Personal Tax in Thailand
Tax Residency
Stay in Thailand 180 days or more in a calendar year and you’re a tax resident. That means Thailand can tax your worldwide income that you bring into the country. Non-residents only pay tax on income earned in Thailand. This distinction matters if you have income from other countries.
Tax Rates
Progressive rates: 0% on the first 150,000 THB, then 5% (to 300K), 10% (to 500K), 15% (to 750K), 20% (to 1M), 25% (to 2M), 30% (to 5M), and 35% above 5 million THB. If you earn a Thai salary, your employer calculates and withholds this monthly via PND.1.
Deductions
You can deduct: 60,000 THB personal allowance, 60,000 for your spouse, 30,000 per child, life insurance premiums up to 100,000, social security contributions, provident fund contributions up to 500,000, and home mortgage interest up to 100,000. These reduce your taxable income, not your tax bill.
Filing Deadline
Annual return (PND.91 for salary-only income, PND.90 for all types) due by March 31st. E-filing extends to April 8th. If all your income is from salary and your employer withheld correctly, your return is straightforward.
For Employers
You must withhold tax from every employee’s salary each month and file PND.1 by the 7th. At year-end, issue each employee a withholding certificate (50 Tawi) so they can file their personal return. We handle all of this as part of our payroll service.
The Key Takeaway
If you’re a salaried employee at a Thai company, your employer handles the monthly withholding. Your annual filing is mostly confirming the math. Where it gets complicated: foreign income, multiple income sources, or investment gains. Talk to us if that’s your situation.
Related Tax Guides
We handle this for you: Payroll
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