Personal income tax (Thailand)

Estimate tax from net income after expenses and allowances — progressive rates per reference doc (enter deductible amounts; caps not auto-checked).

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Annual assessable income (THB)

Use assessable income after deducting allowable expenses by income type (e.g. salaried 50% capped at 100,000 THB). This form has no separate expense step — per section 2 of the reference doc.

Family

Personal allowance 60,000 THBSpouse allowance (no income) 60,000 THB

Number of children (30,000 THB each — simplified)

Parents claimed for allowance (30,000 THB each)

Each parent must be over 60 with annual income not exceeding 30,000 THB. Includes your parents and your spouse’s parents. Enter how many qualifying parents you claim.

Disabled dependents claimed (60,000 THB each)

Typically parents, spouse, spouse’s parents, or your children; only one “other” person may qualify. Must hold a disability ID and have no assessable income. Enter how many qualifying persons you claim.

Provident fund, social security & housing

Total deductible amount (THB)

e.g. provident-fund employee contributions, social security contributions, mortgage interest for a qualifying home — enter only the portion that is legally deductible within caps.

Insurance

Insurance deductions (THB)

e.g. life and health premiums — enter deductible amounts within legal limits.

Other funds

Other fund deductions (THB)

e.g. RMF, SSF, Thai ESG — enter deductible amounts within legal limits.

Withholding tax

Total withholding tax (THB)

e.g. tax withheld from salary/freelance income during the year — enter the annual total.

Assessable income: THB 1,200,000
Total deductions: THB 60,000
Net taxable income: THB 1,140,000
Estimated tax: THB 150,000
Withholding tax: THB 0
Additional tax due: THB 150,000
Effective (average) tax rate: 13.2%

Bracket breakdown

Taxable band	Rate	Income in band	Tax in band
0 – 150,000	0%	THB 150,000	THB 0
150,001 – 300,000	5%	THB 150,000	THB 7,500
300,001 – 500,000	10%	THB 200,000	THB 20,000
500,001 – 750,000	15%	THB 250,000	THB 37,500
750,001 – 1,000,000	20%	THB 250,000	THB 50,000
1,000,001 – 2,000,000	25%	THB 140,000	THB 35,000

This tool sums only what you enter. It does not enforce per-type caps, age tests, or individual eligibility — confirm with the Revenue Department or a tax advisor.

How personal income tax is estimated here

Enter annual assessable income after allowable expenses by income type (this form does not include a separate expense step—you should prepare the net assessable figure first).

Subtract the allowances and deductions you enter (family, provident/SSO/housing, insurance, other funds) to reach net taxable income.

Progressive PIT brackets estimate tax. Add withholding tax to see additional tax due vs an estimated refund directionally.

Example workflow

For salary income, apply the standard expense rule (e.g., 50% capped at THB 100,000) before typing the assessable amount, then enter the deductions you actually qualify for.

Frequently asked questions

What should I enter as assessable income?: Enter your annual assessable income after allowable expense deductions by income type. For example, salary income usually uses the 50% expense deduction capped at THB 100,000 before you enter the amount here.
Should I enter income before or after deductions and allowances?: Enter income after expenses, but before personal allowances and tax deductions. This calculator handles allowances and deductions in the form, while you prepare the assessable-income figure first.
Why doesn’t the calculator check deduction limits automatically?: Thai personal income tax rules have many caps, exceptions, and eligibility conditions. To keep the tool flexible, it totals what you enter, so you should type only the deductible amounts you can legally claim.
How is this different from the salary after tax calculator?: The salary after tax calculator is a quick monthly estimate for salary only. This personal income tax calculator is better when you want a full annual view with deductions, allowances, and withholding tax.
Should I include withholding tax in the calculator?: Yes, if you want to estimate whether you may need to pay more tax or could receive a refund. Enter the total tax withheld during the year from salary, freelance work, or other income.