How is income tax calculated in Thailand?
Employment income is first reduced by a standard deduction of 50%, capped at THB 100,000 a year. A personal allowance of THB 60,000 and the employee's social security contributions are also deducted to reach net income.
Net income up to THB 150,000 is exempt. Above that, rates rise in steps from 5% to 35%, with the top rate applying to net income over THB 5 million.
Employees pay 5% of salary into the social security fund, up to THB 875 a month (reached at a monthly salary of THB 17,500). The tax year is the calendar year.
What is the income tax rate in Thailand?
| Taxable income | Rate |
|---|---|
| THB 0 – THB 150,000 | 0% |
| THB 150,000 – THB 300,000 | 5% |
| THB 300,000 – THB 500,000 | 10% |
| THB 500,000 – THB 750,000 | 15% |
| THB 750,000 – THB 1,000,000 | 20% |
| THB 1,000,000 – THB 2,000,000 | 25% |
| THB 2,000,000 – THB 5,000,000 | 30% |
| Over THB 5,000,000 | 35% |
What mandatory salary deductions apply?
- Social security (employee): 5% of pay, on up to 17,500 a month.
Gross salary and take-home salary
Gross salary is what your contract says before anything is taken off. Take-home salary is what reaches your bank account after income tax and the compulsory employee contributions. Employer contributions are paid on top of your salary and are not taken from it.
Example: THB 100,000.00 a month
An employee earning 100,000 a month, about US$3,000.
| Item | Monthly | Annual |
|---|---|---|
| Gross salary | THB 100,000.00 | THB 1,200,000.00 |
| Income tax | THB 10,197.92 | THB 122,375.00 |
| Compulsory contributions | THB 875.00 | THB 10,500.00 |
| Take-home pay | THB 88,927.08 | THB 1,067,125.00 |
Effective income tax rate 10.2%; all deductions 11.1%.
Frequently asked questions
Is the first THB 150,000 tax-free?
Yes. Net income (after deductions and allowances) up to THB 150,000 is exempt.
How much social security does an employee pay?
5% of salary, up to a maximum of THB 875 a month.
What is the tax year in Thailand?
The calendar year, 1 January to 31 December.
Official sources
- PwC Worldwide Tax Summaries (reviewed 24 August 2026): Thailand - Individual - Taxes on personal income. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 24 August 2026): Thailand - Individual - Deductions. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 24 August 2026): Thailand - Individual - Other taxes. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 24 August 2026): Thailand - Individual - Tax administration. Read 5 November 2026.
Last reviewed 5 November 2026. An estimate for planning, not tax advice; your employer’s payroll and the tax authority decide what is actually withheld.
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