Three taxes, one hub: personal income tax bands, an interactive rental income tax calculator for landlords, and property transfer/withholding tax on a sale — all built on the same Revenue Department brackets so the numbers stay consistent. Free, unbiased, no paid placement.
Thailand taxes individuals on a progressive 0-35% scale, applied to net income after deductions and allowances. Each slice of income is taxed only at its own band's rate.
| Net income band | Rate |
|---|---|
| ฿0 – 150,000 | 0% |
| ฿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% |
For a full interactive estimate with your income, allowances and effective rate, use the dedicated Income Tax Estimator →
For landlords: estimate the annual tax on rental income, using the same brackets above, a choice of the 30% standard deduction or actual expenses, and a credit for any 5% withholding a corporate tenant already deducted.
Enter your total annual rent received before any deductions.
Thai law lets landlords choose the 30% standard deduction, or itemize actual expenses (repairs, insurance, management fees, depreciation) — whichever gives the better result.
Rental income stacks with your other assessable income under Thailand's progressive brackets — enter any salary or other income to see the combined effect, or leave at zero to estimate rental income alone.
If your tenant is a company (juristic person), Thai law requires them to withhold 5% of the rent at source and remit it to the Revenue Department on your behalf — this is a credit against your final tax, not an extra cost.
Estimates only, for planning purposes — not tax advice. Rental income from immovable property (category 5 assessable income) is taxed under Thailand's progressive 0-35% personal income tax brackets after a 30% standard deduction or itemized actual expenses, whichever the taxpayer chooses. It is filed annually via PND 90 (combined with other income) or the mid-year PND 94 for rental and certain other income types. Corporate tenants must withhold 5% of rent at source as a creditable advance payment; individual tenants generally do not withhold. This calculator estimates tax attributable to rental income on a marginal basis (the extra tax your rental income adds on top of any other income entered) and does not account for every possible deduction, exemption or the annual Land & Building Tax owners also owe separately. Confirm your actual filing position with the Revenue Department or a Thai accountant. BAANLYY and One Life Ventures Co., Ltd. are not tax advisors.
Selling or buying a property is a separate, one-time transaction tax event — the 2% transfer fee, Specific Business Tax (3.3%) or stamp duty (0.5%), and seller's withholding tax (flat 1% for a corporate seller, or progressive for an individual based on years owned). This is distinct from the annual income taxes above.
Run the full calculation, including the buyer/seller cost split, with our dedicated Closing Cost Calculator →
BAANLYY handles tenant sourcing, rent collection and reporting so your tax filing has clean numbers every year.
General information and self-input estimating tools only — not legal, tax or financial advice. Brackets, deductions and rates reflect Revenue Department and Land Department rules as understood in 2026 and can change; actual liability depends on your specific income mix, residency, deductions, treaty position and filing history. Always confirm with the Thai Revenue Department or a qualified adviser before relying on these figures. BAANLYY never takes paid placement.
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.