Thailand Income Tax Calculator 2026
Calculate your Thai taxes: PIT (Personal Income Tax) + Social Security Contributions
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Effective rate: 0%
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5% (max 750 THB/month)
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Monthly: 0 THB
Income Distribution
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Complete Guide to Thai Taxation
Thailand has a progressive income tax system administered by the Revenue Department under the Ministry of Finance. Thai taxation is based on the tax residency principle: anyone residing in Thailand for 180 days or more in a tax year is considered a tax resident and is taxable on income from sources in Thailand. As of 2024, income remitted to Thailand from foreign sources may also be taxable for residents.
PIT Tax Brackets 2026
Thai Personal Income Tax (PIT) uses a progressive system with eight brackets:
- THB 0 - THB 150,000: 0% (tax-free allowance)
- THB 150,001 - THB 300,000: 5%
- THB 300,001 - THB 500,000: 10%
- THB 500,001 - THB 750,000: 15%
- THB 750,001 - THB 1,000,000: 20%
- THB 1,000,001 - THB 2,000,000: 25%
- THB 2,000,001 - THB 5,000,000: 30%
- Above THB 5,000,000: 35%
Note: The THB 150,000 allowance is applied before tax calculation. Additional personal allowances of THB 60,000 are typically available.
Social Security Contributions (5%)
Social Security Fund (SSF)
The Thai Social Security system is managed by the Social Security Office (SSO). Contributions are shared equally between employer and employee.
| Contribution | Employee Rate | Employer Rate | Monthly Cap |
|---|---|---|---|
| Social Security | 5% | 5% | 750 THB |
| Total Employee | 5% | 5% | Max 750 THB/month (9,000 THB/year) |
Social Security Cap
Important Note on Contribution Cap
- Social Security contribution is capped at 750 THB per month
- This is based on a maximum insurable salary of 15,000 THB/month
- Annual maximum contribution: 9,000 THB
- Contributions provide access to healthcare, disability, and pension benefits
Tax Deductions and Allowances
Personal Allowances
- Personal allowance: THB 60,000 per taxpayer
- Spouse allowance: THB 60,000 (if spouse has no income)
- Child allowance: THB 30,000 per child (max 3 children)
- Parental support: THB 30,000 per parent (max 4 parents including in-laws)
Expense Deductions
- Standard deduction for salary: 50% of income (max THB 100,000)
- Social Security contributions: Fully deductible (max THB 9,000)
- Life insurance premiums: Max THB 100,000
- Provident fund contributions: Max THB 500,000
- Home mortgage interest: Max THB 100,000
Tax Incentive Programs
- LTF (Long-Term Equity Fund): Tax deduction for retirement savings (phased out)
- RMF (Retirement Mutual Fund): Up to 30% of income (max THB 500,000)
- SSF (Super Savings Fund): Up to 30% of income (max THB 200,000)
- Easy E-Receipt: Government stimulus programs for VAT-deductible purchases
Income Types in Thailand
Employment Income
Salary, wages, bonuses, allowances - subject to withholding tax
Business Income
Self-employment, freelance work - various deduction methods available
Rental Income
Property rentals - 30% standard deduction or actual expenses
Capital Gains
Stock market gains from SET - generally exempt for individuals
France vs Thailand Comparison
| Criteria | France | Thailand |
|---|---|---|
| THB 1,200,000 (~EUR 31,000) gross salary | ~EUR 22,000 net | ~THB 1,050,000 (~EUR 27,000) net |
| Maximum marginal rate | 45% | 35% |
| Social contributions (employee) | ~22% | 5% (capped at 750 THB/month) |
| Tax-free threshold | ~EUR 10,777 | THB 150,000 (~EUR 3,900) |
| Number of tax brackets | 5 | 8 |
| Family quotient | Yes (parts) | No (fixed allowances) |
| Withholding tax | Yes (2019+) | Yes (employer withholds) |
| Cost of living (index) | 100 | ~40-50 |
Tax Filing (เธ .เธ.เธ.)
- Tax year: Calendar year (January 1 - December 31)
- Filing deadline: March 31 of the following year (extended to April 8 for online filing)
- Main form: PND 91 (employment income only), PND 90 (all income types)
- Online filing: rd.go.th (Revenue Department e-Filing system)
- Withholding tax: Employers withhold monthly based on estimated annual tax
- Refund: Typically within 3 months for e-filed returns
Foreign Workers in Thailand
Expatriate Tax Considerations
- Work permit required: Must have valid work permit for employment income
- Tax residency: 180+ days in Thailand = tax resident
- Foreign income: Now potentially taxable if remitted to Thailand (as of 2024)
- Double Tax Treaties: Thailand has DTAs with 61+ countries including France, UK, USA
- Tax ID (TIN): Required for all taxpayers, can be obtained from local Revenue office
Recent Tax Reforms and the Foreign Income Rule Change
The most significant recent change to Thailand's tax system is the new taxation of foreign-source income that took effect on January 1, 2024. Previously, Thailand operated under a highly favorable rule where foreign income was only taxable if remitted to Thailand in the same calendar year it was earned. This allowed expatriates and Thai residents to defer or avoid Thai tax on overseas investment income, pensions, and rental income by simply waiting until the following year to bring the money into the country. Under the new Royal Decree, all foreign-source income remitted to Thailand by a tax resident is now taxable regardless of when it was earned. This reform represents a fundamental shift and affects digital nomads, retirees living on foreign pensions, and investors with offshore portfolios. Thailand's extensive network of double taxation agreements (DTAs) with over 61 countries becomes even more critical under this new framework, as taxpayers can claim credits for foreign taxes paid to avoid double taxation. The Revenue Department has issued guidance that income earned before January 1, 2024 and remitted afterward remains exempt under the old rules. Additionally, Thailand continues to offer the Long-Term Resident (LTR) visa program, launched in 2022, which provides qualifying wealthy pensioners, remote workers, and highly skilled professionals with a flat 17% personal income tax rate on Thai-source employment income and exemption from tax on foreign income, effectively overriding the new remittance rules for LTR visa holders.
Unique Aspects of Thailand's Tax System
Thailand's tax system has several distinctive features that set it apart from other Southeast Asian economies. The social security contribution is remarkably low by international standards, capped at just THB 750 per month for the employee's share (5% of salary up to a ceiling of THB 15,000), making it one of the lowest mandatory social contribution rates globally. This means that even high earners pay a maximum of THB 9,000 per year in social security, compared to the tens of thousands of euros that would be deducted in European countries. Thailand offers generous personal allowances and deductions that can significantly reduce taxable income: a personal allowance of THB 60,000, a spouse allowance of THB 60,000, THB 30,000 per child (with an additional THB 30,000 for second children born from 2018 onward), parental care allowances, life insurance premium deductions, health insurance deductions, and contributions to the Social Security Fund, Provident Fund, and Retirement Mutual Fund. The Provident Fund (PVD) is a voluntary employer-sponsored retirement savings scheme where both employer and employee contributions (up to 15% of salary each) are tax-deductible, with investment returns and withdrawal at retirement taxed favorably. Thailand uses a self-assessment system where taxpayers are responsible for filing accurate returns, though enforcement has historically been less rigorous than in Western countries. The country does not impose capital gains tax as a separate levy; instead, gains from asset sales are generally included in assessable income and taxed at progressive rates, though gains from sales on the Stock Exchange of Thailand are exempt for individual investors. Thailand also has no inheritance tax for estates below THB 100 million, and amounts above this threshold are taxed at just 5% for descendants and 10% for others.
Thailand attracts many expats with its advantageous cost of living. Compare its taxation with other Southeast Asian destinations.