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Personal Income Tax in Thailand
Thailand imposes Personal Income Tax (PIT) on both residents and non-residents. PIT is based on the person’s assessable income derived from employment or business undertaken in Thailand, regardless of whether the income was earned inside or outside of the country.
Additionally, residents of Thailand are taxed on any income that is remitted into Thailand in the year in which it is received.
Tax residents in Thailand are legally required to pay and file PIT returns every year.
How does Personal Income Tax work in Thailand?
Both residents (people who live in Thailand for a period or periods which total more than 180 days per tax year) and non-residents have to obtain a personal income tax ID and submit an annual personal tax return.
Assessable income in Thailand is categorised into eight categories:
- Income from employment. Income from the hire of work, office of employment or services.
- Income from goodwill, copyright, franchise, patent or other rights.
- Income from interest, dividend, bonus for investors, gain on amalgamation, acquisition or dissolution of a company or partnership or gain on transfer of shares.
- Lease of property, breach of a hire-purchase agreement and instalment sale contract.
- Income from liberal professions, such as law, medicine, engineering, architecture, accountancy and fine arts.
- Income from a contract of work whereby the contractor provides essential materials other than tools.
- Income from business, commerce, agriculture, transportation or any other activity not mentioned above.
Personal income tax rates in Thailand
Thailand makes use of a progressive tax system for personal income tax, the rates of taxation can be seen below:
| Taxable income (THB) | Tax rate |
| 0 – 150,000 | Exempted |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1 million | 20% |
| 1,000,001 – 2 million | 25% |
| 2,000,001 – 5 million | 30% |
| 5,000,001 or more | 35% |
For a list of available exemptions, please see the FAQs.
The tax year in Thailand ends on December 31, and any due tax filings and payments must be submitted by March 31 of the following year.
Personal income tax filings may be submitted by paper or online.
For income derived from renting property, the liberal professions and all income that falls within these activities; business, commerce, agriculture, transportation etc, the taxpayer must also file a half-yearly tax return on September 30. These taxes may be redeemed as tax credits at the end of the year.
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All Personal Income Tax submissions are handled by tax experts.Scope of work
- Prepare and file the annual Corporate Income Tax return and payment.
- Prepare and file the Corporate Income Tax prepayment return and payment.
- Answering questions in relation to the Corporate Income Tax process.
- Advise on post payment compliance.
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What is the process for filing a Personal Income Tax Return ?
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Our experts will calculate your yearly income, apply reductions and assess the amount of personal income to be paid.
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Prepare & File the Annual Personal Income Tax Return
Our experts prepare and file the annual personal income tax return with the Revenue Department.
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Frequently asked questions
What are the Personal Income Tax Exemptions in Thailand?
Taxpayers can deduct the standard amount or actual expenses from the income received as follows:
| Income type | Deductible expenses |
| Employment income (1) | 50% of the assessable income capped at THB 100,000 |
| Income from hiring of services (2) | 50% of the assessable income capped at THB 100,000 |
| Income from goodwill, copyright and other rights (3) | 50% of the assessable income capped at THB 100,000 or the actual expenses |
| Income from interest, dividend (4) | Expenses cannot be deducted |
| Rental income (5) | 10 – 30% of income or actual expenses |
| Income from liberal professions (6) | 30 – 60% of income or actual expenses |
| Construction income (7) | 60% of income or actual expenses |
| Income from business, commerce, agriculture, transportation or other income (8) | 60% of income or actual expenses |
Resident taxpayers can deduct personal and specific allowances.
| Allowances | Baht (THB) |
| PERSONNAL ALLOWANCES | |
| Personal allowances for taxpayers | 60,000 |
| Spouse allowance | 60,000 |
| Child allowance (maximum of three children each) | 30,000 per child |
| Parent allowance | 30,000 per parent (ages over 60) |
| Maternity and pregnancy allowance | Actual payment but not exceeding 60,000 |
| Care of disabled or incapacitated family member | 60,000 each |
| Care of a disabled or an incapacitated person other than a family member | 60,000 |
| SPECIAL ALLOWANCES | |
| Social security fund contributions | Maximum of 9,000 per year |
| Life insurance premium | Not more than 100,000 per year |
| Health insurance premium | Not exceeding 15,000 per year (when combined with life insurance premium does not exceed 100,000) |
| Health insurance premium for parents | Not exceeding 15,000 |
| Mortgage interest incurred for the purpose of purchase or construction of a residential building in Thailand | Maximum of 100,000 per year |
| Contributions to the Provident Fund | Contributions with a limit of 15% of total wages but not exceeding an allowance of 500,000 |
| Contributions to the Retirement Mutual Fund | Contributions with a limit of 15% of total assessable income subject to tax with a maximum allowance of 500,000 |
| Donations to specific charities | Actual donated amount up to 10% of taxable income after all other allowances are deducted |
What happens if I submit a late or inaccurate filing?
Anyone who submits an inaccurate tax return will be subject to a penalty rate of 100% and 200% for filing the tax return after the deadline. The taxpayer may submit a written request to the assessment officer. If the assessment officer accepts that the taxpayer did not intend to evade the payment of taxes and cooperated with the officer during the tax audit, the penalty will be reduced by 50%.
Any individual who fails to submit payment of the personal income tax within the specified time will be liable to pay a surcharge of 1.5% per month, or a fraction of the amount of tax to be paid or remittable, excluding the amount of the tax imposed.
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