CalcThai
calcthai.com · Thailand Personal Income Tax Calculator
Money & tax
Thailand Personal Income Tax Calculator
Work out Thai personal income tax on salary and bonus — expenses and deductions applied automatically, tax shown bracket by bracket. Free, no sign-up.
Tax by bracket
| Taxable income (baht) | Rate | Income in this band | Tax in this band (baht) |
|---|---|---|---|
| Up to 150,000 | 0% | 150,000 | 0.00 |
| 150,001 – 300,000 | 5% | 39,500 | 1,975.00 |
Ask about this page
The AI assistant answers only questions about the calculator on this page.
Thailand taxes personal income progressively, meaning the rate rises as taxable income rises — but only the portion above each threshold is taxed at the higher rate. Your whole income is never taxed at the top rate. This is the single most common misunderstanding about Thai tax, and it worries people into thinking a pay rise could leave them with less money. It cannot. This calculator shows exactly how much of your income falls into each band and what that band costs you.
If you are a foreigner working in Thailand, note that salary earned for work performed in Thailand is taxable here regardless of how long you have stayed. Length of stay matters for a different question: whether you count as a Thai tax resident, which is what determines how foreign income is treated. The Revenue Department defines a resident as anyone in Thailand for 180 days or more in a calendar year.
How it works
Calculating Thai income tax on a salary takes four steps.
Step 1 — Total your income for the year. Multiply your monthly salary by 12, then add bonus, commission and any other employment income received during the tax year, which in Thailand always runs January to December.
Step 2 — Deduct the standard expense allowance. Employment income is category 1 income under Section 40(1) of the Revenue Code, and the law allows a flat deduction of 50% of that income, capped at 100,000 baht. In practice this means anyone earning 200,000 baht or more a year deducts exactly 100,000 baht.
Step 3 — Deduct your allowances. Everyone receives a personal allowance of 60,000 baht automatically. On top of that you can deduct the social security contributions you actually paid during the year, 60,000 baht for a spouse with no income, 30,000 baht per child, life insurance premiums up to 100,000 baht, home loan interest up to 100,000 baht, and contributions to RMF, SSF and ThaiESG funds and qualifying donations under their own conditions.
Step 4 — Apply the progressive brackets. What remains is your taxable income. The first 150,000 baht is exempt. Anything above that is taxed band by band, starting at 5% and rising to 35% on the portion above 5 million baht.
To make this concrete: someone with 400,000 baht of taxable income does not pay 10% on the whole 400,000. They pay nothing on the first 150,000, 5% on the part from 150,001 to 300,000, and 10% only on the part from 300,001 to 400,000.
Frequently asked questions
At what salary do I start paying tax in Thailand?
Someone whose only income is a salary, with no deductions beyond the personal allowance and social security, generally starts paying tax at around 26,700 baht a month. That figure moves though — it depends entirely on your own deductions. With children, a spouse with no income, life insurance or tax-deductible funds, the threshold is higher. Enter your real numbers above to see where you actually stand.
If I get a pay rise, could my take-home pay go down?
No. Progressive brackets apply the higher rate only to the income above each threshold, never retroactively to the whole amount. If your taxable income moves from 299,000 to 310,000 baht, only the extra 11,000 is taxed at the higher rate, and every baht below stays taxed exactly as before. A pay rise always leaves you with more money.
Do I have to pay Thai tax as a foreigner?
If you work in Thailand, the salary you earn for that work is taxable in Thailand, regardless of your nationality or how long you have been here. Separately, if you spend 180 days or more in Thailand during a calendar year you are a Thai tax resident, which also brings foreign income you bring into Thailand into scope. Non-residents are taxed only on Thai-source income. Cross-border situations often involve a double taxation agreement between Thailand and your home country, so it is worth confirming your position with the Revenue Department or a tax adviser.
When is the tax return due?
Employees file form PND 91 by 31 March of the following year. Filing online through the Revenue Department website normally extends the deadline by around eight days. Note that if your income reaches the filing threshold you must submit a return even when the calculation shows no tax to pay.
Which deductions does this calculator include?
The 60,000 baht personal allowance, social security calculated automatically from your salary, a spouse with no income, children, life insurance premiums and home loan interest. Anything else — RMF, SSF and ThaiESG funds, provident fund contributions, the allowance for supporting parents, donations — can be entered as a combined figure in the other deductions field.
Why does the social security figure differ from my payslip?
From 1 January 2026 the wage ceiling used for Section 33 social security contributions rose from 15,000 to 17,500 baht, which raised the maximum monthly contribution from 750 to 875 baht. If your payslip still shows 750 baht it may predate that change.
Sources
- Personal income tax rates — Revenue Department (Thai)
- Personal Income Tax, including the 180-day residency rule — Revenue Department (English)
- Expense deductions by income category — Revenue Department (Thai)
- Social Security Office
Rates last verified 25 Aug 2026