Thailand Income Tax Calculator 2025

Calculate personal income tax (PND 90/91) with Thailand's 2025 progressive tax brackets and all deductions.

Last updated: May 2025 | Tax Year 2025 (B.E. 2568)

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πŸ“‹ Income & Deductions

Income
Employment income type 40(1): salary, wages, bonuses
Standard Deductions (Auto-calculated)
Expense deduction (50%, max 100,000 THB) β€”
Personal allowance 60,000 THB
Additional Deductions
60,000 THB β€” if spouse has no income
30,000 THB/child (2nd+ child born after 2018 qualifies for 60,000 THB)
These children receive 60,000 THB deduction each (included in total above)
Section 33 employees: 750 THB/month = 9,000 THB/year
πŸ“Š

Enter your details and click Calculate Tax
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Thailand Personal Income Tax 2025 β€” Tax Brackets

Net Income (THB)Tax RateMax Tax in Band
1 – 150,000Exempt0
150,001 – 300,0005%7,500
300,001 – 500,00010%20,000
500,001 – 750,00015%37,500
750,001 – 1,000,00020%50,000
1,000,001 – 2,000,00025%250,000
2,000,001 – 5,000,00030%900,000
5,000,001+35%β€”

Common Tax Deductions in Thailand

  • Life Insurance: Up to 100,000 THB/year β€” easy to claim and widely available
  • RMF (Retirement Fund): Up to 30% of income, max 500,000 THB β€” great for long-term savings
  • Home Loan Interest: Up to 100,000 THB/year β€” if you own a mortgaged home
  • Donations via e-Donation: Deducted at 2Γ— the donated amount (up to 10% of net income)

Frequently Asked Questions (FAQ)

Who is required to file a personal income tax return in Thailand?
Individuals with annual income exceeding 120,000 THB (single) or 220,000 THB (married) must file a PND 90 or PND 91 return each year by March 31 of the following year. Online filing (e-Filing) extends the deadline to April 8.
What are the most common tax deductions in Thailand?
The most commonly used deductions include: personal allowance 60,000 THB, social security contributions up to 9,000 THB, life/health insurance premiums up to 100,000 THB, home loan interest up to 100,000 THB, and RMF/SSF retirement funds up to 500,000 THB.
What is the difference between withholding tax and the calculated tax?
Withholding tax (WHT) is deducted monthly by your employer as an advance payment. The calculated tax is your actual annual tax liability. If WHT exceeds the calculated amount, you receive a refund. If it falls short, you pay the difference when filing.
Where can I file my tax return online in Thailand?
You can file online at the Thai Revenue Department's e-Filing portal: efiling.rd.go.th. Online filing is open from January 1 to April 8 each year, giving you 8 extra days compared to the paper filing deadline of March 31.
What are the penalties for not filing taxes in Thailand?
Failing to file on time results in a fine of up to 2,000 THB, plus a 100% surcharge on the tax owed and an additional 1.5% monthly surcharge from the due date until payment. Always file on time even if you owe no tax.