Thailand Personal Income Tax 2026: The Complete Overview
This page is the starting point for Thailand's 2026 personal income tax system — what determines your taxable income, which brackets apply, how residency and foreign income change the picture, and what filing involves. Each section below gives you the key facts and links to the site's full guide on that topic, so you can go as deep as you need to.
Does this apply to you?
Whether Thailand taxes your income starts with one question: are you a Thai tax resident? Under Section 41 of the Revenue Code, anyone present in Thailand for 180 days or more in a calendar year is a tax resident for that year — regardless of visa type or nationality.
Thai tax resident (180+ days)
Taxed on Thai-sourced income, plus foreign-sourced income you remit to Thailand.
Non-resident (under 180 days)
Taxed only on Thai-sourced income. Foreign income is never taxable, regardless of remittance.
See Tax residency below for the full rule, or the dedicated 180-day rule article for worked day-count examples.
How Thai income tax works
Every Thai personal income tax calculation follows the same sequence, whether you're a salaried employee or a freelancer with multiple income types:
- 1Assessable income — gross income from all sources, by Revenue Code category (salary, freelance, rental, etc.)
- 2Expense deductions — a flat or capped deduction, depending on income type
- 3Personal allowances — for yourself, spouse, children, parents, and other qualifying circumstances
- 4Taxable income — what remains after deductions and allowances
- 5Progressive tax brackets — applied to taxable income, band by band
- 6Credits & withholding — tax already withheld, and any foreign tax credit under a treaty, netted against tax owed
- 7Final result — additional tax owed, or a refund
Residency and foreign income (steps that apply on top of this base flow) are covered in their own sections below. The full step-by-step calculation, with a worked example, is documented on the Methodology page.
2026 tax brackets
Taxable income is taxed progressively across 8 bands, 0% to 35% — this bracket structure has been in effect since 2017 and is unchanged for 2026. Only the portion of income within each band is taxed at that band's rate.
| Taxable income band | Rate |
|---|---|
| 0 – 150,000 THB | 0% |
| 150,000 – 300,000 THB | 5% |
| 300,000 – 500,000 THB | 10% |
| 500,000 – 750,000 THB | 15% |
| 750,000 – 1,000,000 THB | 20% |
| 1,000,000 – 2,000,000 THB | 25% |
| 2,000,000 – 5,000,000 THB | 30% |
| Above 5,000,000 THB | 35% |
These bracket figures are corroborated by multiple secondary tax-advisory sources, but the Revenue Department's own English-language page showing brackets is stale (pre-2017 figures) — see the Sources page for the verification status of every figure on this site.
Full explanation, plus a marginal-vs-effective-rate worked example: see Thai Income Tax Rates and Brackets.
Allowances & deductions
Two separate things reduce your taxable income: an expense deduction (a flat or capped amount depending on your income type — for salaried employees, 50% of income capped at 100,000 THB) and personal allowances based on your family situation:
| Allowance | Amount | Condition |
|---|---|---|
| Personal allowance | 60,000 THB | Every taxpayer |
| Spouse allowance | 60,000 THB | Married, spouse has no income |
| Senior exemption (65+) | 190,000 THB | Taxpayer is 65 or older |
| Child allowance | 30,000 THB/child | Per qualifying child (+30,000 THB for 2nd+ child born 2018+) |
| Parent allowance | 30,000 THB/parent | Up to 4 parents, self-certified |
Retirement-fund contributions, life/health insurance, and donations are also deductible, each with its own cap. Full table and each cap's sourcing: Thailand Tax Deductions and How to Use the Thai Tax Calculator.
Tax residency
You're a Thai tax resident for a calendar year if you were physically present in Thailand for 180 days or more, aggregated across the year — not necessarily consecutive, and not determined by visa type. Non-residents are taxed only on Thai-sourced income and never on foreign income, regardless of remittance.
Thai tax residency threshold
180 days
- Tax year:
- 2026
- Last verified:
- September 2026
Worked day-count examples and edge cases: Am I a Thai Tax Resident? The 180-Day Rule, Explained With Examples.
Foreign income
If you're a Thai tax resident, foreign-sourced income becomes assessable when it's remitted (transferred, withdrawn, or spent) in Thailand. Since 1 January 2024 (Order Por. 161/2566), this applies even if the remittance happens in a later year than when the income was earned — income earned before that date keeps the older same-year-remittance treatment. Capital (e.g. savings from before you became a resident) is not income and isn't taxed regardless of when it's remitted. Where a Double Tax Agreement applies, foreign tax already paid can offset the Thai tax on the same income.
Conceptual overview: What Counts as Foreign Income in Thailand. Remittance mechanics and timing examples: Transferring Money to Thailand: 2024 Tax Rules. Foreign tax credits and treaties: Thai Double Tax Treaties.
Filing
Most taxpayers file an annual return (PND 90 or PND 91, depending on income types) by 31 March of the following year on paper — an e-filing extension has historically been granted but is not yet confirmed for the return covering tax year 2026. Freelancers and others with certain income types (rental, liberal profession, contracting, business) may also need to file a mid-year return, PND 94, by 30 September. You'll need a Thai Tax Identification Number (TIN) to file.
Step-by-step: Thai Tax Return for Expats: PND 90/91 Guide, PND 94: Mid-Year Tax Filing, and How to Get a Thai Tax ID Number.
What's new for 2026
Not everything on this page changed for 2026 — most of Thailand's income tax system carries over unchanged. Here's what's actually new versus what simply still applies:
Changed for 2026
- Social Security (SSO) contribution cap rises to 10,500 THB/year, up from 9,000 THB/year in 2024–2025 (Phase 1, effective 1 Jan 2026 through 2028).
Unchanged, still in effect for 2026
- Progressive tax brackets (0%–35%, in effect since 2017)
- Personal, spouse, child, and parent allowances
- The 180-day tax residency test
- The 2024+ foreign-income remittance rule (Por. 161/2566) — now two years in effect, not new for 2026
- VAT registration threshold (1,800,000 THB)
Based on the site's verified 2026 tax-rules registry — see Sources for what's primary-verified versus secondary-sourced.
Worked examples
These are computed by the same engine that powers the calculator — not typed by hand.
Gross income to taxable income to tax
Simple Employee: From Salary to Tax Owed
A single salaried employee earning ฿800,000 a year, with no dependents and no extra deductions beyond the standard employment deduction and personal allowance.
Assumptions (tax year 2026)
- Filing status: single, no dependents
- Employment income only (Section 40(1)) — eligible for the standard 50% deduction, capped at ฿100,000
- No life/health insurance, retirement fund contributions, or donations claimed
Gross income
฿800,000
Taxable income
฿640,000
Total tax
฿48,500
Marginal rate
15.00%
Effective rate (tax as % of gross income)
6.06%
This is the baseline flow every salaried taxpayer starts from: gross pay is reduced by the standard employment deduction and the personal allowance before any bracket rate is applied. The resulting taxable income (฿640,000) is what actually gets run through the progressive brackets — not the ฿800,000 salary.
Source: PwC Tax Summaries / Sherrings — Thailand Individual Deductions & Allowances — secondary source; see Sources & References for verification status
How deductions/allowances change the tax bill
Same Salary, Different Deductions
The same single, ฿800,000-salary employee as the Simple Employee example, but now contributing ฿25,000 to health insurance and ฿50,000 to a provident fund — both deduction categories the calculator supports.
Assumptions (tax year 2026)
- Same base profile as the Simple Employee example (single, no dependents, ฿800,000 salary)
- Adds: ฿25,000 health insurance premium (within the ฿25,000 cap) and ฿50,000 provident fund contribution (within the ฿500,000 cap)
Gross income
฿800,000
Taxable income
฿565,000
Total tax
฿37,250
Marginal rate
15.00%
Effective rate (tax as % of gross income)
4.66%
Without the extra deductions, this taxpayer owes 48,500 THB on a taxable income of 640,000 THB (see the Simple Employee example). Claiming the health insurance and provident fund deductions lowers taxable income to 565,000 THB and cuts the tax bill by 11,250 THB — money that would otherwise be taxed at this taxpayer's 15% marginal rate.
Source: PwC Tax Summaries / Sherrings — Thailand Individual Deductions & Allowances — secondary source; see Sources & References for verification status
Bracket threshold, part 1 of 2
Just Below the 1,000,000 Threshold
A taxpayer with ฿999,000 of taxable income — ฿1,000 below the boundary between the 20% and 25% brackets.
Assumptions (tax year 2026)
- Figure represents taxable income directly (after allowances/deductions already applied)
Gross income
฿999,000
Taxable income
฿999,000
Total tax
฿114,800
Marginal rate
20.00%
Effective rate (tax as % of taxable income)
11.49%
All of this income is taxed at 20% or below — none of it reaches the 25% bracket, since the boundary is ฿1,000,000.
Source: Sherrings — Thailand Personal Income Tax Rates — secondary source; see Sources & References for verification status
See all 8 examples, including bracket-threshold and full calculator walkthroughs, at Thailand Income Tax Examples.
Calculator
Everything above explains how the rules work. The calculator estimates what you owe, once you know how your specific income should be classified — for genuinely ambiguous cases (is this remittance capital or income? which treaty article applies to my pension?), that classification is still yours to make, ideally with a qualified advisor. The calculator does not provide legal or tax advice.
Estimate your tax
Enter your income, allowances, deductions, and (if applicable) foreign income to get your taxable income, tax owed, and effective rate.
Methodology & sources
Every figure on this page traces to a source recorded in this site's tax rules registry, each flagged as primary-government-verified or secondary-sourced. The residency threshold and the 2026 SSO cap above are primary/strongly corroborated; the tax brackets and allowance amounts rest on convergent secondary sources, as flagged inline above.
Full step-by-step calculation walkthrough: Methodology. Complete source list by topic: Sources & References.