|Income type||Deductible expenses|
|Income from employment||50% of assessable income, up to 100,000 THB|
|Income received from goodwill, copyright, other rights, annuity, court judgments, etc...||50% of assessable income, up to 100,000 THB|
|Income from rental of property||30% of assessable income for houses, buildings & vehicles, 10% to 20% for other property|
|Income derived from liberal professions||30% of assessable income except for medical professions where 60% is allowed|
|Construction income||Actual expense or 60% of assessable income|
|Income from activities of business, commerce, agriculture, transportation, other not specified||60% of assessable income|
The deduction of expenses in relation to income from rental, liberal professions, contract work, activities of business, commerce and other non specified income may be made on an actual basis only if satisfactory evidences of such expenses can be provided to the Revenue Department.