Thailand Personal Income Tax Calculator 2026

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.

Whether foreigners and expats pay Thai income tax depends on two separate questions: are you a Thai tax resident, and where does your income come from. The calculator above works the same for everyone — foreigners are entitled to the same deductions and progressive rates (0–35%) as Thai nationals — but what you should enter depends on your residency and whether foreign income has been brought into Thailand. This section explains how to decide.

Are you a Thai tax resident? The 180-day rule

Thailand decides residency with a single day-count test. Under Section 41 of the Revenue Code, anyone present in Thailand for one or more periods totalling 180 days or more in a tax year (1 January – 31 December) is a tax resident. The days need not be consecutive — every day across all trips is added up — and nationality and visa type do not matter. A tourist, a retiree on a long-stay visa, and a work-permit holder are all judged by the same pure day count. Fewer than 180 days and you are a non-resident for that year.

Because the threshold is all-or-nothing, 179 days versus 180 days changes your status for the whole year. If you are unsure whether you crossed the line, check first with the Thailand tax residency calculator — it gives an instant verdict on the 180-day rule and what it means for your income.

Thai-source vs foreign-source income

Your residency status changes what can be taxed, not the rates. Both residents and non-residents pay Thai tax on Thai-source income (work performed in Thailand, a Thai business, or Thai property) at the same progressive rates. The difference is foreign income:

In short: non-residents enter only their Thai-source income in the calculator. Residents also add any foreign income they have remitted to Thailand that qualifies as assessable under the rule below.

The 2024 remittance rule (Por. 161/2566 and Por. 162/2566)

Departmental Instruction Por. 161/2566 (dated 15 September 2023) reinterprets Section 41 so that when a Thai tax resident brings foreign-source income into Thailand, it is assessable in the year it is remitted — regardless of the year it was earned. It applies to income brought into Thailand from 1 January 2024 onward, closing the old "park it abroad and remit next year" loophole. A companion instruction, Por. 162/2566 (dated 20 November 2023), protects the past: foreign income that arose before 1 January 2024 stays exempt even if remitted later. Proving whether a remittance is pre-2024 "old money" or post-2024 income is fact-specific, especially for accounts mixing the two — keep evidence of when each amount was earned. The full breakdown is in our diaspora guide, Do Thais Working Abroad Pay Thai Tax?

Double tax agreements (DTAs)

If you already paid tax on the same income abroad, you are usually not taxed in full twice. Thailand has DTAs with more than 60 countries; where a treaty applies, you can generally credit the foreign tax paid against your Thai tax on that income. Exact rates, covered income types, and crediting methods vary by treaty — keep proof of foreign tax paid.

LTR visa foreign-income exemption

Holders of Thailand's Long-Term Resident (LTR) visa in the Wealthy Global Citizen, Wealthy Pensioner, and Work-From-Thailand Professional categories are exempt from Thai personal income tax on foreign-source income remitted to Thailand (Royal Decree No. 743). Confirm your eligibility before relying on it, as conditions apply.

Worked example: expat with Thai salary + a foreign pension

An American retiree lives in Thailand for 300 days in 2026 (a tax resident), does part-time consulting for a Thai company paying 240,000 THB, and remits a US pension of 600,000 THB into a Thai bank during 2026.

• Thai consulting income (240,000 THB): Thai-source — always in scope, whether resident or not.
• US pension remitted (600,000 THB): as a resident who remits post-2024 income, this is assessable and added to the return — unless it is covered by a US–Thailand DTA credit or an LTR-visa exemption.
• If they were a non-resident (under 180 days): only the 240,000 THB Thai consulting income would be taxable; the remitted pension would be out of scope.
• If the pension were savings earned before 1 Jan 2024: exempt under Por. 162/2566, with proof of when it arose.

To model the numbers, enter the in-scope amounts in the calculator above (Thai salary as annual income, remitted assessable foreign income under "Other Annual Income"). Retirees planning pension remittances can also see the full cost and tax picture in How Much Money Do You Need to Retire in Thailand?

This is general information, not tax advice. Foreign-income cases — especially DTA credits and proving the year income arose — are fact-specific; confirm your position with the Thai Revenue Department (hotline 1161 / rd.go.th) or a licensed tax professional.

The Thai progressive income tax rates for the 2026 tax year are as follows:

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.

The Thai income tax calculation follows these steps:

1. Total assessable income — Sum of monthly salary x 12 + bonuses + other income
2. Subtract expenses — For employment income: 50% of income, maximum 100,000 THB
3. Subtract allowances/deductions — Personal (60,000) + spouse + children + insurance + investments, etc.
4. Net taxable income = Assessable income - Expenses - Deductions
5. Apply progressive rates from the bracket table above

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 10,500 THB/year (875 THB/month x 12 under the new 2026 ceiling)

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

Legal tax planning can significantly reduce your tax burden. Here are practical strategies for Thai taxpayers:

1. Maximize existing deductions — Ensure you claim all applicable allowances: personal, spouse, children, and parent care. These are free deductions that require no additional spending.
2. 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.
3. 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.
4. 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.
5. 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.
6. Donate strategically — Education, sports, and government hospital donations qualify for double deductions. A 50,000 THB donation gives a 100,000 THB deduction.
7. 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.

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.

• 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.