What are the Thailand PIT tax brackets?

Thailand uses seven progressive brackets: 0% on the first THB 150,000; 5% on THB 150,001–300,000; 10% on THB 300,001–500,000; 15% on THB 500,001–750,000; 20% on THB 750,001–1,000,000; 25% on THB 1,000,001–2,000,000; 30% on THB 2,000,001–5,000,000; and 35% on income above THB 5,000,000.

What is the employment income deduction?

The Revenue Department allows employees to deduct 50% of their gross employment income as an expense deduction, with a maximum cap of THB 100,000 per year. This is applied before other personal allowances.

What is the standard personal allowance?

Every Thai tax resident is entitled to a personal allowance of THB 60,000 per year. A married taxpayer whose spouse has no income can add a spouse allowance of THB 60,000. Each qualifying child adds THB 30,000 (up to three children from 2018 onward; subsequent children also get THB 30,000 each).

Who must file a Thai personal income tax return?

Thai tax residents (anyone who stays in Thailand 180 days or more in a tax year) with income above THB 120,000 (single) or THB 220,000 (married) must file. Employment income is reported on POR NGOR DOR 91; other income types use POR NGOR DOR 90.

Does this calculator include Social Security contributions?

No. Thai Social Security (SSF) contributions and provident fund deductions are not included in this calculator. You may subtract them from gross income before entering the figure, or add them to the "other deductions" field for a more accurate taxable income estimate.

What is the minimum income exempt from Thai PIT?

After applying the 50% employment deduction (max THB 100,000) and the THB 60,000 personal allowance, a single employee would need gross income of roughly THB 310,000 before any tax becomes due. Below that, the net taxable income stays within the 0% band.

Thailand Income Tax Calculator

Name: Thailand Income Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your annual income and deductions to calculate Thai personal income tax (PIT) using the Revenue Department's progressive 0–35% brackets.

Income & Deductions

Gross Employment Income

฿

Deductions & Allowances

Employment expense deduction 50% of income, max ฿100,000 — automatic

Personal allowance (฿60,000)

Spouse allowance (฿60,000)

Number of qualifying children (฿30,000 each)

Other deductions (SSF, provident fund, LTF, etc.)

฿

Based on Thailand Revenue Department PIT rates. Covers Thai tax residents with employment income. Does not include corporate tax, rental income rules, or investment income.

Gross Income

฿600,000

Income Tax

฿0

Take-Home

฿0

Annual vs Monthly Breakdown

Item	Annual	Monthly
Enter your income above and click Calculate.

Tax Bracket Breakdown

Enter your income to see the bracket-by-bracket breakdown.

How Your Income Is Allocated

Enter your income to see the allocation chart.

Summary

Enter your annual income and deductions to calculate Thai personal income tax (PIT) using the Revenue Department's progressive 0–35% brackets.

How it works

Enter your gross annual employment income in Thai Baht.
Select or enter your common deductions: employment expense deduction is calculated automatically at 50% (max THB 100,000).
Add optional deductions such as personal allowance (THB 60,000), spouse allowance, and child allowances.
The calculator derives your net taxable income and applies the Revenue Department's seven progressive PIT brackets.
Your total tax payable, effective rate, and net income after tax are shown in the summary cards.
A bracket-by-bracket table and allocation bars illustrate how your income is distributed.

Use cases

Estimate annual PIT liability before filing your Thai tax return.
Understand which Revenue Department tax bracket your salary falls into.
Compare take-home pay across different salary offers or promotions.
Model the tax impact of adding spouse or child deductions.
Verify whether your employer's monthly withholding tax looks correct.
Plan annual savings based on estimated net income after Thai PIT.
Check how a bonus affects your marginal tax rate in Thailand.
Prepare for the annual POR NGOR DOR 91 / 90 filing.

Frequently Asked Questions

Last updated: 2026-06-09 · Reviewed by Nham Vu