Thailand Income Tax Calculator 2024/ 2026 — PIT + Foreign Remittance
Calculate Thai personal income tax across 8 brackets (0%–35%) with personal allowances, social security deduction, and the new 2024 foreign income remittance rules. Resident vs non-resident comparison.
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Thai-sourced income before allowances Personal Allowances
฿30,000 each (฿60,000 for children born 2018+)
These get ฿60,000 each (instead of ฿30,000)
฿30,000 each (parent must be 60+, earn <฿30K)
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Max 15% of income, up to ฿500,000 ฿
Up to ฿100,000 deductible ฿
Up to ฿25,000 deductible ฿
RMF: max 30% of income up to ฿500K Examples:
฿0
Income Tax Payable
0%
Effective Tax Rate
฿0
Social Security (annual)
฿0
Net Take-Home
Thailand Tax Calculation Breakdown
Bracket-by-Bracket Breakdown
| Tax Bracket | Income in Bracket | Rate | Tax |
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Thailand Personal Income Tax Guide 2024/2026
Thailand's personal income tax (PIT) is governed by the Revenue Code and applies to assessable income after deductions and allowances. The tax year follows the calendar year (January–December) and tax returns are due by March 31 of the following year.
Tax Brackets
0% on net income ≤ ฿150,000 | 5% on ฿150,001–฿300,000
10% on ฿300,001–฿500,000 | 15% on ฿500,001–฿750,000
20% on ฿750,001–฿1,000,000 | 25% on ฿1,000,001–฿2,000,000
30% on ฿2,000,001–฿5,000,000 | 35% on income > ฿5,000,000
Employment income deduction: 50% of income, max ฿100,000
Personal allowance: ฿60,000 | Spouse: ฿60,000 | Child: ฿30,000–฿60,000
Social Security: 5% of wages, capped at ฿750/month
10% on ฿300,001–฿500,000 | 15% on ฿500,001–฿750,000
20% on ฿750,001–฿1,000,000 | 25% on ฿1,000,001–฿2,000,000
30% on ฿2,000,001–฿5,000,000 | 35% on income > ฿5,000,000
Employment income deduction: 50% of income, max ฿100,000
Personal allowance: ฿60,000 | Spouse: ฿60,000 | Child: ฿30,000–฿60,000
Social Security: 5% of wages, capped at ฿750/month
Example — Salaried Resident, ฿1,200,000/year, 1 Child
Gross income: ฿1,200,000
Employment deduction: 50% × ฿1,200,000 = ฿600,000 (but max ฿100,000 applies → ฿100,000)
Personal allowance: ฿60,000 | Child: ฿30,000
Net assessable income: ฿1,200,000 − ฿100,000 − ฿60,000 − ฿30,000 = ฿1,010,000
Tax: ฿0 + ฿7,500 + ฿20,000 + ฿37,500 + ฿50,000 + ฿2,500 = ฿117,500
Effective rate: 9.79% | Social Security: ฿9,000/year
Employment deduction: 50% × ฿1,200,000 = ฿600,000 (but max ฿100,000 applies → ฿100,000)
Personal allowance: ฿60,000 | Child: ฿30,000
Net assessable income: ฿1,200,000 − ฿100,000 − ฿60,000 − ฿30,000 = ฿1,010,000
Tax: ฿0 + ฿7,500 + ฿20,000 + ฿37,500 + ฿50,000 + ฿2,500 = ฿117,500
Effective rate: 9.79% | Social Security: ฿9,000/year
Extended
Resident vs Non-Resident + Foreign Remittance Impact
Compare tax as a resident vs non-resident and analyze the tax impact of remitting foreign income to Thailand
Compare your tax liability as a resident vs non-resident, and model the tax impact of remitting foreign income to Thailand under the 2024 rules.
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Post-2024: taxable if remitted in same year earned ฿
Pre-2024 earnings remitted now are tax-exempt | Scenario | Taxable Income | Tax Owed | Effective Rate |
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Frequently Asked Questions
What are the Thai personal income tax brackets for 2024/2026?
Thailand uses 8 progressive brackets: 0% on income up to ฿150,000; 5% on ฿150,001–฿300,000; 10% on ฿300,001–฿500,000; 15% on ฿500,001–฿750,000; 20% on ฿750,001–฿1,000,000; 25% on ฿1,000,001–฿2,000,000; 30% on ฿2,000,001–฿5,000,000; and 35% on income above ฿5,000,000. These are applied to net assessable income after all allowances and deductions.
What personal allowances can I claim in Thailand?
Key allowances include: personal allowance ฿60,000; spouse allowance ฿60,000 (if spouse has no income); child allowance ฿30,000 per child (up to 3 children born from 2018 onward get ฿60,000 each); parental care ฿30,000 per parent (if parent is 60+ and earns under ฿30,000); employment income deduction 50% of income up to ฿100,000; provident fund contributions; LTF/RMF fund investments; health insurance premiums up to ฿25,000; and life insurance premiums up to ฿100,000.
How does the new 2024 foreign income rule work for Thai tax residents?
From January 1, 2024, the Revenue Department reversed its long-standing practice: foreign-sourced income remitted to Thailand in the SAME tax year it was earned is now taxable for Thai residents. Prior to this change, only foreign income remitted in a subsequent year was technically taxable (and enforcement was minimal). Under the new rule, if you earn income abroad in 2024 and bring it into Thailand in 2024, it must be declared. Income earned before 2024 and remitted now is still tax-exempt.
What is the difference between a Thai tax resident and non-resident?
You are a Thai tax resident if you spend 180 days or more in Thailand in a calendar year. Residents are taxed on all Thai-sourced income PLUS foreign-sourced income remitted to Thailand in the same year. Non-residents are taxed only on Thai-sourced income (no matter where it is remitted). Both residents and non-residents use the same progressive tax brackets, but non-residents cannot claim most personal allowances.
How is Thai social security calculated and what is the cap?
Thai Social Security (SSO) contributions are 5% of monthly wages, capped at a maximum contribution of ฿750 per month (based on a wage ceiling of ฿15,000/month). The employer also contributes 5%. Annual maximum employee contribution is ฿9,000. Social security contributions are fully deductible from assessable income for personal income tax purposes. Self-employed individuals can voluntarily contribute under Section 40.