Thailand taxes personal income on a progressive scale from 0% to 35%, applied to your net taxable income after deductions and allowances. The first THB 150,000 of net taxable income is exempt, and the top rate of 35% applies to income above THB 5 million. This page sets out the Revenue Department's current rate table, how the brackets work, the main allowances, and worked examples.
Thailand Personal Income Tax Rates 2026
These are the personal income tax rates in the Revenue Department's current rate table, which has applied since tax year 2017. The rates apply to net taxable income, not gross income. Tax year 2026 means income earned from 1 January to 31 December 2026, reported in early 2027.
| Net taxable income (THB per year) | Rate | Maximum tax in band | Cumulative tax at top of band |
|---|---|---|---|
| 0 – 150,000 | 0% (exempt) | 0 | 0 |
| 150,001 – 300,000 | 5% | 7,500 | 7,500 |
| 300,001 – 500,000 | 10% | 20,000 | 27,500 |
| 500,001 – 750,000 | 15% | 37,500 | 65,000 |
| 750,001 – 1,000,000 | 20% | 50,000 | 115,000 |
| 1,000,001 – 2,000,000 | 25% | 250,000 | 365,000 |
| 2,000,001 – 5,000,000 | 30% | 900,000 | 1,265,000 |
| Over 5,000,000 | 35% | No upper limit |
Source: Revenue Department personal income tax rate table (tax year 2017 onwards).
How Progressive Brackets Work
Each rate applies only to the slice of income inside its band. If your net taxable income reaches the 25% band, you pay 25% only on the part above 1,000,000 THB; the lower slices are still taxed at 0%, 5%, 10%, 15% and 20%.
That is why two numbers matter. Your marginal rate is the rate on your top slice of income. Your effective rate is your total tax divided by your income, and it is always lower than the marginal rate once you are above the first taxable band.
The first 150,000 THB of net taxable income is exempt. For a single employee claiming only the employment expense deduction and the personal allowance, that means no tax is due on gross employment income up to 310,000 THB.
From Gross Income to Taxable Income
The brackets are applied at the end of a short sequence:
- Assessable income: the income that is subject to Thai tax for the year.
- Less expense deductions: a standard deduction that depends on the type of income. For employment income it is 50%, capped at 100,000 THB.
- Less allowances: fixed amounts for you and your family, such as the 60,000 THB personal allowance.
- Less other deductions: for example qualifying insurance premiums, home loan interest and donations.
- Equals net taxable income: the figure the rate table is applied to.
Two terms work differently. A tax credit reduces the tax you owe rather than your income. Withholding tax is tax already deducted at source, which counts towards your final bill (see withholding tax).
Allowances and Deductions
These are the main items in current Revenue Department guidance. Each has conditions, so check that you qualify before claiming.
| Item | Amount | Main conditions |
|---|---|---|
| Employment expense deduction | 50% of income, max 100,000 THB | Section 40(1) and 40(2) income combined |
| Personal allowance | 60,000 THB | Each taxpayer |
| Spouse allowance | 60,000 THB | Spouse with no income |
| Child allowance | 30,000 THB per child; 60,000 THB for the second and later children born from 2018 | Qualifying legitimate or adopted children |
| Parent allowance | 30,000 THB per parent | Parent aged 60 or over, supported by you, with income of no more than 30,000 THB in the year |
| Disabled or incapacitated dependant | 60,000 THB per person | Conditions apply |
| Pregnancy and childbirth | Actual costs, max 60,000 THB per pregnancy | Prenatal and delivery costs |
| Life insurance premiums | Actual premiums, max 100,000 THB | Policy term of 10 years or more |
| Health insurance premiums (own) | Actual premiums, max 25,000 THB | Combined with life insurance, max 100,000 THB |
| Parents' health insurance premiums | Actual premiums, max 15,000 THB | Parents with income of no more than 30,000 THB |
| Home loan interest | Actual interest, max 100,000 THB | Loan from a qualifying lender to buy or build a residence, secured on that property |
| Donations | Qualifying donations: generally the amount actually paid, up to 10% of income after expenses and allowances | Eligible donations for education, sport and state hospitals made through the e-Donation system may qualify for 2 times the amount, still subject to the 10% limit. Not every e-Donation qualifies for this treatment. |
Sources: Revenue Department allowance list and employment expense deduction.
Other deductions that may be available
Other deductions exist, including social security contributions, provident and retirement fund contributions, ThaiESG and SSF fund investments, and temporary schemes such as Easy E-Receipt. Their limits and availability can change from one tax year to the next, so check current Revenue Department guidance before relying on them for 2026.
Worked Examples
Each example assumes a single person with employment income only, claiming the 100,000 THB employment expense deduction and the 60,000 THB personal allowance, and no other deductions.
| Gross income (THB) | Net taxable income (THB) | Tax (THB) | Effective rate |
|---|---|---|---|
| 600,000 | 440,000 | 21,500 | 3.6% |
| 1,500,000 | 1,340,000 | 200,000 | 13.3% |
| 3,500,000 | 3,340,000 | 767,000 | 21.9% |
Step by step: 1,500,000 THB gross
| Step | THB |
|---|---|
| Gross employment income | 1,500,000 |
| Less employment expense deduction (50% capped) | −100,000 |
| Less personal allowance | −60,000 |
| Net taxable income | 1,340,000 |
| First 150,000 at 0% | 0 |
| Next 150,000 at 5% | 7,500 |
| Next 200,000 at 10% | 20,000 |
| Next 250,000 at 15% | 37,500 |
| Next 250,000 at 20% | 50,000 |
| Remaining 340,000 at 25% | 85,000 |
| Total tax | 200,000 |
The marginal rate is 25%, but the effective rate is 13.3% (200,000 ÷ 1,500,000).
Residents and Non-Residents
You are a Thai tax resident for a tax year if you spend 180 days or more in Thailand in that calendar year. Residents are taxed on Thai-source income and on foreign-source income brought into Thailand under the rules explained in our foreign income tax guide.
Non-residents are taxed only on Thai-source income, but that income can still be taxable. How it is taxed depends on the type of income and the withholding or final-tax rules that apply to it; there is no single rate for every case. If you are a non-resident with Thai income, check the treatment with the Revenue Department or a tax adviser.
Withholding Tax
Much Thai income tax is collected before you file. Employers deduct tax from salary each month, based on your expected annual tax, and other payers may deduct tax at source on certain payments, at rates that depend on the type of income. Withholding is a prepayment, not a separate tax: it is credited against your annual liability when you file, so you may owe more or receive a refund.
Filing and Deadlines
The annual return for a tax year is due by the end of March of the following year, so returns for tax year 2026 are due in March 2027. Online filing usually has a later deadline, announced by the Revenue Department each year. Forms, deadlines and how to file are covered in our Thai tax filing guide.