How to Calculate Your Thai Personal Tax Liability

Before you log into the e-Filing portal, you should know exactly what your tax number will be. Calculating your Thai Personal Income Tax (PIT) liability is a three-step process: Income - Expenses - Allowances = Net Taxable Income.

 

Step 1: Calculate Total Assessable Income

This is more than just your salary. It includes bonuses, housing allowances, dividends (if you choose to include them), and any overseas income you remitted to Thailand as a tax resident.

 

Step 2: Deduct Expenses and Allowances

Thailand allows for a "Standard Expense" deduction of 50% of your income (capped at 100,000 THB for most employees). Then, apply your specific allowances:

• Personal Allowance: 60,000 THB (Automatic)
• Deductions: Life insurance (up to 100k), Health insurance (up to 25k), Social Security, etc.

 

Step 3: Apply the Progressive Brackets

Once you have your Net Taxable Income, apply the 2026 tax rates:

• 0 – 150,000 THB: Exempt
• 150,001 – 300,000 THB: 5%
• 300,001 – 500,000 THB: 10%
• 500,001 – 750,000 THB: 15%
• ... up to 35% for income over 5 million THB.

 

Final Calculation Hint

If you are an employee, look at your withheld tax throughout the year. If your calculated liability is lower than what was withheld, you are entitled to a refund. If it is higher, you must pay the difference by the deadline.

 

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Related Service: Accounting & Tax Compliance — We provide precise tax computations to optimize your returns.