Every year, Thai personal income taxpayers can significantly reduce their tax bill by claiming deductions before calculating their taxable income. This guide covers every deduction available for the 2025 tax year (filed in 2026).
1. Personal & Family Deductions
| Item | Maximum Amount |
|---|
| Personal allowance | ฿60,000/year |
| Spouse (no income) | ฿60,000 |
| Child (legitimate) | ฿30,000/child (unlimited) |
| Child born 2018 onward | ฿60,000/child |
| Supporting parents (aged ≥ 60, income ≤ ฿30,000) | ฿30,000/person (max 4) |
| Supporting disabled/incapacitated person | ฿60,000/person |
| Health insurance premium for parents | ฿15,000 |
2. Insurance Premiums
| Item | Maximum Amount |
|---|
| Life insurance (policy term ≥ 10 years) | ฿100,000 |
| Health insurance (self) | ฿25,000 (combined with life insurance, total ≤ ฿100,000) |
| Annuity life insurance | 15% of income, max ฿200,000 |
3. Savings & Retirement Funds
| Item | Maximum Amount |
|---|
| Social Security contributions (SSO) | Actual amount paid, max ฿9,000 |
| Retirement Mutual Fund (RMF) | 30% of income, max ฿500,000 * |
| Super Savings Fund (SSF) | 30% of income, max ฿200,000 * |
| Provident Fund (PVD) | 15% of income, max ฿500,000 * |
| Government Pension Fund (GPF) | 30% of income, max ฿500,000 * |
⚠️ Important * RMF + SSF + PVD + GPF + Annuity Insurance combined must not exceed ฿500,000.
4. Housing Deductions
| Item | Maximum Amount |
|---|
| Home loan interest (mortgage) | ฿100,000/year |
5. Other Deductions
| Item | Maximum Amount |
|---|
| Political party donations | ฿10,000 |
| Donations to education/sports/public hospitals | 2× actual amount, max 10% of net income |
| General donations | Actual amount, max 10% of net income |
| Pregnancy and childbirth expenses | ฿60,000/pregnancy |
| Easy E-Receipt (government stimulus program) | ฿50,000 (when applicable) |
How the Tax Calculation Works
- Deduct expenses (employment income: 50%, max ฿100,000)
- Deduct all applicable allowances listed above
- Net taxable income = Income − Expenses − Allowances
- Apply progressive tax rates (0–35%) to taxable income
Thailand Income Tax Brackets 2025
| Net 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% |
Quick Wins: Deductions Everyone Can Use Immediately
- Personal allowance ฿60,000 — automatic for all taxpayers
- Social Security contributions — if you're employed, this is already being deducted
- Existing life/health insurance premiums — claim what you're already paying
- Home loan interest — if you have a mortgage, this is easy to claim