Once you know you’re a Thai tax resident, the next question is the practical one: how much will you actually pay, and how do you file? This guide is the numbers-and-mechanics companion to our residency guide — the progressive tax brackets, the allowances and deductions that quietly lower your bill, worked examples, how tax is withheld from salary, which return to file (PND.90 or PND.91), how to get a Tax ID, and the deadlines that carry penalties if you miss them. Educational, never paid placement — general information, not tax advice.
Thai tax is progressive — 0% on the first 150,000 baht, rising in steps to 35% — and it’s charged on your income after allowances and deductions. Salary tax is withheld monthly and reconciled on an annual PND.90/91 return due around end of March. Get a TIN, keep your receipts, and use the estimator to budget.
Editorial analysis compiled and periodically refreshed by BAANLYY’s research team — not a live data feed.
Analysis last reviewed 2026-07-06.
Whether you owe Thai tax at all turns on residency (the 180-day rule) and on where your income comes from. That logic — tax residency, the 2024 foreign-remittance change and double-tax treaties — is covered in depth in our companion guide. This page assumes you already have assessable income in Thailand and focuses on the part people find hardest to pin down: the actual rates, the reliefs, and the filing.
Read first if you’re unsure whether you owe anything: Tax for expats — residency & foreign income.
Thailand taxes net assessable income — what’s left after your allowances and deductions — on a progressive scale. Only the income that falls inside each band is taxed at that band’s rate, so moving into a higher bracket never re-taxes the income below it.
| Net income (THB / year) | Rate | Note |
|---|---|---|
| 0 – 150,000 | 0% | Tax-free band |
| 150,001 – 300,000 | 5% | 7,500 max in band |
| 300,001 – 500,000 | 10% | 20,000 max in band |
| 500,001 – 750,000 | 15% | 37,500 max in band |
| 750,001 – 1,000,000 | 20% | 50,000 max in band |
| 1,000,001 – 2,000,000 | 25% | 250,000 max in band |
| 2,000,001 – 5,000,000 | 30% | 900,000 max in band |
| 5,000,001 + | 35% | Top marginal rate |
These bands have held steady for years but are set by law and can change. Confirm the current schedule with the Revenue Department before relying on a figure.
The headline rates look high until you see how much comes off first. Thai tax residents — including foreigners — can generally claim:
Caps and eligibility change year to year, so check the current limits and keep every receipt and certificate — reliefs you can’t document don’t count.
Illustrative only, using round numbers and the standard bands — your real figure depends on your own allowances.
Take 100,000 (employment expense cap) + 60,000 (personal) off → roughly 840,000 net. Tax through the bands: 0 + 7,500 + 20,000 + 37,500 + on the slice into the 20% band ≈ around 83,000 baht, an effective rate near 8% of gross. Add insurance or provident-fund reliefs and it drops further.
Apply the standard expense deduction for rental income and your personal allowance, and the net assessable figure falls well inside the lower bands — a modest liability, often partly covered by tax the tenant withheld. Reported on a PND.90.
Two things happen during the year, and they meet on your annual return:
Rental, freelance and remitted foreign income usually have little or nothing withheld at source, so the annual return is where that tax is actually settled — budget for it rather than being surprised in March.
The annual personal return is normally due by the end of March for the previous calendar year, with a short extension into early April for online filing. Miss it and you face a surcharge on unpaid tax plus penalties, so file even when you expect a refund. Exact dates move each year — confirm the current deadline with the Revenue Department.
Plug your income and main allowances into our estimator to get a ballpark figure using the standard bands — then confirm the real number with a professional before you file.
Primary and official sources are cited above. Government rules, fees and procedures in Thailand change over time and vary by office; always confirm current requirements with the relevant authority before relying on them. BAANLYY never takes paid placement in editorial content.
General information only — not tax, legal or financial advice. Thai personal income tax rates, allowances, deductions, filing forms and deadlines are set by law and change over time, and your liability depends on your individual circumstances. Confirm your own position with the Thai Revenue Department and a licensed Thai tax professional. BAANLYY never takes paid placement.