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 - 4,000,000 | 25% | | 4,000,001 - 5,000,000 | 30% | | Over 5,000,000 | 37% |

 

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)

 

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.

Extensions to May 31 available for online filing.

 

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Related Service: Accounting & Tax Compliance — Personal tax planning and filing assistance.