Thai personal income tax 2026 + how to legally pay less

Thai personal income tax is simpler than it looks once you grasp three steps: income → subtract expenses/deductions → apply the progressive rate. Here's the full picture with a worked example and legal ways to pay less. Don't want to do the maths by hand? Use our personal income tax calculator to plug in your numbers instantly.

Progressive tax brackets

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Only the portion within each band is taxed at that band's rate.

Common deductions

• Expense allowance: 50% of salary, capped at 100,000 THB
• Personal allowance: 60,000 THB
• Social security: as paid, up to 9,000 THB
• Life + health insurance: up to 100,000 THB combined (health sub-cap 25,000)
• RMF/Thai ESG funds, mortgage interest, children, parents, etc. per the rules (the SSF deduction ended in tax year 2567)

Worked example

Say your total annual salary is 600,000 THB:

1. Expense 50% (cap 100,000) → 500,000
2. Personal allowance 60,000 → net income 440,000 THB
3. Tax: first 150,000 = 0 · 150,001–300,000 (150,000 × 5%) = 7,500 · 300,001–440,000 (140,000 × 10%) = 14,000
4. Tax due ≈ 21,500 THB

Legal ways to pay less

Buying health/life insurance or deductible funds worth 100,000 THB drops net income to 340,000 → tax ≈ 11,500 → about 10,000 THB saved, plus you get the coverage/investment.

Try your own numbers in our income tax + deduction calculator.

Verdict

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The key is to plan deductions early in the year, not at year-end. Health/life insurance and RMF/Thai ESG funds are popular tools that cut tax while building security.

Sources

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• Thai Revenue Department (rates and deductions)
• The policy/fund terms of the provider you're considering