Personal Income Tax Brackets 2026
If you work in Thailand—whether as an employee or business owner—you'll pay Personal Income Tax (PIT). Here are the 2026 brackets.
Tax Brackets
Thailand uses a progressive tax system:
| Annual Income (THB) | Tax Rate | |---------------------|----------| | 0 - 150,000 | Exempt | | 150,001 - 300,000 | 5% | | 300,001 - 500,000 | 10% | | 500,001 - 750,000 | 15% | | 750,001 - 1,000,000 | 20% | | 1,000,001 - 2,000,000 | 25% | | 2,000,001 - 5,000,000 | 30% | | Over 5,000,000 | 35% |
Example Calculation
Annual income: 1,500,000 THB
| Bracket | Income | Rate | Tax | |---------|--------|------|-----| | 0-150K | 150,000 | 0% | 0 | | 150K-300K | 150,000 | 5% | 7,500 | | 300K-500K | 200,000 | 10% | 20,000 | | 500K-750K | 250,000 | 15% | 37,500 | | 750K-1M | 250,000 | 20% | 50,000 | | 1M-1.5M | 500,000 | 25% | 125,000 |
Total Tax: 240,000 THB (16% effective rate)
How Progressive Taxation Works
Notice what the example shows: the taxpayer's top slice of income is taxed at 25%, yet only about 16% of total income goes to tax. Each rate applies only to the portion of income inside its bracket—never to the whole amount. When a raise pushes you across a bracket line, only the extra baht are taxed at the higher rate. This is why your effective rate always sits below your marginal rate, and why crossing into a new bracket is rarely as painful as it first looks.
Deductions Available
- Personal allowance: 60,000 THB
- Spouse allowance: 60,000 THB
- Child allowance: 30,000 THB each
- Social security contributions
- Life insurance premiums (limited)
- Retirement fund contributions
Filing Deadline
March 31 for the previous calendar year.
Online filing typically carries a short extension beyond the paper deadline — confirm the Revenue Department's current-year e-filing date when you plan.
Common Mistakes Foreigners Make
- Assuming your home country's tax year applies—Thailand taxes on the calendar year.
- Ignoring tax your employer already withheld monthly; filing settles the difference.
- Claiming deductions without keeping receipts and certificates on file.
- Discovering residency complications in March instead of planning for them in advance.
A bracket table is a planning tool, not just a filing reference. If a raise or a new income stream will move you up a bracket this year, you have months of runway to organize allowances and documentation before the filing-season rush.
Related Service: Accounting & Tax Compliance — Personal tax planning and filing assistance.
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