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Thai personal income tax is charged on a progressive scale that runs from 0% to 35%. It applies to net income — what is left after the expenses the law allows and your personal allowances — and each rate only taxes the slice of income that falls inside its own band. The first THB 150,000 of net income is exempt, and the top rate of 35% applies only to the part of net income above THB 5 million. The scale has applied since the 2017 tax year, under the Revenue Department's rules.
In short
- The first THB 150,000 of net income is exempt from tax.
- Above that, seven rates apply: 5%, 10%, 15%, 20%, 25%, 30% and 35%.
- Each rate taxes only the income inside its own band — not your whole income.
- The base is net income: assessable income minus allowed expenses minus allowances.
- Once you are a tax resident (180 days or more in a year), the scale also applies to foreign income you remit into Thailand.
The income tax bracket table
The table below shows each band, its rate, the tax due inside that band alone, and the cumulative tax once you reach the top of the band.
| Net income band (THB) | Rate | Tax within the band | Cumulative tax at the top of the band |
|---|---|---|---|
| 0 – 150,000 | Exempt | 0 | 0 |
| 150,001 – 300,000 | 5% | 7,500 | 7,500 |
| 300,001 – 500,000 | 10% | 20,000 | 27,500 |
| 500,001 – 750,000 | 15% | 37,500 | 65,000 |
| 750,001 – 1,000,000 | 20% | 50,000 | 115,000 |
| 1,000,001 – 2,000,000 | 25% | 250,000 | 365,000 |
| 2,000,001 – 5,000,000 | 30% | 900,000 | 1,265,000 |
| Above 5,000,000 | 35% | — | — |
Allowances that reduce taxable income
The progressive scale is charged on net income, not on gross income. The law first lets you deduct expenses, then allowances, to arrive at net income:
Net income = assessable income − expenses allowed by law − allowances
The expense deduction depends on the type of income. Salary and income from services get a 50% expense deduction, capped at THB 100,000 combined. Rental income from a house or condo gets a flat 30% deduction, or you can deduct your actual expenses instead, if you can show them.
Allowances then reduce what remains. The main ones a resident commonly claims are a personal allowance of THB 60,000, a spouse allowance of THB 60,000 if your spouse has no income of their own, and a child allowance of THB 30,000 per child. Thai tax advisers also list allowances for a second child, for supporting parents, for social security contributions and for life insurance; we check which of these apply to your situation case by case, because the conditions differ for each one.
There is also a separate minimum-tax check, which looks at gross assessable income rather than net income. If your income other than employment reaches THB 120,000 or more in a year, the Revenue Department also computes 0.5% of that gross figure, and you pay whichever figure is higher — unless the 0.5% figure comes to THB 5,000 or less, in which case it does not apply. Whether this method also looks at remitted foreign income has not been clarified by the Revenue Department, so we treat that point with caution until it is.
A worked example for a foreigner
The following is a condition example, not an official Revenue Department calculation, to show how the bands stack up.
A tax resident earns THB 1,000,000 in salary from a Thai employer in one year.
- Expense deduction: 50% of salary, capped at THB 100,000 → income after expenses: THB 900,000.
- Personal allowance: THB 60,000 → net income: THB 840,000.
- Tax by band:
- 0 – 150,000: exempt → THB 0
- 150,000 – 300,000: 5% → THB 7,500
- 300,000 – 500,000: 10% → THB 20,000
- 500,000 – 750,000: 15% → THB 37,500
- 750,000 – 840,000: 20% → THB 18,000
- Total tax: THB 83,000, which is about 8.3% of the original THB 1,000,000 — well below the 20% band rate it sits in, because the lower bands were taxed at lower rates first.
If the income had instead arrived as a remittance of foreign earnings rather than Thai salary, the expense deduction would depend on how that income is classified, which can change the result. We suggest starting with the type of income before doing the arithmetic; our team identifies the income type and the deductions that apply, and only then works out the tax.
Who pays on this scale: residents and non-residents
The same bracket table applies to everyone, but what it is applied to depends on residency. You are a Thai tax resident for a calendar year once you spend 180 days or more in Thailand in that year — nationality and visa type make no difference. A resident is taxed on Thai-source income and on foreign income brought into Thailand. A non-resident is taxed only on Thai-source income, on this same scale. We cover how the 180 days are counted, including edge cases around New Year, in when you become tax resident: the 180-day rule.
How remitted foreign income enters the calculation
For a resident, foreign income earned on or after 1 January 2024 is taxable in the year it is brought into Thailand, under Revenue Department Instruction Por. 161/2566. What matters is that the income arose on or after 1 January 2024 in a year when you were a Thai tax resident — remitting it in a later year does not exempt it. Income earned in a year when you were not a tax resident stays outside this rule, whenever you later bring it in. A draft rule that would exempt income remitted in the same year it was earned, or the year after, has been proposed but is not law. We look at when income was earned and when it reached Thailand before telling a client what is taxable, because the two dates often differ and the gap is where mistakes happen. The mechanics of remittance, and how savings built up before 2024 are treated, are covered in Thailand's tax on foreign income; a worked situation on a remittance that was partly taxed is in our case on savings remitted after 180 days.
Next: filing PND 90 or 91
Once you know your net income and the tax due, the return itself depends on what you earned. Employment income only goes on form PND 91; any other income, including remitted foreign income and rent, goes on PND 90. For income earned in 2025, the paper filing deadline was 31 March 2026, with e-filing open about a week longer. For income earned in 2026, filing falls in early 2027; the Revenue Department has not yet announced the exact dates for that cycle, so check with them nearer the time.
Our lawyers prepare PND 90 and PND 91 returns and check the numbers against the bands and allowances above before anything is filed; the process, what we need from you and how long it takes is on filing a Thai tax return with support. For the wider picture of who pays what in Thailand, see Thai taxes for foreigners.
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