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Thailand does not tax your whole income. The Revenue Department first lets you subtract the expenses the law allows for your type of income, then subtract a set of personal allowances for yourself, a spouse, children, insurance and a few other items. What is left is your net income, and that is the figure the tax brackets apply to. This guide sets out the current Thailand tax deductions and allowances for residents, what each one is worth, who qualifies, and where a foreigner's situation differs from a Thai national's.
In short
- Expenses and allowances are two separate steps, taken in that order, before the tax brackets apply.
- Everyone gets a personal allowance of THB 60,000; a legally married spouse with no income adds another 60,000.
- Children add THB 30,000 each, or 60,000 for a second or later child of your own born from 2018.
- Life insurance only counts if the policy is with an insurer licensed in Thailand; a foreign policy does not qualify.
- A non-resident can claim allowances only for family members who are themselves in Thailand.
Expense deductions vs allowances
Thai income tax works in two separate steps before any rate is applied. First, the law lets you subtract expenses that are tied to how you earned the income — a fixed percentage for salary, a different one for rent. Second, you subtract personal allowances, which depend on who you are and who depends on you, not on how you earned the money. The result is your net income, and net income up to THB 150,000 is exempt. That exemption is not a "0% bracket" and not an allowance either: it is an exemption of part of your already-calculated net income under Royal Decree No. 470, and the progressive rates start only above it.
Standard expense deductions by income type
- Salary and service income: 50% of the income, up to THB 100,000 in total, even if you have several jobs or contracts.
- Renting out a house or condo: 30% of the rent without proof, or your actual documented expenses if they are higher.
These percentages are fixed by the Revenue Department and apply before you touch any allowance below. If you have both salary and rental income, each is reduced separately by its own rule.
Personal, spouse and child allowances
This is the main family table. Every figure below is a Revenue Department allowance for the current tax year; none of them needs the 150,000 exemption to apply first, but each has its own conditions, and more than one can apply together only when every condition is met.
| Allowance | Amount | Condition | Who can claim it | Source |
|---|---|---|---|---|
| Personal | THB 60,000 | Available to every taxpayer | Resident and non-resident | Revenue Department |
| Spouse | THB 60,000 | Legally married, and the spouse has no income or you file jointly | Resident and non-resident (for a non-resident, the spouse must also be a Thai tax resident) | Revenue Department |
| Child | THB 30,000 per child | Under 20, or up to 25 while studying at university or an equivalent diploma-level institution in Thailand; the child's assessable income, excluding income exempt under section 42, is under THB 30,000 a year | Resident; for a non-resident the child must also be in Thailand | Revenue Department |
| Second and later own child | THB 60,000 per child | Child is your own (not adopted) and born from 2018 onward | Resident and non-resident | Revenue Department |
| Parent aged 60 or over | THB 30,000 per parent | Parent is supported by the taxpayer and holds a Thai 13-digit ID number, claimed on form Lor. Yor. 03; the parent's assessable income is no more than THB 30,000 a year; only one child may claim each parent; adopted children cannot claim this allowance for their adoptive parents, and a parent of your spouse qualifies only if the spouse has no income | Resident, and non-resident if the parent lives in Thailand | Revenue Department |
| Disabled dependant | THB 60,000 | Dependant holds a disability card or medical certificate and has income of no more than THB 30,000 a year | For a foreign dependant, confirm eligibility and the required documents with the Revenue Department, including any Thai ID requirement | Revenue Department |
| Pregnancy and childbirth costs | Up to THB 60,000 | Per pregnancy, against documented medical costs net of any employer or government reimbursement | Not separately confirmed by residency; ask the Revenue Department | Revenue Department |
A foreigner's household often does not match this table cleanly — a spouse abroad, a child at university overseas, parents without a Thai ID. The next section walks through those cases one by one.
Insurance, retirement funds and mortgage interest
- Life insurance: up to THB 100,000, combined with your own health insurance, but only for a policy with an insurer licensed in Thailand and a term of 10 years or more. A policy from your home country does not qualify.
- Health insurance (your own): up to THB 25,000 within that combined 100,000 cap.
- Parents' health insurance: up to THB 15,000.
- Retirement savings: pension insurance, a provident fund, an RMF and similar products together, up to THB 500,000.
- Thai ESG fund units: Thai advisers describe a deduction capped at a percentage of income, together with a minimum holding period; confirm the current limit, the holding period and the purchase window with the Revenue Department before you buy.
- Social security contributions: the amount you actually paid during the year. We are not publishing a 2026 ceiling until the Revenue Department confirms it.
- Mortgage interest: up to THB 100,000, for a home in Thailand.
- Donations: up to 10% of your net income; from 2026, gifts to temples and other listed organisations count only when made through the e-Donation system, as Thai tax advisers report.
- Rooftop solar panels: reported as a one-time deduction tied to the year the system is connected to the grid, with the connection documents in the taxpayer's own name; confirm the current amount and conditions with the Revenue Department before you spend.
Which allowances a foreigner can claim
As a tax resident (180 days or more in Thailand in the calendar year), you can claim the spouse and child allowances even if your family lives abroad, under the conditions above. A child studying overseas still counts, but only while under 20. Parents can be claimed only if they hold a Thai 13-digit personal ID number under the civil registration law — a parent who has never had one does not qualify, whatever their age or income, and the claim is made on form Lor. Yor. 03, which is in Thai.
As a non-resident, you still get the THB 60,000 personal allowance. The family allowances are different: the Revenue Department limits them to family members who are themselves in Thailand, so a spouse or children living outside Thailand do not count toward a non-resident's return.
A few situations come up often enough to flag directly:
- An unmarried partner is not a spouse for this purpose, whatever the relationship looks like in practice.
- A foreign life insurance policy does not qualify; the insurer must be licensed in Thailand.
- A foreign health insurance policy has no published rule either way — see the next section.
- Parents without a Thai ID number cannot be claimed, even if you support them financially.
- A child studying abroad counts only while under 20; the extension to 25 applies only to qualifying university or diploma-level education in Thailand.
- Adopted children count toward the child allowance only up to a set number; ask the Revenue Department before assuming an adopted child qualifies the same way as your own.
Our lawyers routinely review a foreign client's family situation against this list before a return is filed.
Claiming them on PND 90/91
- Gather the supporting documents for each allowance you plan to claim: marriage and birth certificates, insurance policy pages, mortgage statements, donation receipts.
- For a parent allowance, complete form Lor. Yor. 03 and have your parent's Thai ID number ready; the form itself is in Thai.
- Enter each expense deduction and allowance in the matching section of your PND 90 (several income types, including rent or remitted foreign income) or PND 91 (employment income only).
- Keep every supporting document on file in case the Revenue Department asks for it when it reviews your return.
- File by the deadline. For 2025 income the paper deadline was 31 March 2026, with e-filing running about a week longer; the Revenue Department has not yet announced the 2026-income dates.
What is not confirmed yet
- Whether the standard expense deductions and allowances apply the same way to foreign income that becomes taxable when remitted under the 2024 rule.
- Whether a marriage registered outside Thailand is accepted for the spouse allowance without further steps, and what proof the Revenue Department expects.
- Whether a health insurance policy from a foreign (non-Thai-licensed) insurer counts toward the insurance deduction.
- Whether interest on a mortgage from a lender outside Thailand qualifies for the mortgage-interest allowance.
- The exact social security contribution ceiling for 2026.
If your situation sits on one of these points, we check the current position with the Revenue Department before we file anything on your behalf.
What next
Working out which deductions and allowances actually apply to your income, your family and your insurance is easier with someone who files these returns regularly. Our team offers a consultation ([прайс]) to go through your situation, tell you which allowances you qualify for, and flag anything that needs a Revenue Department confirmation before you file. We fix the cost before we start, and we reply to a new enquiry within 24 hours. Our lawyers hold a licence from the Lawyers Council of Thailand; we do not promise a refund or a specific tax outcome.
For the filing itself, see filing PND 90/91 with a lawyer, or start from taxes in Thailand for a foreigner if you are not yet sure which return applies to you. If you are unsure whether you are a tax resident at all this year, read when you are a tax resident. If some of your income is earned abroad, see tax on foreign income and the related case, a transfer of savings after 180 days.
