How Thai personal income tax is calculated
- Add up your income for the year by type, for example salary 40(1), hired work 40(2), selling goods 40(8).
- Deduct expenses. Salary and general hired work get a 50% standard deduction, capped at 100,000 combined. Licensed professions deduct 30% (medicine 60%), contracting and business up to 60%, and rent from houses, buildings or vehicles 30%.
- Deduct allowances such as the 60,000 personal allowance, social security (up to 10,500 in 2026), life insurance, RMF and Thai ESG (SSF is no longer deductible from tax year 2025).
- Apply the progressive rates to your net taxable income, then subtract the tax already withheld. The result is what you still owe or get back.
Thai personal income tax rates
| Net taxable income (THB) | Tax rate | Tax for the full bracket | Cumulative tax at the top of the bracket |
|---|---|---|---|
| 0– | Exempt | 0 | 0 |
| 150,000– | 5% | 7,500 | 7,500 |
| 300,000– | 10% | 20,000 | 27,500 |
| 500,000– | 15% | 37,500 | 65,000 |
| 750,000– | 20% | 50,000 | 115,000 |
| 1,000,000– | 25% | 250,000 | 365,000 |
| 2,000,000– | 30% | 900,000 | 1,265,000 |
| 5,000,000– | 35% | 35% of the excess | – |
Example: net taxable income of 500,000 baht pays 27,500 baht (5% bracket = 7,500 + 10% bracket = 20,000). Net taxable income of 800,000 baht pays 75,000 baht (65,000 up to 750,000 + the 50,000 above it × 20% = 10,000). The tax calculator shows which bracket you are in and how much more you would need to deduct to drop a bracket.
If your 40(2)–(8) income adds up to 120,000 baht or more, tax must also be worked out a second way, as 0.5% of that income (Section 48(2)). If that figure is higher and above 5,000 baht, you pay that instead. The tax calculator already does this for you.
How much tax on each salary?
For people with salary only. Tap an amount to see the calculation step by step.
| Monthly salary (THB) | Annual income | Annual tax | Per month |
|---|---|---|---|
| 30,000 | 360,000 | 1,975 | 165 |
| 40,000 | 480,000 | 8,450 | 704 |
| 50,000 | 600,000 | 20,450 | 1,704 |
| 60,000 | 720,000 | 34,925 | 2,910 |
| 100,000 | 1,200,000 | 122,375 | 10,198 |
Based on 12 months of salary, the 100,000 expense deduction, the 60,000 personal allowance and social security. Bonuses and other allowances are not included.
Salary plus freelance income: what to know
Salary and general hired work share one standard expense cap of 100,000 baht. Many people assume each gets its own 100,000 and underestimate their tax. The 3% your clients withhold is only tax paid in advance: you still have to file a PND 90 return after the year ends, and anything withheld above what you owe is refunded.
Filing deadlines
- PND 90 / 91 for 2026 income: file by 31 March 2027, or online until about 8 April 2027.
- PND 94 (half-year return) for 40(5)–(8) income earned January–June: file by 30 September of the same year (online until about 8 October). For 2026 the paper deadline has passed; if you had to file and missed it, you can still file late, but a surcharge and fine may apply.
Frequently asked questions
Do I file salary and freelance income separately?
No. Both go on one PND 90 return. Salary (40(1)) and general freelance work (40(2)) each get a 50% standard expense deduction, but the two together are capped at 100,000 baht. Other income types use their own deduction rates.
A client already withheld 3%. Do I still need to file?
Yes. The 3% withheld by your client is tax paid in advance. When you file at the end of the year it is credited against the tax you actually owe, and anything withheld above that is refunded. Keep every 50 Tawi withholding certificate.
Which income type (40) is my freelance work?
General hired work such as design, writing or software development is usually 40(2). The six licensed professions (law, medicine, engineering, architecture, accounting and fine arts) are 40(6). Selling goods or running a business is 40(8). Check the income type your client wrote on the 50 Tawi certificate.
Do I need to file the mid-year PND 94 return?
Only if you earned 40(5)–(8) income, such as rent, licensed professional fees, contracting or business sales, of more than 60,000 baht (single) or 120,000 baht (married) between January and June, counted before expenses. Salary and 40(2) work never need a mid-year return.
Can I still deduct SSF this year?
No. SSF purchases were deductible only for tax years 2020–2024. From tax year 2025 the funds you can still deduct are RMF (up to 30% of income and 500,000 together with other retirement funds) and Thai ESG (up to 30% of income and 300,000, separate from the retirement cap).
Are the numbers I enter stored?
No. The calculator runs entirely in your browser and never sends your numbers to a server. Close the page and they are gone.
How accurate is the result?
It uses the same 2026 tax rules WorkingBee uses in LINE and is an estimate for planning. You can choose actual-expense deductions for rent, licensed professions, contracting and selling/business income. It does not yet cover 40(3)–(4) income or special allowances announced later. Check against the Revenue Department system before you file.
Sources
- Thai Revenue Department — personal income tax rates and allowances (in Thai)
- Thai Revenue Department — Section 48(2) tax (0.5% of income) (in Thai)
- Thai Revenue Department — PND 94 half-year return (in Thai)
About this calculator
Made by WorkingBee using the same 2026 Thai tax rules as our LINE bot. Your numbers are calculated in your browser and are never sent to or stored on a server. Last updated · Figures are estimates for planning and may differ from what you finally file with the Revenue Department.