Thailand Personal Income Tax 2026
Reviewed September 2026
Thailand taxes personal income at progressive rates from 0% to 35%, applied to your net income after expenses and allowances. The rates are set by the Revenue Code and administered by the Revenue Department, and they are unchanged for the 2026 tax year, which covers income earned between 1 January and 31 December 2026.
| Net income (baht a year) | Tax rate |
|---|---|
| 0 to 150,000 | Exempt |
| 150,001 to 300,000 | 5% |
| 300,001 to 500,000 | 10% |
| 500,001 to 750,000 | 15% |
| 750,001 to 1,000,000 | 20% |
| 1,000,001 to 2,000,000 | 25% |
| 2,000,001 to 5,000,000 | 30% |
| Over 5,000,000 | 35% |
Each rate applies only to the part of your income that falls within its band, so someone with a net income of 800,000 baht pays 20% on the last 50,000 baht, not on the whole amount. Our personal income tax calculator applies the table to your own figures.
Foreigners pay the same rates as Thai nationals. Tax residents are taxed on income from Thai sources and on foreign income earned from 2024 onwards when it is brought into Thailand, while non-residents pay only on Thai-source income. Residency and foreign income are covered in Thailand income tax for foreigners.
Expenses Come Off Before Allowances
Before any allowance, each type of income carries a standard expense deduction. Contract and business income may deduct actual expenses instead, where they are higher and documented.
| Type of income | Standard deduction |
|---|---|
| Salary, wages and fees | 50%, up to 100,000 baht combined |
| Copyright income | 50%, up to 100,000 baht |
| Rent from buildings or vehicles | 30% |
| Rent from agricultural land | 20% |
| Rent from other land | 15% |
| Rent from other property | 10% |
| Medical practice | 60%, or actual expenses |
| Law, engineering, architecture, accounting and fine arts | 30%, or actual expenses |
| Contract work | 60%, or actual expenses |
| Business and trading income | 60%, or actual expenses |
Personal and Family Allowances for 2026
| Allowance | Amount (baht) |
|---|---|
| Personal allowance, for every taxpayer | 60,000 |
| Spouse with no income | 60,000 |
| Each child | 30,000, or 60,000 for a second or later child born from 2018 |
| Pregnancy and childbirth costs | Actual cost, up to 60,000 per pregnancy |
| Each parent aged 60 or over earning no more than 30,000 a year | 30,000, including a non-earning spouse's parents |
| Each disabled or incapacitated dependant | 60,000 |
| Life insurance on a policy of ten years or more | Up to 100,000 |
| Health insurance for yourself | Up to 25,000, within the 100,000 life insurance limit |
| Health insurance for your parents | Up to 15,000 in total |
| Social security contributions | Actual amount paid, up to 10,500 |
| Home mortgage interest | Up to 100,000 |
The social security figure is new for 2026. The wage ceiling for contributions rose from 15,000 to 17,500 baht a month on 1 January 2026, lifting the maximum contribution to 875 baht a month and the maximum deduction from 9,000 to 10,500 baht a year.
Taxpayers aged 65 or over are also exempt on the first 190,000 baht of their income.
Retirement and Investment Funds
| Fund | Limit |
|---|---|
| Retirement mutual fund (RMF) | Up to 30% of income |
| Provident fund | Up to 15% of wages |
| Pension life insurance | Up to 15% of income, and no more than 200,000 baht |
| National Savings Fund | Up to 30,000 baht |
| Combined ceiling for the funds above | 500,000 baht |
| Thai ESG fund, separate from the ceiling | Up to 30% of income, and no more than 300,000 baht |
Thai ESG units must be held for at least five years, and the deduction covers units bought between 1 January 2024 and 31 December 2026. The Super Savings Fund (SSF) deduction ended with purchases made in 2024, and the Long Term Equity Fund (LTF) deduction ended earlier, so neither can be claimed for 2026.
Donations
Donations to education, sports and state hospitals made through the Revenue Department's e-Donation system are deductible at twice the amount given. Other qualifying donations are deductible at the amount given. Both are capped at 10% of your income after expenses and allowances, and donations to a political party are deductible up to 10,000 baht.
Filing Your 2026 Return
Returns for the 2026 tax year are due by 31 March 2027 on paper, with online filing usually allowed until early April; the Revenue Department confirms the online date each year. PND 91 covers employment income only, and PND 90 covers every other combination. Forms, thresholds and late-filing penalties are set out in full on our personal income tax filing page, and every deadline is in the Thailand tax calendar 2026.
At Attori Law we prepare and file PND 90 and PND 91 returns for the 2026 tax year and identify every deduction you are entitled to claim. See our personal income tax service, estimate your tax with the personal income tax calculator, or get in touch.
FAQs
What are the income tax brackets in Thailand for 2026?
The first 150,000 baht of net income is exempt. Above that, rates rise in steps from 5% to 30% for income up to 5 million baht, and 35% applies above 5 million. Each rate covers only the part of income within its band, and the bands are unchanged from 2025.
Where can I find the official Revenue Department tax rates?
The rates are set by the Revenue Code and published on the Revenue Department's Thai-language rates page, which applies from the 2017 tax year onwards. Its English page still shows the rates for 2013 and 2014, which differ in the top two bands, so rely on the Thai page or the table on this page.
What is the personal allowance for 2026?
Every taxpayer can claim a personal allowance of 60,000 baht, sometimes called the personal exemption. A spouse with no income adds a further 60,000 baht, and the allowances for children, parents and dependants are added on top.
What tax deductions can I claim in Thailand for 2026?
The main ones are the family allowances, life and health insurance, social security up to 10,500 baht, mortgage interest up to 100,000 baht, retirement funds within a combined 500,000 baht ceiling, Thai ESG funds up to 300,000 baht and qualifying donations. No Easy E-Receipt shopping deduction has been approved for 2026.
How much can I deduct for social security contributions in 2026?
The full amount you pay, up to 10,500 baht. The wage ceiling for contributions rose to 17,500 baht a month on 1 January 2026, so the maximum contribution is now 875 baht a month rather than 750, and the maximum deduction rises from 9,000 baht.
What is the RMF deduction limit for 2026?
Up to 30% of your income, within a 500,000 baht ceiling shared with provident funds, pension life insurance and the National Savings Fund. The units must be held for at least five years and until you reach 55, or the tax relief has to be repaid.
Who has to file a personal income tax return for 2026?
A single person earning more than 120,000 baht from employment, or more than 60,000 baht from other income, must file even if no tax is due. For a married couple the thresholds are 220,000 and 120,000 baht combined. Employment income alone goes on PND 91, and everything else on PND 90.
Do foreigners pay the same income tax rates in Thailand?
Yes. Foreigners pay the same rates and claim the same allowances as Thai nationals. What differs is which income is taxed: tax residents pay on Thai income and on foreign income brought into Thailand, while non-residents pay on Thai income only. See income tax for foreigners.