Thailand Income Tax 2026: Rates and Deductions Explained
Last reviewed: July 2026
Quick Answer
Thailand income tax in 2026 uses progressive resident rates from 0% to 35%, administered by the Revenue Department. You become a tax resident after 180 days in a calendar year. Residents claim allowances such as the THB 60,000 personal allowance, and annual returns (PND 90 or 91) are due by March 31.
Rates as of 2026. Verify with official sources before filing.
Thailand taxes personal income on a progressive scale from 0% to 35%, with the first THB 150,000 of net income fully exempt. A set of personal allowances and expense deductions reduces your taxable income before the rates apply, so effective rates are often much lower than the headline figures. This guide covers the 2026 rates, the main allowances, the 180-day residency rule, what expats need to know, and the annual filing deadline.
How Does Thailand Income Tax Work?
Thai personal income tax is charged on net assessable income, which is your gross income minus expense deductions and personal allowances. Only the portion of net income that falls in each band is taxed at that band's rate, and the top rate applies only to the highest slice. Because the first THB 150,000 is taxed at 0%, and allowances lift the starting point further, many lower earners pay no tax at all.
The tax year is the calendar year. Employers withhold tax from salaries each month under the withholding system, and individuals file an annual return in the first quarter of the following year to settle the final amount, claiming any refund if too much was withheld.
What Are the Thailand Income Tax Rates for 2026?
The following progressive rates apply to net assessable income for resident individuals.
| Net Income (THB) | Rate |
|---|---|
| 0 to 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% |
| Above 5,000,000 | 35% |
As an example, someone with net income of THB 600,000 pays 0% on the first THB 150,000, 5% on the next THB 150,000, 10% on the next THB 200,000, and 15% on the final THB 100,000. That is THB 42,500 in total, an effective rate of about 7.1%, well below the 15% top marginal band.
What Personal Allowances and Deductions Can You Claim?
Thailand offers a generous set of allowances that reduce taxable income before the rates apply. The most widely used are:
- Personal allowance: THB 60,000 for the taxpayer
- Spouse allowance: THB 60,000 if your spouse has no income
- Child allowance: THB 30,000 per child, rising to THB 60,000 for a second or later child born from 2018
- Parental care: THB 30,000 per dependent parent aged 60 and above
- Employment expense deduction: 50% of salary income, capped at THB 100,000
- Provident fund, life insurance, and approved funds such as SSF and RMF, each within their own limits
- Home loan interest: up to THB 100,000 per year
Stacking these allowances can lift the tax-free starting point well above THB 200,000 for a typical employee, which is why so many salaried workers on modest incomes owe little tax.
Thinking regionally? If you are comparing Thailand with neighbouring markets, our Asia salary comparison and cost of living in Asia guide help put net pay in perspective.
Who Is a Tax Resident in Thailand?
Residency is based purely on time spent in the country. If you are present in Thailand for 180 days or more within a calendar year, you are a tax resident. Residents are taxed on all Thai-source income, and, since a rule change effective from 2024, on foreign income that they bring into Thailand.
If you spend fewer than 180 days in Thailand, you are a non-resident and are taxed only on income earned from work performed or business carried on inside Thailand. Non-residents do not pay Thai tax on foreign income, whether or not it is remitted.
How Are Expats Taxed in Thailand?
Expats are subject to exactly the same residency test and rates as Thai nationals. An expat who lives and works in Thailand for 180 days or more is a resident and pays the progressive rates, with access to the same personal allowances. The important recent development is the treatment of foreign income: a resident who transfers overseas earnings into Thailand may be taxed on those funds, so expats with income or investments abroad should plan remittances carefully and check whether a double taxation treaty offers relief.
When Is the Filing Deadline?
The annual personal income tax return is form PND 90, for those with income beyond salary, or form PND 91 for salary-only earners. The deadline is March 31 of the year following the tax year for paper filing at a Revenue Department office. Filing online through the Revenue Department portal at rd.go.th is usually granted a short extension, commonly to around the second week of April. Any balance of tax is paid at the time of filing, and refunds for over-withheld tax are issued after the return is processed.
Frequently Asked Questions
What are the Thailand income tax rates for 2026?
Thailand uses progressive rates: 0% up to THB 150,000, 5% on 150,001 to 300,000, 10% on 300,001 to 500,000, 15% on 500,001 to 750,000, 20% on 750,001 to 1,000,000, 25% on 1,000,001 to 2,000,000, 30% on 2,000,001 to 5,000,000, and 35% on income above 5,000,000.
Who is a tax resident in Thailand?
You are a Thai tax resident if you are present in Thailand for 180 days or more in a calendar year. Residents are taxed on Thai-source income and on foreign income they bring into Thailand. Non-residents are taxed only on income earned from work or business inside Thailand.
What personal allowances can I claim in Thailand?
Common allowances include a THB 60,000 personal allowance, a THB 60,000 spouse allowance if the spouse has no income, THB 30,000 per child, and a 50% expense deduction on employment income capped at THB 100,000. Provident fund, insurance, and approved investment funds add further deductions.
How are expats taxed in Thailand?
Expats who spend 180 days or more in Thailand are tax residents and pay the same progressive rates as locals. Since 2024, foreign income remitted into Thailand by a resident is taxable. Expats staying fewer than 180 days pay tax only on Thai-source income.
When is the Thailand tax filing deadline?
The annual return, form PND 90 or PND 91, is due by March 31 of the following year for paper filing, with online filing through the Revenue Department portal usually extended by about one week into April. Employers withhold tax monthly, and filing reconciles the final liability.