[{"data":1,"prerenderedAt":67},["ShallowReactive",2],{"wp-tax-in-thailand\u002Fpersonal-income-tax":3,"service-related-\u002Ftax-in-thailand\u002Fpersonal-income-tax\u002F":38},{"path":4,"lang":5,"contentLang":5,"title":6,"navTitle":7,"seo":8,"intro":14,"heroImage":15,"breadcrumbs":20,"alternates":28,"children":35,"showCta":36,"html":37},"\u002Ftax-in-thailand\u002Fpersonal-income-tax\u002F","en","Personal income tax in Thailand","Personal Income Tax",{"title":9,"description":10,"robots":11,"ogImage":12,"modified":13},"Thai Personal Income Tax: Rates and Allowances | Plizz","Thai personal income tax explained: who counts as a tax resident, standard deductions, personal allowances and the progressive rates from 0% to 35%.","index, follow, max-snippet:-1, max-image-preview:large",null,"2026-02-25T23:48:04","Who pays, what you can deduct, and the progressive rates from 0% to 35%, explained for employees, founders and landlords.",{"src":16,"alt":17,"width":18,"height":19},"\u002Fuploads\u002F2023\u002F11\u002Fpersonal.svg","personal",1084,830,[21,24,27],{"name":22,"path":23},"Home","\u002F",{"name":25,"path":26},"Taxes in Thailand","\u002Ftax-in-thailand\u002F",{"name":7,"path":4},[29,30,33],{"hreflang":5,"path":4},{"hreflang":31,"path":32},"th","\u002Fth\u002Ftax-in-thailand\u002Fpersonal-income-tax\u002F",{"hreflang":34,"path":4},"x-default",[],true,"\u003Csection class=\"sec\">\u003Cp>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.\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp class=\"btn-row\">\u003Ca class=\"btn\" href=\"#details\">Read the details\u003C\u002Fa>\u003C\u002Fp>\u003C\u002Fsection>\n\u003Csection class=\"sec\" id=\"details\">\u003Cdiv class=\"grid\">\u003Ch2>Deductions and allowances\u003C\u002Fh2>\u003Cp>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:\u003C\u002Fp>\u003Cdiv class=\"table-wrap\">\u003Ctable>\n\u003Ctr>\n\u003Cth>Income type\u003C\u002Fth>\n\u003Cth>Deductible expenses\u003C\u002Fth>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Employment income\u003C\u002Ftd>\n\u003Ctd>50% of assessable income, up to THB 100,000\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Income from goodwill, copyright, other rights, annuities and court judgments\u003C\u002Ftd>\n\u003Ctd>50% of assessable income, up to THB 100,000\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Rental income\u003C\u002Ftd>\n\u003Ctd>30% of assessable income for houses, buildings and vehicles; 10% to 20% for other property\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Income from liberal professions\u003C\u002Ftd>\n\u003Ctd>30% of assessable income (60% for medical professions)\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Construction income\u003C\u002Ftd>\n\u003Ctd>Actual expenses or 60% of assessable income\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Income from business, commerce, agriculture, transport and other activities\u003C\u002Ftd>\n\u003Ctd>60% of assessable income\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003C\u002Ftable>\u003C\u002Fdiv>\u003Cdiv class=\"card\">\u003Ch3>Notes:\u003C\u002Fh3>\u003Cp>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).\u003C\u002Fp>\u003C\u002Fdiv>\u003Cdiv class=\"card card-table\">\u003Ch3>Personal income tax allowances\u003C\u002Fh3>\u003Cdiv class=\"table-wrap\">\u003Ctable>\n\u003Ctr>\n\u003Cth>Type of allowance (*)\u003C\u002Fth>\n\u003Cth>Amount\u003C\u002Fth>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Personal\u003C\u002Ftd>\n\u003Ctd>THB 60,000\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Spouse with no income\u003C\u002Ftd>\n\u003Ctd>THB 60,000\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Child (under 20, or under 25 and studying at a university in Thailand; no limit on the number of children)\u003C\u002Ftd>\n\u003Ctd>THB 30,000 per child\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Parent (each)\u003C\u002Ftd>\n\u003Ctd>THB 30,000\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Life insurance premiums paid by the taxpayer\u003C\u002Ftd>\n\u003Ctd>Amount paid, up to THB 100,000\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Provident fund contributions and Retirement Mutual Fund (RMF)\u003C\u002Ftd>\n\u003Ctd>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\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Long-term savings funds (the Long Term Equity Fund was replaced by the Super Savings Fund and the Thai ESG Fund)\u003C\u002Ftd>\n\u003Ctd>Caps change by tax year; check the current RD limits\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Home mortgage interest\u003C\u002Ftd>\n\u003Ctd>Amount paid, up to THB 100,000\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Charitable donations\u003C\u002Ftd>\n\u003Ctd>Amount donated, up to 10% of assessable income after expenses and allowances. Donations to approved educational organizations count twice, within the same 10% limit.\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003C\u002Ftable>\u003C\u002Fdiv>\u003C\u002Fdiv>\u003Cdiv class=\"card\">\u003Ch3>Notes:\u003C\u002Fh3>\u003Cp>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.\u003C\u002Fp>\u003C\u002Fdiv>\u003C\u002Fdiv>\u003C\u002Fsection>\n\u003Csection class=\"sec\">\u003Cdiv class=\"card\">\u003Ch3>How to calculate PIT\u003C\u002Fh3>\u003Cp>Taxable income is assessable income minus the expense deductions minus your allowances. The progressive rates below then apply:\u003C\u002Fp>\u003C\u002Fdiv>\u003Cdiv class=\"table-wrap\">\u003Ctable>\n\u003Ctr>\n\u003Cth>Taxable income (THB)\u003C\u002Fth>\n\u003Cth>Tax rate\u003C\u002Fth>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>1–150,000\u003C\u002Ftd>\n\u003Ctd>Exempt\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>150,001–300,000\u003C\u002Ftd>\n\u003Ctd>5%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>300,001–500,000\u003C\u002Ftd>\n\u003Ctd>10%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>500,001–750,000\u003C\u002Ftd>\n\u003Ctd>15%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>750,001–1,000,000\u003C\u002Ftd>\n\u003Ctd>20%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>1,000,001–2,000,000\u003C\u002Ftd>\n\u003Ctd>25%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>2,000,001–5,000,000\u003C\u002Ftd>\n\u003Ctd>30%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Over 5,000,000\u003C\u002Ftd>\n\u003Ctd>35%\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003C\u002Ftable>\u003C\u002Fdiv>\u003Cp>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.\u003C\u002Fp>\u003C\u002Fsection>",{"posts":39},[40,50,59],{"slug":41,"title":42,"description":43,"excerpt":44,"image":45,"image_alt":46,"date":47,"readingMinutes":48,"primaryCategory":49,"lang":5},"reporting-standard-crs-in-thailand","Understanding the Common Reporting Standard (CRS) in Thailand: A Comprehensive Guide","Understand the Common Reporting Standard (CRS) in Thailand: what it is, how financial account information is exchanged and what it means for businesses.","A guide to the Common Reporting Standard (CRS) in Thailand: what it is, how it works and what it means for businesses and individuals.","\u002Fuploads\u002F2023\u002F11\u002Femployee-meeting.webp","employee meeting","2023-11-28",5,"tax",{"slug":51,"title":52,"description":53,"excerpt":54,"image":55,"image_alt":56,"date":57,"readingMinutes":58,"primaryCategory":49,"lang":5},"understanding-vat-and-withholding-taxes","Understanding VAT and Withholding Taxes in Thailand","Understanding VAT and withholding taxes in Thailand: how each works, which payments are covered, common mistakes and how to manage your obligations.","Discover how VAT and Withholding Tax impact businesses. Get expert assistance from Plizz to simplify your tax responsibilities today.","\u002Fuploads\u002F2025\u002F05\u002F21066.webp","reviewing documents","2025-05-14",3,{"slug":60,"title":61,"description":62,"excerpt":63,"image":64,"image_alt":65,"date":66,"readingMinutes":48,"primaryCategory":49,"lang":5},"the-common-tax-mistakes-made","The Common Tax Mistakes Made by Thai Small Businesses","The common tax mistakes made by Thai small businesses, from missed deadlines to poor record keeping, and practical ways to avoid costly penalties.","Learn about tax errors Thai small businesses make and how to avoid them. Explore our accounting services and more at Plizz!","\u002Fuploads\u002F2025\u002F01\u002F20681.webp","Common Tax Mistakes","2025-01-08",1791076994701]