Thailand Personal Income Tax for Foreigners: Rates, Allowances & How to File

The one-line version

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 (a half-year PND.94 also applies if you had rental, freelance or business income). Get a TIN, keep your receipts, and use the estimator to budget.

Living Summary

Thai Personal Income Tax — Status Check

Editorial analysis compiled and periodically refreshed by BAANLYY’s research team — not a live data feed.

Are the 2026 tax brackets still 0%– 35%?
Yes. The eight-band progressive schedule (0% up to 150,000 baht, rising in steps to 35% above 5,000,000 baht) took effect for the 2013 tax year as a temporary reduced-rate structure, was extended by Royal Decree No. 600 through 2016, and was then written into the Revenue Code itself as permanent law by the Revenue Code Amendment Act (No. 44) B.E. 2560, gazetted 27 January 2017 and effective from the 2017 tax year. It has held unchanged since. No bracket changes have been announced for 2026.
Is the proposed two-year foreign-remittance grace period in effect yet?
Not yet. The Revenue Department has proposed exempting foreign-sourced income from tax if it is remitted to Thailand within the year it is earned or the following year, targeting the 2026 filing season. As of this review it still needs Cabinet approval and Council of State review before publication in the Royal Gazette — the stricter 2024 remittance rule (any-year remitted income is assessable for tax residents) remains the current law.
What are the personal income tax filing deadlines?
The Revenue Department states a rule, not a date: the annual PND.90/PND.91 return is due 'within the last day of March following the taxable year'. So 2026 income is filed by 31 March 2027 — the 2025-income deadline of 31 March 2026 has passed. Anyone with rental, freelance or business income in the first half of a year also files a half-year PND.94 return 'within the last day of September of that taxable year'. The department grants a short extension for online filing most years but does not publish it as a standing date and does not state it on its own personal income tax page, so we do not print one — confirm the current e-filing extension on rd.go.th before you rely on it.
Who should be paying closest attention right now?
Foreigners planning to remit large foreign-sourced sums to Thailand in 2026 on the assumption the grace-period proposal already applies — it doesn't yet. Until it's formally enacted, remittances remain taxable under the existing 2024 rule regardless of which year the income was earned.

Analysis last reviewed 2026-09-19.

Growth Trajectory

How Thai personal income tax got here

2013
Top rate cut, current bands introduced
The top marginal rate dropped from 37% to 35% and the eight-band 0%– 35% schedule used today took effect for the 2013 tax year.
2016
Reduced schedule extended again
Royal Decree No. 600 extended the 2013–2015 reduced-rate structure through the 2016 tax year — still a temporary extension, not yet permanent law.
2017
Bands made permanent law
The Revenue Code Amendment Act (No. 44) B.E. 2560, gazetted 27 January 2017, wrote the reduced eight-band schedule directly into the Revenue Code, effective from the 2017 tax year — ending the cycle of temporary royal-decree extensions. This is the legal basis for today's bands, not the 2013 or 2016 changes.
2024
Foreign-remittance rule tightened
From January 1, 2024, foreign-sourced income remitted to Thailand by a tax resident became assessable regardless of which year it was earned, closing the old year-of-earning loophole.
2025
Two-year grace period proposed
The Revenue Department proposed exempting foreign-sourced income from tax if remitted within the year earned or the following year, aiming for the 2026 filing season.
2026
Brackets hold; grace period still pending
The eight-band schedule and the statutory filing deadlines are unchanged — the annual return is still due within the last day of March following the taxable year. The 2025 grace-period proposal has not been enacted — it still needs Cabinet and Council of State sign-off before publication in the Royal Gazette.

Start with residency — then come back here

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.

The personal income tax brackets

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.

Sources for this section: the table above is the schedule on the Revenue Department’s own personal income tax rate page (Thai) — 30% on 2,000,001–5,000,000 and 35% above 5,000,000. Its first row shows the 0–150,000 band at a statutory 5% marked ยกเว้น (exempt) under section 4 of Royal Decree (No. 470) B.E. 2551, which is why the rate you actually pay on that band is 0%. Note that the department’s English-language personal income tax page has not been updated for the 2017 reform — it still stops the 30% band at 4,000,000 — so the bands should not be read off it. The permanent-law basis for the current bands — the Revenue Code Amendment Act (No. 44) B.E. 2560, gazetted 27 January 2017 — is independently confirmed by Sherrings, a Thai tax advisory that cites gazetted instruments by number.

The allowances & deductions that lower your bill

The headline rates look high until you see how much comes off first. Thai tax residents — including foreigners — can generally claim:

Personal allowance — 60,000 baht for yourself.
Spouse allowance — 60,000 baht if your spouse has no income of their own.
Children — 30,000 baht per legitimate child, rising to 60,000 baht for the second and each later legitimate child born from 2018 (B.E. 2561) onwards. Adopted children qualify for the base 30,000 baht each but not the 60,000-baht second-child rate, and are capped at three adopted children.
Parents — an allowance for supporting elderly parents on low income.
Employment expense deduction — 50% of salary income, capped at 100,000 baht, taken automatically before allowances.
Insurance & savings — life and health insurance premiums, provident fund, SSF and RMF contributions, and social security — each within its own cap.
Mortgage interest — home-loan interest on a Thai property, up to 100,000 baht a year.

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.

Sources for this section: the personal, spouse, child and mortgage-interest figures are stated on the Revenue Department’s allowances page (Thai) — 60,000 baht for the taxpayer, 60,000 for a spouse with no income, 30,000 per child and 60,000 for the second and later children born from B.E. 2561, and mortgage interest capped at 100,000. The 50% / 100,000 baht employment expense deduction is not on that page: it is on the department’s separate expense-deduction page (Thai), which sets salary, wages, bonuses and allowances at “50%, not exceeding 100,000 baht”. The department’s English-language personal income tax page still shows the superseded 40% / 60,000 deduction and a 15,000-baht child allowance, so it is not used for either figure here. The distinction between legitimate and adopted children on the second-child uplift is confirmed by HLB Thailand’s 2025 allowances guide, which states the 60,000-baht second-child rate applies to legitimate children only and adopted children are capped at three.

Two worked examples

Illustrative only, using round numbers and the standard bands — your real figure depends on your own allowances.

Example A — salaried, 1,000,000 THB/year

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.

Example B — condo rental, 360,000 THB/year

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.

How tax is collected: withholding vs. filing

Two things happen during the year, and they meet on your annual return:

Withholding (PND.1) — a Thai employer estimates your yearly tax, splits it across 12 months and remits it for you. You get a withholding certificate showing the total.
Annual return — after year end you file, totalling all income and reliefs. The return reconciles what was withheld against what you really owe, giving a top-up bill or a refund.

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.

Getting a TIN and filing, step by step

Get a Tax ID (TIN). Apply at your local Revenue Department office with passport, visa and proof of address/income — or let your employer arrange it.
Gather documents. Withholding certificates, proof of rental or foreign income and remittances, insurance and fund certificates, mortgage interest statements.
Pick the form. Salary-only → PND.91. Any other income → PND.90.
File. On paper at the Revenue office, or online via the Revenue Department e-filing portal (usually a slightly later deadline).
Pay or claim. Settle any balance due, or claim your refund — refunds are common where withholding overshot.

Deadlines & penalties

The annual personal return is due by the end of March for the previous calendar year — so income earned in 2026 is filed by 31 March 2027. If you had rental, freelance or business income in the first half of a year, a half-year PND.94 return is also due by the end of September of that same year. Miss either and you face a surcharge on unpaid tax plus penalties, so file even when you expect a refund.

Online filing usually carries a short extension past the March date, but the Revenue Department sets it year by year and does not state it on its own personal income tax page — we looked, and it is not published as a standing rule, so this page prints no date for it. Confirm the current e-filing extension with the Revenue Department before you rely on it.

Sources for this section: both deadlines are stated on the Revenue Department’s own Personal Income Tax page (English) — the annual return is filed “within the last day of March following the taxable year”, and the interim return “within the last day of September of that taxable year”. That English page is current on the deadlines, which match the Revenue Code, but not on the numbers — its rate, allowance and expense-deduction tables have not been refreshed since the 2017 reform, so every figure elsewhere in this guide is taken from the department’s current Thai-language pages instead.

Common mistakes to avoid

assuming the headline rate applies to your whole income — it’s only the slice in each band
forgetting allowances and reliefs — leaving real money on the table
not filing because tax was withheld — you may be owed a refund
ignoring rental or remitted foreign income that wasn’t taxed at source
throwing away certificates and receipts — undocumented reliefs don’t count
relying on a rule-of-thumb figure instead of the current schedule and professional advice

Frequently asked

What are the personal income tax rates in Thailand?Thailand uses a progressive scale applied to your net assessable income (income after allowances and deductions), not your gross pay. The long-standing schedule is: 0% on the first 150,000 baht, 5% on 150,001–300,000, 10% on 300,001–500,000, 15% on 500,001–750,000, 20% on 750,001–1,000,000, 25% on 1,000,001–2,000,000, 30% on 2,000,001–5,000,000, and 35% on income above 5,000,000 baht. Only the slice of income inside each band is taxed at that band's rate, so a higher bracket never applies to your whole income. These bands have been stable for years but can change, so confirm the current schedule with the Revenue Department before relying on a figure. This is general information, not tax advice.

Is the first 150,000 baht really tax-free?Yes. The lowest band is taxed at 0%, so the first 150,000 baht of net assessable income carries no tax. On top of that, allowances and deductions (your 60,000-baht personal allowance, the expense deduction on employment income, and others) come off before the bands are applied — so in practice many people only start paying tax well above 150,000 baht of gross income. The exact point depends entirely on which allowances you qualify for.

What allowances and deductions can foreigners claim?Foreigners who are Thai tax residents can generally claim the same personal allowances and deductions as Thais. Common ones include a 60,000-baht personal allowance, a 60,000-baht spouse allowance (if your spouse has no income), 30,000 baht per child — rising to 60,000 baht for the second and each later child born from 2018 onwards — allowances for supporting elderly parents, and an expense deduction on employment income of 50% capped at 100,000 baht. Those allowance figures are the ones the Revenue Department publishes on its current Thai-language allowances page, and the 50%/100,000 employment deduction is on its expense-deduction page; the department's English-language personal income tax page has not been updated since the 2017 reform and still shows the superseded 40%/60,000 deduction and a 15,000-baht child allowance, so do not read these numbers off it. Investment and insurance reliefs — life and health insurance premiums, provident fund and SSF/RMF contributions, social security, and mortgage interest up to 100,000 baht — can reduce taxable income further, each within its own cap. Amounts and eligibility change, so verify the current figures and keep receipts. This is general information, not tax advice.

How is income tax actually collected from my salary?If you work for a Thai employer, tax is withheld from each paycheck under the PND.1 system — the employer estimates your annual tax, divides it across the year and remits it monthly. At year end you file an annual return that reconciles what was withheld against what you actually owe, producing either a top-up payment or a refund. People with rental, freelance or foreign income usually have less withheld at source and need to file and pay actively rather than relying on payroll to get it right.

Which tax return form do I file in Thailand?Individuals file form PND.91 if their only income is employment salary, or PND.90 if they have other income too (rental, business, freelance, foreign income remitted in). Both are annual personal returns filed after the calendar year ends. You can file on paper at a Revenue Department office or online through the Revenue Department's e-filing portal, which usually carries a slightly later deadline than paper filing.

How do I get a Thai Tax Identification Number (TIN)?If you have assessable income in Thailand you apply for a TIN at your local Revenue Department office, bringing your passport, visa, and proof of address or income. Employees often have the employer arrange it. The TIN is the number you use on every return and withholding certificate, so get it before your first filing is due. Some banks and brokers also ask for it for reporting purposes.

When is the tax filing deadline in Thailand?The Revenue Department states a rule rather than a date: the annual PND.90/PND.91 return is due 'within the last day of March following the taxable year', so income earned in 2026 is filed by 31 March 2027. If you had rental, freelance or business income in the first half of a year, a half-year PND.94 return is also due 'within the last day of September of that taxable year'. Online filing usually carries a short extension past the March date, but the department sets it year by year and does not state it on its own personal income tax page, so we print no date for it — confirm the current e-filing extension with the Revenue Department before you rely on it. Late filing or late payment attracts a surcharge and penalties, so file even when you expect a refund.

Do I pay Thai income tax on rental income from my condo?Yes, if the property is in Thailand the rent is Thai-source income and is assessable here regardless of your day count. You can deduct allowable expenses (a standard percentage deduction or actual costs) against the rent, and in some arrangements a tenant withholds a percentage that is credited against your final bill. Keep records of rent received and expenses, and report it on a PND.90. For the residency and foreign-remittance side of the picture, see our companion guide on tax for expats.

Is foreign income taxed in Thailand?For Thai tax residents (180+ days in the country in a calendar year), foreign-source income brought into Thailand has been assessable since a 2024 change in interpretation. Money earned and kept abroad is generally outside scope, and double-tax treaties can credit foreign tax already paid. Because this area is evolving and depends on your specific situation and treaty, get individual advice before remitting large sums. Our tax-for-expats guide covers residency and remittance in depth.

Can I estimate my Thai income tax before I file?Yes — our income tax estimator tool lets you enter your income and the main allowances to see a ballpark figure using the standard bands. It's a planning aid, not a filed calculation: the real number depends on every allowance and deduction you qualify for and the current schedule. Use it to sanity-check withholding and to budget, then confirm the final figure with a tax professional or the Revenue Department.

Keep going

Property Education Tax for Expats Working in Thailand Retiring in Thailand Getting a Tax Refund Glossary

Estimate your Thai income tax

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.

Income tax estimator Tax for expats guide

Sources & References

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.

By Kirby Scofield

Founder of BAANLYY · International real estate broker, investor & relocation specialist

Last updated 19 September 2026 · Last reviewed 19 September 2026

Thailand personal income tax for foreigners: rates, allowances & how to file.