Work out your Thai personal income tax for 2026, whether you earn a salary, live on a pension, rent out property, or bring income in from abroad. Enter the income that applies to you and the deductions you qualify for, and this calculator applies the current Revenue Department rates and allowances. It is an estimate to help you plan, not formal tax advice.
Living in Thailand 180+ days a year? Then you are a Thai tax resident and must include your assessable income, including foreign income you bring into Thailand. Money you earned before 1 January 2024, and income a tax treaty protects (for example US Social Security), is not counted. Enter only the portion that is taxable for you.
1
Your Income
Salary / employment income (per year)
Wages, salary, bonus and other employment income.
THB
Pension income (per year)
Thai or foreign pension that is taxable for you. Foreign pensions may be reduced or exempt under a tax treaty.
THB
Rental income (per year)
Rent you receive from property. A 30% standard expense deduction is applied automatically.
THB
Other assessable income (per year)
Thai-source dividends, interest, freelance or business income. Enter the taxable amount; no automatic expense deduction is applied.
THB
Foreign income you remit to Thailand (taxable part only, per year)
Only the taxable portion of money you bring in from abroad.
THB
Counts: income you earned from 2024 onward while a Thai tax resident (pension, rent, dividends, salary earned abroad) once you bring it into Thailand.
Does not count: money earned before 2024, savings and capital you already held, and income a tax treaty exempts (for example US Social Security). Check your own treaty position or ask a professional.
Does not count: money earned before 2024, savings and capital you already held, and income a tax treaty exempts (for example US Social Security). Check your own treaty position or ask a professional.
2
Deductions and Allowances
Personal and family allowances
Personal allowance
THB60,000
Number of children
THB30,000 each
Of those, children who are your 2nd child or later, born 2018 or after
extra THB30,000 each
Parents you financially support (aged 60+)
THB30,000 each, up to 4
Disabled or incapacitated dependants you support
THB60,000 each
Prenatal and childbirth expenses this year
up to THB60,000
Insurance premiums
Your own life + health insurance are combined-capped at THB100,000.
Life insurance premium (yourself)
up to THB100,000
Health insurance premium (yourself)
up to THB25,000
Health insurance for your parents
up to THB15,000
Life insurance for a spouse with no income
up to THB10,000
Retirement and investment funds
These retirement items share a combined cap of THB500,000.
Provident fund / GPF contributions
up to 15% of income, max THB500,000
Retirement Mutual Fund (RMF)
up to 30% of income, max THB500,000
Pension life insurance
up to 15% of income, max THB200,000
National Savings Fund
up to THB30,000
Thai ESG fund (TESG)
up to 30% of income, max THB300,000 (separate cap)
Other deductions
Home mortgage interest
up to THB100,000
Charitable donations
deductible up to 10% of income after other deductions
Social security contributions paid
Auto-filled at 5% of your salary, max THB10,500/year (employees only). Editable; set to 0 if you have no Thai employment.
3
Tax already paid
Tax withheld or already paid this year
we use this to work out your refund or balance due
THB
Your estimated 2026 income tax
THB0
about US$0 at 32 baht to the dollar
Tax bracket breakdown
This calculation is an estimate based on current Revenue Department rules for 2026. It is provided to help you plan your finances and does not constitute formal or legally binding tax advice. Always consult a qualified tax professional regarding your personal situation.
This is an estimate, and your real tax will vary. What you actually owe depends on your income mix, residency, tax treaties, and the paperwork you file. Expat Tax Thailand can review your situation and file your Thai return for you.
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2026 Thai tax deductions at a glance
| Taxable income (THB) | Tax rate |
|---|---|
| 0 – 150,000 | 0% (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% |
How different income is taxed
| Income type | Expense deduction |
|---|---|
| Salary / employment / pension | 50% of income, max THB100,000 (shared) |
| Rental (residential) | 30% standard |
| Dividends, interest | none |
| Freelance / professional / business | 30-60% by type (enter your taxable amount) |
| Foreign income remitted while resident | taxed as its underlying type; pre-2024 income and treaty-exempt income excluded |
| Allowance / deduction | Maximum |
|---|---|
| Standard expense deduction (employment/pension) | 50% of income, max THB100,000 |
| Rental expense deduction (residential) | 30% of rent |
| Personal allowance | THB60,000 |
| Age 65+ income exemption | THB190,000 |
| Disabled taxpayer exemption | THB190,000 |
| Spouse with no income | THB60,000 |
| Each child | THB30,000; 2nd+ child born 2018+ adds THB30,000 |
| Parental support, 60+ | THB30,000 each, up to 4 |
| Disabled dependant | THB60,000 each |
| Prenatal & childbirth | THB60,000 |
| Own life insurance | THB100,000 |
| Own health insurance | THB25,000, within the 100,000 life+health cap |
| Parents’ health insurance | THB15,000 |
| Spouse life insurance, no income | THB10,000 |
| Provident fund/GPF | 15% of income, max THB500,000 |
| RMF | 30%, max THB500,000 |
| Pension life insurance | 15%, max THB200,000 |
| National Savings Fund | THB30,000 |
| Retirement group combined cap | THB500,000 |
| Thai ESG fund | 30%, max THB300,000 |
| Home mortgage interest | THB100,000 |
| Social security | max THB10,500 in 2026 |
| Charitable donations | up to 10% of net income |
If you are a Thai tax resident (180+ days a year), foreign income you remit is assessable unless it was earned before 2024 or is protected by a tax treaty. A qualified professional can confirm your treaty position.