About the Thailand Income Tax Calculator
This Thailand income tax calculator estimates the personal income tax (PIT) you owe on employment income for tax year 2026 (the calendar year, filed by March 2027). Enter your monthly salary and bonus, then your allowances — spouse, children, parents, social security, provident fund and insurance premiums — and it applies the Revenue Department’s progressive rates from 0% to 35% to your net taxable income.
It is useful for Thai employees and expats working in Thailand who want to check their monthly withholding, plan tax-saving purchases such as provident fund, SSF or Thai ESG units before year-end, or estimate the balance due on form PND 91. Tax is shown for the year and as an average monthly amount, alongside take-home pay after social security and provident fund contributions.
Assumptions: salary is your only income (section 40(1)), you are a Thai tax resident, the employment expense deduction is 50% capped at ฿100,000, and allowances use the amounts in the Revenue Department’s current deduction list — personal and spouse ฿60,000, children ฿30,000 (฿60,000 for a second or later child born from 2018), parents over 60 ฿30,000 each, social security up to ฿9,000 and provident fund contributions of ฿10,000 plus up to 15% of wages. Social security is 5% of wages up to the SSO wage ceiling; edit the monthly contribution to match your payslip.
With the default inputs, the personal income tax (yearly) is ฿25,600.00. Change any value above to recalculate instantly.
How to use the thailand income tax calculator
- 1Enter your monthly salary and expected bonus in months.
- 2Tick spouse and enter the number of children and parents you claim for.
- 3Check the monthly social security contribution on your payslip.
- 4Add provident fund, insurance and any other deductible amounts.
- 5Read your annual tax, monthly withholding and marginal rate.
Formula and method
Assessable employment income is 12 months of salary plus bonus. Employees deduct expenses at a flat 50% of employment income, capped at ฿100,000, and then subtract allowances: ฿60,000 personal allowance, ฿60,000 for a spouse with no income, ฿30,000 per child (฿60,000 for each second or later child born from 2018), ฿30,000 per supported parent aged 60 or over, social security contributions up to ฿9,000, provident fund contributions and life or health insurance premiums within their limits.
Tax on the resulting net income uses progressive rates: the first ฿150,000 is exempt, then 5% to ฿300,000, 10% to ฿500,000, 15% to ฿750,000, 20% to ฿1 million, 25% to ฿2 million, 30% to ฿5 million and 35% above. Employers withhold roughly one-twelfth of the estimated annual tax each month.
- Income
- Salary × 12 + bonus
- Allowances
- Personal, family, social security, provident fund, insurance and other deductions
Worked examples
฿50,000 a month with a one-month bonus
Income is ฿650,000. After the ฿100,000 expense cap, the ฿60,000 personal allowance and ฿9,000 social security, net income is ฿481,000. Tax is 5% of ฿150,000 (7,500) plus 10% of ฿181,000 (18,100) = ฿25,600, about ฿2,133 a month.
฿30,000 a month, no bonus
On ฿360,000 a year, deducting ฿100,000 expenses and ฿69,000 of allowances leaves ฿191,000. Only the ฿41,000 above the exempt band is taxed at 5%, so tax is ฿2,050 for the year.
฿150,000 a month, family and provident fund
Income of ฿2.1 million less ฿100,000 expenses and ฿349,000 of allowances (personal and spouse 120,000, children 90,000, social security 9,000, provident fund 100,000, insurance 30,000) gives ฿1,651,000. Tax is ฿115,000 on the first million plus 25% of ฿651,000 = ฿277,750.
฿200,000 a month supporting two parents
Income of ฿2.4 million less ฿100,000 expenses and ฿129,000 of allowances leaves ฿2,171,000. Tax is ฿365,000 on the first ฿2 million plus 30% of ฿171,000, a total of ฿416,300.
Frequently asked questions
What are the income tax rates in Thailand?+
Thailand taxes net income progressively: 0% up to ฿150,000, 5% to ฿300,000, 10% to ฿500,000, 15% to ฿750,000, 20% to ฿1 million, 25% to ฿2 million, 30% to ฿5 million and 35% above ฿5 million.
How much salary is tax-free in Thailand?+
For a single employee with only the personal allowance and social security, roughly ฿26,500 a month (about ฿319,000 a year) is tax-free: the 50% expense deduction, ฿60,000 allowance, ฿9,000 social security and the ฿150,000 exempt band cover it.
What is the employment expense deduction in Thailand?+
Employees can deduct 50% of salary, wages and bonuses as expenses, up to a maximum of ฿100,000 a year. You do not need receipts; it is applied automatically on form PND 91.
How much can I deduct for social security in Thailand?+
Employee social security contributions are deductible as actually paid, up to ฿9,000 a year according to the Revenue Department’s deduction list. Contributions are 5% of wages up to the Social Security Office wage ceiling.
Do foreigners pay income tax in Thailand?+
Yes. Anyone who works in Thailand pays tax on Thai-source employment income, and people resident for 180 days or more in a calendar year are tax residents. Residents can claim the same allowances as Thai citizens.
When is the Thai tax return due?+
Employees file form PND 91 for the calendar year by 31 March of the following year, or usually around 8 April when filing online. Any tax not covered by monthly withholding is paid then, and overpayments can be refunded.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.