Personal income tax in Thailand
Who pays, what you can deduct, and the progressive rates from 0% to 35%, explained for employees, founders and landlords.
Personal income tax (PIT) in Thailand is a direct tax on the income of individuals. You are a Thai tax resident if you stay in Thailand for 180 days or more in a calendar year. Residents pay PIT on Thai-source income and on foreign income they bring into Thailand; non-residents pay PIT on Thai-source income only.
PIT covers every category of income: salaries and wages, fees for services, copyright and other royalties, interest, dividends, capital gains, rent, income from liberal professions, construction contracts and business income. Since 1 January 2024, foreign income earned by a resident from that date is taxable when it is brought into Thailand, even in a later year.
Deductions and allowances
Your assessable income, meaning the income in the categories above, is reduced by a standard expense deduction for each type of income and then by your personal allowances. The standard expense deductions are:
| Income type | Deductible expenses |
|---|---|
| Employment income | 50% of assessable income, up to THB 100,000 |
| Income from goodwill, copyright, other rights, annuities and court judgments | 50% of assessable income, up to THB 100,000 |
| Rental income | 30% of assessable income for houses, buildings and vehicles; 10% to 20% for other property |
| Income from liberal professions | 30% of assessable income (60% for medical professions) |
| Construction income | Actual expenses or 60% of assessable income |
| Income from business, commerce, agriculture, transport and other activities | 60% of assessable income |
Notes:
For rental, liberal profession, construction, business and other income, you can deduct actual expenses instead, if you keep supporting documents that satisfy the Revenue Department (RD).
Personal income tax allowances
| Type of allowance (*) | Amount |
|---|---|
| Personal | THB 60,000 |
| Spouse with no income | THB 60,000 |
| Child (under 20, or under 25 and studying at a university in Thailand; no limit on the number of children) | THB 30,000 per child |
| Parent (each) | THB 30,000 |
| Life insurance premiums paid by the taxpayer | Amount paid, up to THB 100,000 |
| Provident fund contributions and Retirement Mutual Fund (RMF) | Provident fund: up to 15% of wages. RMF: up to 30% of assessable income. Together with other retirement savings (such as pension life insurance and the National Savings Fund), capped at THB 500,000 a year |
| Long-term savings funds (the Long Term Equity Fund was replaced by the Super Savings Fund and the Thai ESG Fund) | Caps change by tax year; check the current RD limits |
| Home mortgage interest | Amount paid, up to THB 100,000 |
| Charitable donations | Amount donated, up to 10% of assessable income after expenses and allowances. Donations to approved educational organizations count twice, within the same 10% limit. |
Notes:
This list is not complete. Other allowances exist, some apply only to specific types of income, and several change from one tax year to the next.
How to calculate PIT
Taxable income is assessable income minus the expense deductions minus your allowances. The progressive rates below then apply:
| Taxable income (THB) | Tax rate |
|---|---|
| 1–150,000 | Exempt |
| 150,001–300,000 | 5% |
| 300,001–500,000 | 10% |
| 500,001–750,000 | 15% |
| 750,001–1,000,000 | 20% |
| 1,000,001–2,000,000 | 25% |
| 2,000,001–5,000,000 | 30% |
| Over 5,000,000 | 35% |
Residents file the annual PIT return by 31 March of the following year: PND 91 for employment income only, PND 90 for other income. Returns filed online usually get extra time.
