Tax Sources & References

Registry last reviewed: September 2026

← Back to the 2026 tax overview

MyThaiTaxes is an independent website and calculator — we are not the Thai Revenue Department or any other government body. To research and check the figures behind our calculator and articles, we rely on authoritative sources: official Thai government publications where we can find them, and reputable professional tax-advisory firms where a primary government page is unavailable, outdated, or hard to parse.

Thai tax rules change, and every taxpayer's situation is different. Nothing on this site is a substitute for checking an official source or consulting a licensed Thai tax advisor for your specific circumstances.

How we verify tax information

  1. Identify the specific tax rule or requirement being calculated or explained.
  2. Consult authoritative sources — starting with official Thai government publications.
  3. Determine which tax year the rule applies to.
  4. Record the source, the applicable tax year, and any conditions or limitations that affect it.
  5. Incorporate the figure into the calculator or an article, with the source attached.
  6. Review the information again when Thai tax rules change.

Every figure in our calculator methodology traces back to a source recorded this way. Where a rule could only be confirmed against a secondary source rather than a primary government document, we say so rather than presenting it as settled fact.

Primary sources

The official government and treaty documents we lean on most for the calculator's core figures.

Thai Revenue Department

Official source
Revenue Code Section 41 — Tax Residency
Tax year:
2026
Last reviewed:
September 2026

Thai Revenue Department

Official source
List of Double Tax Agreements (DTAs)
Tax year:
2026
Last reviewed:
September 2026

Thai Revenue Department

Official source
Guide to Personal Income Tax Return 2021 (PND90)
Tax year:
2026
Last reviewed:
September 2026

Thai Revenue Department

Official source
Withholding Tax Rate Table (Tor.Por. 4/2528)
Tax year:
2026
Last reviewed:
September 2026

Thai Revenue Department

Official source
VAT Registration Threshold (Revenue Code §80–82)
Tax year:
2026
Last reviewed:
September 2026

Thai Revenue Department

Official source
VAT Registration Deadline (Revenue Code §85/1)
Tax year:
2026
Last reviewed:
September 2026

Board of Investment (BOI)

Official source
Royal Decree No. 743 B.E. 2565 — LTR Visa Tax Provisions
Tax year:
2026
Last reviewed:
September 2026

Internal Revenue Service (IRS, USA)

Official source
US–Thailand Double Taxation Convention (treaty text)
Tax year:
2026
Last reviewed:
September 2026

Sources by topic

Personal Income Tax

Thai Revenue Department

Official source
Guide to Personal Income Tax Return 2021 (PND90)
Tax year:
2026
Last reviewed:
September 2026

PwC Tax Summaries

Professional tax advisory
Thailand — Individual Deductions
Tax year:
2026
Last reviewed:
September 2026

Tax Rates & Brackets

The Revenue Department's own English-language rate page has not been updated since before the current bracket structure took effect in 2017 and still shows outdated figures — we do not use it as a source for current brackets. Until an updated primary page is available, we rely on the professional tax-advisory source below.

Sherrings

Professional tax advisory
Thailand Personal Income Tax Rates
Tax year:
2026
Last reviewed:
September 2026

Deductions & Allowances

Thai Revenue Department

Official source
Guide to Personal Income Tax Return 2021 (PND90)
Tax year:
2026
Last reviewed:
September 2026

Sherrings

Professional tax advisory
Personal Tax Deductions & Allowances in Thailand
Tax year:
2026
Last reviewed:
September 2026

PwC Tax Summaries

Professional tax advisory
Thailand — Individual Deductions
Tax year:
2026
Last reviewed:
September 2026

Forvis Mazars

Professional tax advisory
Personal Income Tax in Thailand
Tax year:
2026
Last reviewed:
September 2026

Forvis Mazars

Professional tax advisory
Tax Deduction for a Second Child
Tax year:
2026
Last reviewed:
September 2026

MSNA Group

Professional tax advisory
Parents' Allowance for Computation of Thai Personal Income Tax
Tax year:
2026
Last reviewed:
September 2026

Social Security

BDO Thailand

Professional tax advisory
New Social Security Fund's Wage Ceiling
Tax year:
2026
Last reviewed:
September 2026

Tax Residency

Thai Revenue Department

Official source
Revenue Code Section 41 — Tax Residency
Tax year:
2026
Last reviewed:
September 2026

Foreign Income

Thai Revenue Department

Official source
List of Double Tax Agreements (DTAs)
Tax year:
2026
Last reviewed:
September 2026

Board of Investment (BOI)

Official source
Royal Decree No. 743 B.E. 2565 — LTR Visa Tax Provisions
Tax year:
2026
Last reviewed:
September 2026

Internal Revenue Service (IRS, USA)

Official source
US–Thailand Double Taxation Convention (treaty text)
Tax year:
2026
Last reviewed:
September 2026

Mahanakorn Partners Group

Professional tax advisory
Overview of Orders Por. 161/2566 and Por. 162/2566
Tax year:
2026
Last reviewed:
September 2026

Tax Filing

MBMG Group

Professional tax advisory
PND94 Half-Year Personal Income Tax Filing
Tax year:
2026
Last reviewed:
September 2026

Nishimura & Asahi

Professional tax advisory
E-Filing Extension for Tax Returns in Thailand
Tax year:
2026
Last reviewed:
September 2026

Withholding Tax

Thai Revenue Department

Official source
Withholding Tax Rate Table (Tor.Por. 4/2528)
Tax year:
2026
Last reviewed:
September 2026

Sherrings

Professional tax advisory
Dividend Income & Personal Income Tax in Thailand
Tax year:
2026
Last reviewed:
September 2026

Acclime Thailand

Professional tax advisory
Withholding Tax Guide
Tax year:
2026
Last reviewed:
September 2026

Tax Treaties

Thai Revenue Department

Official source
List of Double Tax Agreements (DTAs)
Tax year:
2026
Last reviewed:
September 2026

Internal Revenue Service (IRS, USA)

Official source
US–Thailand Double Taxation Convention (treaty text)
Tax year:
2026
Last reviewed:
September 2026

VAT & Business Registration

Thai Revenue Department

Official source
VAT Registration Threshold (Revenue Code §80–82)
Tax year:
2026
Last reviewed:
September 2026

Thai Revenue Department

Official source
VAT Registration Deadline (Revenue Code §85/1)
Tax year:
2026
Last reviewed:
September 2026

RegFollower

Professional tax advisory
Thailand Extends Reduced VAT Rate
Tax year:
2026
Last reviewed:
September 2026

A note on tax years

Thai tax rules can and do change from year to year — allowances get adjusted, thresholds are revised, and new decrees are issued. Every source on this page is tagged with the tax year it was reviewed for (2026) and the date of that review (September 2026). If you are relying on a figure for a different tax year, check the source directly rather than assuming it still applies.

Related resources

Found something that looks outdated or incorrect?

We'd rather hear about it than leave it wrong. If you spot a source that's outdated, a broken link, a figure that doesn't match an official document, or a calculator result that seems inconsistent with the sources above, please let us know at info@mythaitaxes.com — or see the About page for more ways to get in touch.