What is the Thailand Income Tax?
Thailand taxes personal income at progressive rates from 0% to 35%, with the first ฿150,000 of net income entirely exempt.
Employment income gets a 50% expense deduction capped at ฿100,000, plus a ฿60,000 personal allowance and further allowances for spouse, children and parents. Social security contributions are 5% of salary capped at ฿9,000 a year.
Formula & worked example
Tax = progressive bands 0–35%
Worked example: ฿900,000 of income gets the ฿100,000 expense deduction, ฿60,000 personal allowance and ฿9,000 social security, leaving ฿731,000 net taxable. Tax comes to about ฿62,150 — an effective rate of just 6.9%. Net annual income is roughly ฿829,000.
How to use this thailand income tax calculator
- Enter your annual income in baht.
- The 50% expense deduction is applied automatically, capped at ฿100,000.
- Add allowances for spouse, children and dependent parents.
- Include deductible investments such as RMF, SSF and life insurance.
Smart tips
- RMF and Thai ESG fund contributions are deductible and are the main tax planning tools for higher earners.
- Life and health insurance premiums are deductible up to annual limits.
- Allowances for dependent parents and children add up substantially for larger families.
- Tax residency is triggered by 180 days in Thailand in a calendar year.
- Foreign-sourced income remitted to Thailand by tax residents is now generally taxable — check current rules.
Frequently asked questions
What are Thai income tax rates?
Progressive from 0% on the first ฿150,000, rising through 5%, 10%, 15%, 20%, 25%, 30% and 35% for income above ฿5 million.
What is the 50% expense deduction?
Employment income receives an automatic deduction of 50% of income, capped at ฿100,000 per year.
When am I a Thai tax resident?
If you spend 180 days or more in Thailand during a calendar year.
What deductions can I claim?
Personal and family allowances, social security, life and health insurance, RMF and Thai ESG fund contributions, and mortgage interest.
Want the theory behind the numbers? Browse the Money Blog for worked guides.
Written by Gurjeet Singh, Sharpen Solutions. Last reviewed 8 Sep 2026. How we check these numbers.