Tax residency rules, income categories, progressive rates, allowances and filing deadlines for PIT in Thailand.
Any individual spending 180 days or more per calendar year in Thailand is considered a tax resident and must declare:
Non-residents (less than 180 days) must declare Thai-source income only. Foreign income kept abroad is not taxable in Thailand.
| Category | Type of Income |
|---|---|
| 1 | Employment income (salary, bonuses) |
| 2 | Services — hire of work |
| 3 | Royalties, goodwill, copyright, franchise rights |
| 4 | Interest, dividends, capital gains |
| 5 | Rental income |
| 6 | Liberal professions (medical, legal, engineering, etc.) |
| 7 | Construction and other contracts |
| 8 | Other income (business, commerce, transport, etc.) |
Before applying personal allowances, you may deduct a percentage of your assessable income based on its category:
| Category | Type of Income | Deduction |
|---|---|---|
| 1, 2 & 3 | Employment, hire of work, goodwill, copyright & other rights | 50%, max ฿100,000 |
| 3 & 4 | Dividends, interests & royalties (excl. goodwill, copyright & other rights) | None |
| 5 | Rental income — depending on type of property | 10–30% |
| 6–8 | Liberal professions, construction & business income | 30–60% |
| Allowance | Amount |
|---|---|
| Personal allowance | ฿60,000 |
| Spouse (no income) | ฿60,000 |
| 1st child | ฿30,000 per child |
| 2nd child+ (born ≥ 2018) | ฿60,000 per child |
| Parents (per parent, age ≥ 60, income < ฿30,000/yr) | ฿30,000 per parent |
| Health insurance premium [1] (paid to a Thai-registered insurer) | Actual amount, max ฿25,000 |
| Life insurance premium [1] (policy ≥ 10 years, Thai-registered insurer) | Actual amount, max ฿100,000 |
| Mortgage interest (paid to a Thai-registered bank) | Actual amount, max ฿100,000 |
| RMF contributions [2] | Actual amount, max. 30% of gross assessable income or ฿500,000 |
| Provident Fund contributions [2] | Actual amount, max. 15% of gross salary or ฿500,000 |
| Thai ESG Fund (held ≥ 5 years) | Actual amount, max. 30% of gross assessable income or ฿300,000 |
| Social Security Fund contributions | Actual amount |
[1] Health and life insurance premiums are combined and capped at ฿100,000 in total.
[2] RMF and Provident Fund deductions are combined and capped at ฿500,000 in total.
PIT is calculated on net assessable income (assessable income minus deductions and allowances) at the following progressive rates:
| Net Assessable Income | Tax Rate |
|---|---|
| Up to ฿150,000 | 0% |
| ฿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% |
| Above ฿5,000,000 | 35% |
The PIT return must be filed by 31 March of the following year (PND 91 for salary income only; PND 90 for multiple income sources).
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