🇹🇭 Thailand PIT Calculator

Personal Income Tax Estimate: 2026 Tax Year (returns filed in 2027)

2026 Tax Year Progressive Rates 0–35% ThaiESG Solar Rooftop

1 Annual Employment Income

Salary and other employment income received in 2026

Annual Base Salary / Wages

THB

Bonuses, Overtime & Benefits

THB

Annual bonuses, overtime, housing allowance and the value of other benefits from your employer.

2 Personal & Family Allowances

✓ Every taxpayer receives a personal allowance of 60,000 THB. It is already included in the calculation.

Marital Status

Your Parents Supported (max 2)

30,000 THB per parent aged 60 or over with income of no more than 30,000 THB in the year.

Spouse's Parents Supported (max 2)

Same conditions. Counts only if your spouse has no income.

Disabled Persons Supported

60,000 THB per person. Requires a disability card and the supporting documents.

Children: list every living child, oldest first

Include children who no longer qualify, because they still count for birth order. The second and later own children born in 2018 or later get 60,000 THB; other qualifying children get 30,000 THB. A child generally qualifies if under 20, or under 25 and in higher education, and not earning a significant income of their own.

No children added.

3 Insurance, Home & Social Security

Life Insurance Premiums (Self)

THB

Policies of 10 years or more. Max 100,000 THB, shared with health insurance.

Health Insurance Premiums (Self)

THB

Max 25,000 THB. Life and health together max 100,000 THB.

Parents' Health Insurance

THB

Premiums you pay for your parents (or a non-earning spouse's parents) whose income is no more than 30,000 THB. Max 15,000 THB in total.

Home Loan Interest

THB

Interest on a loan to buy or build a home. Max 100,000 THB.

Social Security: Amount Actually Paid

THB

Enter the Social Security contributions you actually paid during 2026, based on your Social Security records or certificate (your employer's 50 Tawi withholding certificate also shows this).

Solar Rooftop System (2026)

Equipment & Installation Paid

THB

Buying solar equipment does not on its own qualify. The deduction (max 200,000 THB) applies only if all of these are met:

the system is installed on the roof of a home and connected to the MEA or PEA grid, with the connection completed in 2026;
you paid a VAT-registered installer and hold a full e-Tax Invoice;
you have not claimed this deduction for another system, and no one else claims it for this one.

My system meets all of these conditions

Retirement & Investment Funds

⚠ Provident fund and RMF together are capped at 500,000 THB. ThaiESG has its own separate limit.

Provident Fund (Your Contributions)

THB

Max 15% of your base salary / wages.

Retirement Mutual Fund (RMF)

THB

Max 30% of your total employment income.

Thailand ESG Fund (ThaiESG)

THB

Units bought in 2026. Max 30% of your total employment income and 300,000 THB. Units must be held for at least 5 years.

4 Donations

Donations Allowed at Double

THB

Only donations the Revenue Department allows at twice the amount given, such as qualifying gifts to education or public hospitals recorded in the e-Donation system. Enter the amount you gave.

Other Qualifying Donations

THB

Deducted at the amount given.

ⓘ Double donations are capped at 10% of income after expenses, allowances and other deductions. Other donations are then capped at 10% of what remains.

▸ Calculation Results

Assessable Income0 THB

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

Less: Personal & Family Allowances−0 THB

Less: Insurance, Funds & Other 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 rates for the 2026 tax year applied.
Results are estimates only, not professional tax advice.

About This Calculator

This calculator estimates Thai personal income tax for the 2026 tax year on employment income: salary, bonuses, overtime and benefits from an employer. It applies the 50% expense deduction (capped at 100,000 THB), your allowances and deductions, the donation limits and then the progressive rates. It does not cover other income types, foreign income or special tax regimes. For the full rules, see the Thailand personal income tax guide.

Frequently Asked Questions

What is the personal income tax rate in Thailand?

Thailand uses progressive personal income tax rates from 0% to 35% on net taxable income. 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.

How does this calculator work out my tax?

It adds your salary and other employment income, subtracts the 50% expense deduction (capped at 100,000 THB), the 60,000 THB personal allowance, your family allowances and the deductions you enter, then applies the donation limits. The progressive rates are applied to the net taxable income that remains. Each deduction is limited to the maximum allowed for the 2026 tax year.

Does this calculator include the LTR 17% tax rate?

No. The 17% rate is not a general LTR rate. It applies only to qualifying employment income of LTR Highly Skilled Professionals working for an eligible employer, so this calculator uses the standard progressive rates. The LTR and digital nomad tax guide explains who qualifies.