What is the personal income tax rate in Thailand?

Thailand uses a progressive personal income tax system with rates from 0% to 35%. The first 150,000 THB is exempt, then 5% up to 300,000 THB, 10% up to 500,000 THB, 15% up to 750,000 THB, 20% up to 1,000,000 THB, 25% up to 2,000,000 THB, 30% up to 5,000,000 THB, and 35% above that.

What is the LTR visa 17% flat tax rate?

LTR Highly Skilled Professionals employed in Thailand by a qualifying organisation are eligible for a flat 17% personal income tax rate on their Thailand-source employment income, instead of the progressive rate which reaches 35%. This is a BOI-designated benefit under the LTR visa programme.

How do I calculate my Thailand tax?

Subtract your allowable deductions from gross income the employment income deduction (50%, capped at 100,000 THB) and personal allowance (60,000 THB) are the most common. Apply the progressive tax bands to the resulting taxable income. Or use the free Thailand Tax Calculator on this page to get an instant estimate.

🇹🇭 Thailand PIT Calculator

Personal Income Tax Estimate 2025 Tax Year (Filing 2026)

2025 Regulations Easy E-Receipt 2.0 Thai ESG Fund Progressive Brackets

1 Annual Assessable Income

Gross Employment Income Category 1

Annual Base Salary / Wages

THB

Bonuses, Overtime & Benefits

THB

Include annual bonuses, overtime, housing allowance, and monetary value of other employment benefits.

2 Personal & Family Allowances

✓ Every taxpayer receives an automatic Personal Allowance of 60,000 THB already included in the calculation.

Marital Status

Dependent Parents (max 4)

Age ≥ 60, income ≤ 30,000 THB/yr. 30,000 THB per parent (taxpayer's & spouse's parents).

Disabled Persons Supported

60,000 THB per person. Requires appropriate documentation.

Dependent Children (Legitimate / Adopted, Age ≤ 25)

Children Born Before 2018

30,000 THB each.

Children Born In / After 2018

1st child: 30,000 THB; 2nd child onwards: 60,000 THB each.

3 Specific Financial Deductions

Life & Health Insurance (Self)

THB

Max 100,000 THB combined. Health component individually capped at 25,000 THB.

Home Mortgage Interest

THB

Max 100,000 THB for interest paid on a home loan.

Social Security Contribution

THB

Max 9,000 THB/year (5% of salary, capped at 15,000 THB/month).

🎉 2025 Government Stimulus Deductions

Easy E-Receipt 2.0

THB

Max 50,000 THB for eligible e-purchases (Jan 16 – Feb 28, 2025).

Domestic Tourism Stimulus

THB

Max 20,000 THB for accommodation & restaurant expenses (Q4 2025).

Retirement & Investment Funds

⚠ Provident / Government Pension Fund + Retirement Mutual Fund + Super Savings Fund are jointly capped at 500,000 THB. Thailand ESG Fund has a separate cap of 300,000 THB.

Provident / Government Pension Fund

Max 15% of income.

Retirement Mutual Fund

Max 30% of income.

Super Savings Fund (max 200k)

Max 30% of income, capped at 200,000 THB.

Thailand ESG Fund (max 300k)

Max 30% of income, capped at 300,000 THB. Separate limit.

4 Donations

Education / Hospital Donations

THB

Deducted at 200% of actual amount paid (2× deduction).

General Charitable Donations

THB

Deducted at 100% of actual amount paid (1× deduction).

ⓘ Total donation deductions cannot exceed 10% of your income before donations.

▸ Calculation Results

Assessable Income0 THB

Less: Expense Deduction (50%, max 100k)−0 THB

Less: Family & Personal Allowances−0 THB

Less: Financial Deductions−0 THB

Income Before Donations0 THB

Less: Donation Deductions−0 THB

Net Taxable Income0 THB

Estimated Tax Payable

Thai Baht (THB)

Effective Tax Rate

0.00%

Progressive PIT brackets applied for 2025 tax year.
Results are estimates only not professional tax advice.