How is Thai income tax (PIT) calculated?

Thailand uses a progressive Personal Income Tax schedule. The first ₿150,000 of net income is exempt (0%); income above is taxed at 5%, 10%, 15%, 20%, 25%, 30% and 35% in rising bands. This calculator applies the standard ₿60,000 personal allowance before the brackets.

What is the tax-free threshold in Thailand?

The first ₿150,000 of net taxable income is exempt from PIT (taxed at 0%). On top of that, a standard ₿60,000 personal allowance is deducted from your income, so the first ₿210,000 of gross income is effectively untaxed in this calculator.

Does this include the Social Security Fund?

Yes. The employee Social Security Fund (SSF) contribution is 5% of wages, capped at ₿750/month or ₿9,000/year. The calculator applies 5% up to the ₿9,000 ceiling and subtracts it in your take-home figure.

Which allowances and deductions are included?

This calculator applies only the standard ₿60,000 personal allowance. It does not apply the 50%-of-income employment-expense deduction (capped at ₿100,000) or allowances for a spouse, children, parents, insurance or provident funds, so your real tax is usually lower.

What is the difference between effective and marginal tax rate?

Your effective rate is total PIT divided by income (your average). Your marginal rate is the rate on your next baht earned. On ₿500,000 your marginal rate is 10% but your effective PIT rate is only about 4.3% because of the exempt band and allowance.

Does Thailand have provincial or state income tax?

No. Personal income tax in Thailand is national only, collected by the Revenue Department. There is no provincial or municipal personal income tax, so your PIT plus the Social Security Fund is the full picture for a salaried worker.

Can I use this for previous years?

Yes. Use the year selector to view 2023, 2024, 2025 or 2026 rules — 2026 is the latest year. Thailand’s PIT schedule has been unchanged across all four years, and the Social Security Fund cap of ₿9,000/year also applies to each year (2026 carries the schedule forward pending any official change).

When is the Thai tax return due?

Thai Personal Income Tax is assessed on the calendar year (1 January to 31 December). The annual PND 90/91 return is generally filed by 31 March of the following year, with a short extension for online filing.

Thailand Income Tax Calculator

How to use Thailand Income Tax Calculator

This Thailand income tax calculator estimates your Personal Income Tax (PIT) and employee Social Security Fund (SSF) contribution based on your annual income and the tax year you select (2023, 2024, 2025 or 2026). Thailand uses a progressive PIT schedule running from 0% up to 35%, and the brackets have been stable across all four years. The calculator applies the standard ₿60,000 personal allowance, then shows your effective rate, marginal rate, a band-by-band breakdown and an estimated take-home figure after PIT and SSF.

Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
Enter your annual gross income in Thai baht (₿).
Keep the filing status as Individual — Thailand taxes individuals on the progressive schedule.
Click Calculate to see your PIT, Social Security Fund, effective rate and marginal rate.
Review the band-by-band breakdown and your estimated take-home pay.

Your data never leaves your device — 100% private processing.

How Thailand’s PIT brackets work

Thailand uses a progressive Personal Income Tax: each band applies only to the income within its range, not your whole income. This calculator first applies the standard ₿60,000 personal allowance, then taxes the remainder. On ₿500,000 of income the net taxable amount is ₿440,000 — nothing on the first ₿150,000, 5% on the next ₿150,000 (₿7,500) and 10% on the final ₿140,000 (₿14,000), totalling about ₿21,500 in PIT, an effective rate near 4.3% well below the 10% marginal rate.

Thailand PIT brackets (stable 2023–2025)
Net Taxable Income	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%

Allowances and deductions

Thailand reduces your assessable income to net taxable income through allowances. This calculator applies only the standard ₿60,000 personal allowance, so the figure shown is a conservative estimate. In reality you can also deduct 50% of employment income (capped at ₿100,000), plus allowances for a spouse, children, parents, life and health insurance, provident-fund contributions and donations — all of which would lower your actual tax below the amount shown here.

The Social Security Fund (SSF)

Employees in Thailand contribute to the Social Security Fund at 5% of monthly wages, but the contributory wage is capped at ₿15,000 per month — so the contribution maxes out at ₿750 per month, or ₿9,000 per year. This calculator applies 5% capped at the annual ₿9,000 ceiling and subtracts it in your take-home figure. On ₿100,000 of income the SSF is ₿5,000; once income passes ₿180,000 the SSF stays at the ₿9,000 cap.

Effective versus marginal tax rate

Your effective tax rate is total PIT divided by total income — your true average. Your marginal rate is the rate on your next baht earned, set by the highest band you reach. On ₿500,000 your marginal rate is 10%, but because the first ₿150,000 of net income is exempt and the lower band uses 5%, your effective PIT rate is only about 4.3%. Knowing the difference helps with decisions about overtime, bonuses and extra work.

Worked examples

Individual, ₿500,000 income, 2025

Inputs: ₿500,000 income

Result: ~₿21,500 PIT · ₿9,000 SSF · ~4.3% effective · 10% marginal

Individual, ₿1,060,000 income, 2025

Inputs: ₿1,060,000 income

Result: ~₿115,000 PIT · ₿9,000 SSF · ~10.8% effective · 20% marginal

Individual, ₿2,060,000 income, 2025

Inputs: ₿2,060,000 income

Result: ~₿365,000 PIT · ₿9,000 SSF · ~17.7% effective · 25% marginal

Glossary

PIT: Personal Income Tax — Thailand’s progressive tax on individual income, from 0% to 35%.
Revenue Department: Thailand’s tax authority, which administers PIT and the annual PND 90/91 return.
Exempt band: The first ₿150,000 of net taxable income, taxed at 0%.
Personal allowance: The standard ₿60,000 allowance deducted from income before the progressive schedule applies.
Social Security Fund (SSF): The employee social-security contribution of 5%, capped at ₿9,000 per year.
Effective tax rate: Total PIT owed divided by total income — your true average tax rate.
Marginal tax rate: The rate applied to your next baht of income, set by the highest band you reach.
PND 90/91: Thailand’s annual personal income tax return forms, filed by around 31 March.

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Thailand Income Tax Calculator

Tax Calculator

How to use Thailand Income Tax Calculator

How Thailand’s PIT brackets work

Allowances and deductions

The Social Security Fund (SSF)

Effective versus marginal tax rate

Worked examples

Glossary

Related reading

Frequently Asked Questions

Why use Thailand Income Tax Calculator?

Common use cases

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