Skip to content
MAGNA CARTA LAW FIRM
ONE-STOP-SERVICE LAW FIRM
M – F / 8:30 – 18:00
M – F / 8:30 – 18:00
Understanding Thailand Personal Income Tax is important for employees, business owners, investors, retirees, and foreigners residing in Thailand. Thailand applies a progressive tax system and provides various deductions, allowances, and filing thresholds that may affect an individual’s tax liability.
This guide answers common questions relating to Thailand Personal Income Tax, including deductible expenses, personal allowances, spouse and child deductions, tax return filing requirements, and income thresholds applicable under Thai tax regulations.
Whether you are working in Thailand, earning business income, or reviewing your tax obligations as a foreign resident, these FAQs provide a general overview of the current Thailand Personal Income Tax framework.
Thailand Personal Income Tax (PIT) is a direct tax imposed on income earned by individuals and certain entities, including ordinary partnerships, non-juristic bodies of persons, and undistributed estates.
In general, taxpayers are required to calculate their tax liability, file an annual tax return, and pay any applicable tax based on the calendar year.
Income derived from employment may qualify for deductible expenses at the rate of 50% of income, subject to a maximum deduction of THB 100,000.
Employment income may include:
Income under Section 40(3) of the Thai Revenue Code may include:
Such income may qualify for deductible expenses at 50% of income, subject to a maximum deduction of THB 100,000, where applicable.
The standard personal allowance for an individual taxpayer is THB 60,000.
Where both spouses earn taxable income, each spouse may claim their applicable personal allowance separately, subject to the relevant tax rules.
Taxpayers may generally claim a child allowance of THB 30,000 per child.
Additional deductions may be available for qualifying second and subsequent children born from 2018 onward, subject to the conditions prescribed by the Revenue Department.
Requirements and eligibility may vary depending on the child’s status and supporting documentation.
Yes. The allowance for an undistributed estate is generally THB 60,000.
For a non-juristic partnership or non-juristic body of persons, the allowance is generally THB 60,000 per individual, subject to an overall maximum allowance of THB 120,000.
A Personal Income Tax return is generally required where:
Annual employment income exceeds THB 100,000
Combined income of the taxpayer and spouse exceeds THB 200,000
For taxpayers earning income other than employment income, or a combination of employment and other income:
Annual income exceeds THB 60,000
Combined annual income of both spouses exceeds THB 120,000
An undistributed estate is generally required to file a Personal Income Tax return if its annual income exceeds THB 60,000.
An undistributed estate refers to the assets, income, and property left by a deceased person that have not yet been distributed to the heirs or beneficiaries. During the administration period, the estate may have certain tax obligations under Thai law.
An employee earning approximately THB 25,833 per month with no additional taxable income, bonuses, fringe benefits, or other sources of income may fall below the Personal Income Tax threshold.
However, actual tax liability depends on several factors, including:
Individual circumstances should always be reviewed before determining tax liability.
Foreigners residing in Thailand may be subject to Thai Personal Income Tax depending on their tax residency status, income source, and applicable regulations.
Tax obligations may differ based on:
Professional advice is recommended where foreign income or cross-border taxation is involved.
Understanding Thailand’s Personal Income Tax rules, deductions, and filing requirements can be complex, especially for foreign residents, investors, and business owners.
Disclaimer: The content on this website is for general informational purposes only and does not constitute legal, accounting, tax, or professional advice. Viewing this website or contacting our firm does not establish a lawyer-client relationship. Professional advice should be obtained for your specific situation.
Licensed CPD in Accountancy
Specialization: Tax Planning, Full Accounting System, Financial Statement
