net Taxable Income
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Tax Bracket Breakdown
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Understanding Thai Personal Income Tax
Thailand's personal income tax (PIT) is a tax on the income of individuals and unincorporated entities. Administered by the Revenue Department under the Ministry of Finance, it is one of the country's primary sources of government revenue. The tax applies to both Thai nationals and foreigners who earn income in Thailand or who are tax residents (staying in Thailand for 180 or more days in a calendar year).
Thailand uses a progressive tax system, meaning the tax rate increases as income rises. This system is designed to distribute the tax burden more equitably, with higher earners paying a proportionally larger share of their income. The progressive structure ensures that only the income within each bracket is taxed at that bracket's rate, not your entire income at the highest applicable rate.
All individuals earning assessable income must file an annual tax return. Employees file the PND 91 form if they earn salary income only, or PND 90 if they have multiple income types. The filing deadline is March 31 of the year following the tax year, with an extension to April 8 for online filings through the Revenue Department's e-filing system at rd.go.th.
2026 Thai Income Tax Brackets (BE 2569)
The Thai progressive income tax rates for the 2026 tax year are as follows:
| Net Taxable Income (THB) | Tax Rate | Max Tax in Bracket | Cumulative Tax |
|---|---|---|---|
| 0 - 150,000 | Exempt | 0 | 0 |
| 150,001 - 300,000 | 5% | 7,500 | 7,500 |
| 300,001 - 500,000 | 10% | 20,000 | 27,500 |
| 500,001 - 750,000 | 15% | 37,500 | 65,000 |
| 750,001 - 1,000,000 | 20% | 50,000 | 115,000 |
| 1,000,001 - 2,000,000 | 25% | 250,000 | 365,000 |
| 2,000,001 - 5,000,000 | 30% | 900,000 | 1,265,000 |
| Over 5,000,001 | 35% | - | - |
Example: If your net taxable income is 500,000 THB, your tax is calculated as: 0 (first 150K) + 7,500 (next 150K at 5%) + 20,000 (next 200K at 10%) = 27,500 THB. This is not 500,000 x 10% = 50,000 THB. The progressive system taxes only the income within each bracket at that bracket's rate.
How Thai Income Tax Is Calculated
The Thai income tax calculation follows these steps:
- Total assessable income — Sum of monthly salary x 12 + bonuses + other income
- Subtract expenses — For employment income: 50% of income, maximum 100,000 THB
- Subtract allowances/deductions — Personal (60,000) + spouse + children + insurance + investments, etc.
- Net taxable income = Assessable income - Expenses - Deductions
- Apply progressive rates from the bracket table above
Formula:
Net Taxable Income = Assessable Income - Expenses - Deductions
Income Tax = Sum of (Income in each bracket x Bracket rate)
Complete List of Thai Tax Deductions
1. Personal and Family Allowances
- Personal allowance: 60,000 THB (everyone qualifies)
- Spouse allowance: 60,000 THB (legally married, spouse has no income)
- Child allowance: 30,000 THB per child (born before BE 2561/2018) or 60,000 THB per child (born from BE 2561/2018 onward), no limit on number
- Parent care: 30,000 THB per parent (aged 60+, income under 30,000 THB/year), maximum 4 persons (including spouse's parents)
- Disabled person care: 60,000 THB per person (must have disability card)
2. Insurance Deductions
- Life insurance premium: Actual amount paid, maximum 100,000 THB (policy term 10+ years)
- Health insurance premium: Actual amount paid, maximum 25,000 THB (combined with life insurance max 100,000 THB)
- Parent health insurance: Actual amount paid, maximum 15,000 THB
- Social security: Actual contribution, maximum 9,000 THB/year (750 THB/month x 12)
3. Investment and Retirement Deductions
- Provident Fund (PVD): Actual contribution, maximum 500,000 THB
- SSF (Super Savings Fund): Actual amount invested, maximum 200,000 THB (or 30% of income)
- RMF (Retirement Mutual Fund): Actual amount invested, maximum 500,000 THB (or 30% of income)
- Combined PVD + SSF + RMF deduction cannot exceed 500,000 THB
4. Other Deductions
- Home loan interest: Actual amount paid, maximum 100,000 THB
- General donations: Actual amount, maximum 10% of net income after other deductions
- Education/sports/government hospital donations: Double deduction, maximum 10% of net income
- Political party donations: Maximum 10,000 THB
Worked Examples
Example 1: Employee earning 25,000 THB/month
- Annual income: 25,000 x 12 = 300,000 THB
- Employment expense: 50% = 150,000 > cap of 100,000 THB, so deduct 100,000 THB
- Personal allowance: 60,000 THB
- Social security: 750 x 12 = 9,000 THB
- Net taxable income: 300,000 - 100,000 - 60,000 - 9,000 = 131,000 THB
- Tax: 131,000 falls within 0-150,000 bracket = Tax exempt (0 THB)
Example 2: Employee earning 50,000 THB/month
- Annual income: 50,000 x 12 = 600,000 THB
- Employment expense deduction: 100,000 THB
- Personal allowance: 60,000 THB
- Social security: 9,000 THB
- Net taxable income: 600,000 - 100,000 - 60,000 - 9,000 = 431,000 THB
- Tax: 0 (0-150K) + 7,500 (150-300K at 5%) + 13,100 (300-431K at 10%) = 20,600 THB
- Effective rate: 20,600 / 600,000 = 3.43%
Example 3: Employee earning 100,000 THB/month with deductions
- Annual income: 100,000 x 12 = 1,200,000 THB
- Employment expense: 100,000 THB
- Personal allowances: self 60,000 + spouse 60,000 + 1 child 30,000 = 150,000 THB
- Insurance: social security 9,000 + life insurance 100,000 + health insurance 15,000 = 124,000 THB
- Investment: SSF 100,000 + RMF 100,000 = 200,000 THB
- Home loan interest: 100,000 THB
- Total deductions: 100,000 + 150,000 + 124,000 + 200,000 + 100,000 = 674,000 THB
- Net taxable income: 1,200,000 - 674,000 = 526,000 THB
- Tax: 0 + 7,500 + 20,000 + 3,900 = 31,400 THB
- Effective rate: 31,400 / 1,200,000 = 2.62%
- Without extra deductions (basic only): Tax would be 83,100 THB
- Tax savings from deductions: 83,100 - 31,400 = 51,700 THB/year
Tax-Saving Tips for Thailand
Legal tax planning can significantly reduce your tax burden. Here are practical strategies for Thai taxpayers:
- Maximize existing deductions — Ensure you claim all applicable allowances: personal, spouse, children, and parent care. These are free deductions that require no additional spending.
- Purchase life and health insurance — Beyond the protection benefits, life insurance premiums (up to 100,000 THB) and health insurance (up to 25,000 THB) are tax deductible. Choose policies that match your actual needs.
- Invest in SSF/RMF — These funds provide both tax deductions and long-term savings. SSF is ideal for beginners with no minimum investment required. RMF suits those seriously planning for retirement.
- Increase provident fund contributions — If your employer offers a provident fund, maximize your contribution rate. You benefit from employer matching, tax deductions, and retirement savings simultaneously.
- Claim home loan interest — If you have a mortgage, the interest paid is deductible up to 100,000 THB per year. Request the annual interest certificate from your bank.
- Donate strategically — Education, sports, and government hospital donations qualify for double deductions. A 50,000 THB donation gives a 100,000 THB deduction.
- File even if below threshold — Even if your income is below the taxable threshold, always file your tax return to claim refunds on withholding tax deducted throughout the year.
Filing Deadlines and Methods
Thai taxpayers must file their annual income tax return as follows:
- PND 91: For employees with salary income only (Section 40(1) income)
- PND 90: For individuals with multiple income types (rental, freelance, dividends, business, etc.)
- Deadline: March 31 of the following year (extended to April 8 for online filing)
Filing methods available:
- Online: Through the Revenue Department website at rd.go.th or the RD Smart Tax mobile app — most convenient, with extended deadline
- In person: Visit your local Area Revenue Office during business hours
- By mail: Send completed forms via registered mail
If you owe additional tax after filing, payment can be made via bank transfer, credit card, counter service at convenience stores, or at the Revenue Office. If the additional tax exceeds 3,000 THB, you may pay in three monthly installments without any surcharge. Late filing incurs a 200 THB penalty plus a 1.5% monthly surcharge on the unpaid tax amount.
Important Caveats
- Verify that each deduction does not exceed its cap. Notably, SSF + RMF + Provident Fund combined cannot exceed 500,000 THB.
- Some deductions require supporting documents: insurance receipts, bank mortgage interest certificates, donation receipts, etc.
- Different income types may have different expense deduction methods. This calculator primarily handles Section 40(1) employment income.
- Late filing penalties apply: 200 THB fine plus 1.5% monthly surcharge on unpaid tax.
- Results from this calculator are estimates only. Consult a tax advisor or the Revenue Department for precise calculations.
Official Sources
FAQ
What is the Thai personal income tax?
Thai personal income tax (PIT) is a tax levied on income earned by individuals residing or working in Thailand. It uses a progressive rate system from 0% to 35% based on net taxable income. The Revenue Department under the Ministry of Finance is responsible for collection. All individuals earning income in Thailand must file an annual tax return (PND 90 or PND 91) by March of the following year.
What are the 2026 Thai income tax brackets?
Thailand uses 8 progressive tax brackets for the 2026 tax year (BE 2569): 0-150,000 THB is exempt, 150,001-300,000 at 5%, 300,001-500,000 at 10%, 500,001-750,000 at 15%, 750,001-1,000,000 at 20%, 1,000,001-2,000,000 at 25%, 2,000,001-5,000,000 at 30%, and above 5,000,001 at 35%. Only the income within each bracket is taxed at that rate, not your entire income.
What deductions can I claim in Thailand?
Key Thai tax deductions include: personal allowance (60,000 THB), employment expense (50% of income, max 100,000 THB), spouse with no income (60,000 THB), children (30,000-60,000 THB each), parent care (30,000 THB each, max 4), life insurance premiums (max 100,000 THB), health insurance (max 25,000 THB), social security contributions, provident fund, SSF, RMF, home loan interest (max 100,000 THB), and charitable donations.
How much income is tax-free in Thailand?
The first 150,000 THB of net taxable income is exempt from tax. However, before reaching net taxable income, you can deduct employment expenses (50% of income, max 100,000 THB) and personal allowance (60,000 THB). This means a salaried employee earning up to about 310,000 THB per year (roughly 25,833 THB/month) may pay zero tax after basic deductions.
What is the difference between PND 90 and PND 91?
PND 91 (ภ.ง.ด.91) is for individuals who earn income solely from employment (salary and wages, classified as Section 40(1) income). PND 90 (ภ.ง.ด.90) is for individuals with multiple types of income, such as rental income, freelance income, dividends, or business income. If you only earn a salary, file PND 91. If you have any other income source, file PND 90.
When is the Thai tax filing deadline?
The annual Thai tax filing deadline is March 31 of the following year. If you file online through the Revenue Department website (rd.go.th), the deadline is extended to April 8. Late filing incurs a 200 THB penalty plus 1.5% monthly surcharge on the unpaid tax amount. If your additional tax is over 3,000 THB, you can pay in 3 installments without surcharge.
What is the difference between SSF and RMF?
SSF (Super Savings Fund) allows deductions up to 200,000 THB per year with a 10-year minimum holding period and no minimum purchase. RMF (Retirement Mutual Fund) allows deductions up to 500,000 THB or 30% of assessable income, requires annual purchases (or at least every other year), and must be held until age 55. Both are investment vehicles that provide tax benefits. Combined with provident fund contributions, the total deduction for SSF + RMF + PVD cannot exceed 500,000 THB.
Do foreigners pay income tax in Thailand?
Yes, foreigners working in Thailand must pay Thai income tax on income earned in Thailand, regardless of where it is paid. Thailand taxes residents (those who stay 180+ days per year) on worldwide income brought into Thailand in the same year it was earned. Non-residents are taxed only on Thai-sourced income. Foreigners are entitled to the same deductions as Thai nationals, including personal allowance, social security, and insurance deductions.