How to calculate income tax in Thailand (2026)

Thailand taxes residents on a progressive scale from 0% to 35%, after a 50% employment expense deduction (up to ฿100,000) and personal allowances. You are generally a tax resident if you stay 180 days or more in the calendar year. On ฿1,200,000 a single person pays about ฿122,375 in income tax and keeps about ฿1,067,125.

Work out your own pay

What the law says

The Thai tax year is the calendar year. You are generally a tax resident if you stay in Thailand for 180 days or more in the year, and residents are taxed on income from work done in Thailand. Employers withhold tax from each payslip, and you settle any difference in an annual return filed early the next year. Rules on foreign-sourced income brought into Thailand by residents have changed in recent years and the calculator does not model them, so ask the Revenue Department if you have income from abroad.

Tax rates for residents

Tax is charged on taxable income, which is pay less the employment expense deduction, allowances and social security. Each slice is taxed at the rate for its band.

Taxable income	Rate
First ฿150,000	0%
฿150,001 to ฿300,000	5%
฿300,001 to ฿500,000	10%
฿500,001 to ฿750,000	15%
฿750,001 to ฿1,000,000	20%
฿1,000,001 to ฿2,000,000	25%
฿2,000,001 to ฿5,000,000	30%
Over ฿5,000,000	35%

Employment expense deduction and allowances

Employees can deduct 50% of employment income, up to ฿100,000, without receipts. The calculator then gives a personal allowance of ฿60,000. It adds ฿60,000 for a spouse with no income, ฿30,000 for each child, and ฿60,000 instead for the second and later children born in 2018 or later. Many other deductions exist, such as insurance premiums, provident fund and retirement fund contributions, and mortgage interest, but the calculator does not model them.

Social security

Employees contribute 5% of monthly pay to the Social Security Fund, on pay up to a ceiling. The calculator uses a ceiling of ฿17,500 a month, so the most you pay is ฿875 a month, or ฿10,500 a year. Contributions are deductible, and your employer pays a matching share. Foreign employees working under a Thai employment contract are generally covered, so check with the Social Security Office.

Sources

Thai Revenue Department, income tax rates, allowances, residency
Social Security Office, social security contributions

Worked examples

Rules for 2026. Every amount below is worked out by the calculator's own engine, the same one the tool runs.

How to calculate personal income tax in Thailand on ฿1,200,000

A single employee on ฿1,200,000 pays ฿10,500 of social security. The expense deduction is the ฿100,000 cap and the personal allowance is ฿60,000, so taxable income is ฿1,029,500. The brackets give ฿122,375 of income tax. You keep about ฿1,067,125, or 88.9% of gross, and the marginal rate is 25.0%.

Gross paya year, before tax฿1,200,000
Social security (5%, wage ceiling 17,500 a month)contribution, taken from pay−฿10,500
Employment expense deduction (50%, max 100k)lowers the taxable income฿100,000
Personal, spouse and child allowanceslowers the taxable income฿60,000
Personal income taxtax, taken from pay−฿122,375
Take-home pay88.9% of gross, ฿88,927 a month฿1,067,125

The 50% expense deduction is capped at ฿100,000, so its value shrinks as pay rises. Employers withhold during the year, and the annual return settles the difference.

Open this example in the calculator → The next 1% of pay loses 25.0% to tax and contributions.

How much tax does a married employee with two children pay in Thailand on ฿1,800,000?

This is a married earner with a spouse who has no income and two children, both born in 2018 or later. Allowances total ฿210,000: ฿60,000 personal, ฿60,000 spouse, ฿30,000 for the first child and ฿60,000 for the second, because the higher amount for a child born in 2018 or later starts from the second child. After ฿10,500 of social security and the ฿100,000 expense deduction, taxable income is ฿1,479,500 and tax is ฿234,875. You keep about ฿1,554,625, or 86.4% of gross.

Gross paya year, before tax฿1,800,000
Social security (5%, wage ceiling 17,500 a month)contribution, taken from pay−฿10,500
Employment expense deduction (50%, max 100k)lowers the taxable income฿100,000
Personal, spouse and child allowanceslowers the taxable income฿210,000
Personal income taxtax, taken from pay−฿234,875
Take-home pay86.4% of gross, ฿129,552 a month฿1,554,625

The family allowances cut taxable income by ฿150,000 more than in the single example, but the next baht is still taxed at 25%.

Open this example in the calculator → The next 1% of pay loses 25.0% to tax and contributions.

How to pay less tax, legally

These are mainstream, legal ways to reduce Thai tax. Which ones apply depends on your residency and family.

Provident fund contributions

Suits: employees whose company runs a registered provident fund. Your contributions are deductible up to a limit set by the Revenue Department, and the employer usually adds its own share.

Caveat: the money is for retirement, and leaving early can affect the tax treatment.

Retirement mutual funds and other approved funds

Suits: tax residents in the higher brackets who want to save for retirement. Contributions to approved retirement funds can be deducted within annual limits, which change from time to time.

Caveat: funds must be held for a minimum period, and selling early can mean paying back the tax benefit. Check the current rules before you invest.

Claim allowances and deductions for family, insurance and a home loan

Suits: anyone who supports a spouse, children or parents, or pays life or health insurance premiums or mortgage interest. These are standard deductions on the annual return.

Caveat: each has a cap and needs documents. The calculator only models the personal, spouse and child allowances.

Donations to approved bodies

Suits: people who already give to charity. Donations to approved organisations are deductible, within a limit based on your income.

Caveat: only recognised recipients count, and you need the receipt.

What the calculator does not model

Employment income only. It models one salary for a full year. Investment income, a business, or a part year are not included.
No bonuses or benefits. Bonuses, housing and other allowances are not modelled separately.
Residents only. The calculator uses resident rates and does not test the 180-day rule.
Basic allowances. Personal, spouse and child allowances are included. Insurance, provident fund, retirement fund and mortgage deductions are not.
Foreign income not modelled. Tax on foreign-sourced income brought into Thailand is not covered, and the rules have changed in recent years.
No tax treaties or foreign tax credits. Tax paid in your home country is not offset here.
A full-year figure. Monthly withholding is an estimate, so a payslip can differ from the result.

General information, not tax advice. The figures follow the rules as published for the year shown. Check the ones that matter to you with the tax authority or an adviser before you sign a contract.

Frequently asked questions

How much tax do I pay on ฿1,200,000 in Thailand?

A single resident pays about ฿122,375 in income tax and ฿10,500 in social security, and keeps about ฿1,067,125. Try your own figure in the Global Income Tax Calculator.

What is the 180-day rule in Thailand?

If you stay in Thailand for 180 days or more in a calendar year, you are a tax resident for that year. Residents are taxed on income from work in Thailand at the progressive rates, with the expense deduction and allowances. Count days before a move or departure, since your status can differ from year to year.

Why is a 50% deduction taken off my salary, and why is it capped at ฿100,000?

Thai law gives employees a standard deduction for work expenses without receipts: 50% of employment income, up to ฿100,000. On a salary of ฿200,000 or less, half of it is deducted. Above that, the deduction stays at ฿100,000, so its share of pay falls as you earn more. The calculator applies it automatically.

Why does the Thai social security contribution stop at ฿875 a month?

The contribution is 5% of monthly pay, but only pay up to a wage ceiling counts. The calculator uses a ceiling of ฿17,500 a month, so the maximum is ฿875 a month, or ฿10,500 a year. A higher salary pays the same amount, so it is a small share of high pay.

Do I pay Thai tax on income from abroad?

Thailand taxes residents on income from work done in Thailand. Recent rule changes mean that foreign-sourced income a tax resident brings into Thailand can also be taxable, and the details depend on when it was earned and how it arrives. The calculator does not model this, so ask the Revenue Department or a tax adviser if you have foreign income.

Why do I need to file a return if my employer withholds tax?

Employers withhold tax each month using an estimate that assumes your pay stays the same and ignores deductions you can claim. After the year you file an annual return, early in the following year, to claim allowances such as insurance or a retirement fund and to settle any difference. The calculator shows the full-year tax, so a payslip can differ.