Thai tax deductions 2026: the full checklist + how to plan
Want to pay less tax — legally? The key is to use every deduction you're entitled to. This is a complete checklist of Thai personal income tax deductions by group, with caps and a planning approach so you only pay what you truly owe.
Want to know what you'll owe this year? Run a quick estimate with our personal income tax calculator first, then work through the deductions below to plan your savings.
Group 1: Personal and family
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| Item | Deduction |
|---|---|
| Personal allowance | 60,000 THB |
| Spouse (no income) | 60,000 THB |
| Children | 30,000 THB each (60,000 for the 2nd+ born 2018 onward) |
| Parents (age 60+, income under 30,000) | 30,000 THB each, up to 4 |
| Disabled dependant | 60,000 THB each |
| Prenatal care & childbirth | actual cost, up to 60,000 THB per pregnancy |
Group 2: Insurance (cut tax and get protection)
| Item | Deduction |
|---|---|
| Life insurance (self) | up to 100,000 THB |
| Health insurance (self) | up to 25,000 THB (with life, max 100,000) |
| Parents' health insurance | up to 15,000 THB |
| Pension life insurance | 15% of income, up to 200,000 THB |
| Social security | actual, around 9,000 THB |
This group is doubly worth it: you cut tax and get health/life protection at the same time.
Group 3: Retirement investing
| Item | Deduction |
|---|---|
| RMF fund | 30% of income, up to 500,000 THB |
| Provident fund / GPF | 15% of income, up to 500,000 THB |
| National Savings Fund (NSF) | up to 30,000 THB |
| Thai ESG fund | 30% of income, up to 300,000 THB (separate cap) |
Important: the retirement group (RMF + pension insurance + provident fund + NSF) combined must not exceed 500,000 THB; Thai ESG has its own separate 300,000 THB cap.
Note: the SSF deduction ended in tax year 2567, so you can no longer buy SSF for a deduction.
Group 4: Home, donations and yearly schemes
- Home-loan interest: actual, up to 100,000 THB (a separate cap from life/health insurance — see co-borrower splitting rules and current mortgage terms in our 2026 home loan guide)
- General donations: actual, up to 10% of income after deductions
- Education/sports/state hospitals: deductible at 2× (within the cap)
- Stimulus schemes (e.g. Easy E-Receipt): only some years; caps and rules change annually — check the latest announcement
A worked example
Say your net income (after the personal allowance) is 440,000 THB → tax of about 21,500 THB.
Add 25,000 in health/life insurance + 75,000 RMF = 100,000 more in deductions → net income drops to 340,000 THB → tax of about 11,500 THB → you save around 10,000 THB and keep the protection plus the investment.
Plug in your own numbers with our income tax calculator, then see how to deduct more with tax-deductible insurance.
Verdict
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Don't wait until December to look for tax help. Plan from the start of the year and use each group steadily — especially insurance and funds, which cut tax while building security. That's the best value.
Sources
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- Thailand Revenue Department (deduction items and caps — revised yearly)
- Policy/fund terms from the providers you're considering
Frequently asked questions
- What's the maximum total I can deduct?
- There's no single overall cap — each group has its own. Life + health insurance combine up to 100,000 THB; the retirement vehicles (RMF/pension insurance/provident fund/NSF) combine up to 500,000 THB, and Thai ESG adds a separate 300,000 THB. Across all groups you can deduct several hundred thousand baht a year.
- What documents should I keep?
- Keep premium certificates, fund certificates, home-loan interest receipts and e-Donation records for at least 5 years in case the Revenue Department asks.
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