Personal Income Tax

For tax purposes, a resident is any individual who resides in Thailand for 180 days or more within a calendar year.

A Thai resident is required to pay personal income tax on:

Income earned in Thailand; and
Income from foreign sources that is remitted into Thailand within the same tax year.

A non-resident is taxed only on income earned in Thailand.

Tax Identification Number (Tax ID)

Thai residents who earn income both in Thailand and abroad are required to obtain a Tax ID and file annual (and in some cases semi-annual) personal income tax returns with the tax authorities.

In certain cases, foreigners receiving income from Thailand—such as salaries, rental income, business income, or service fees—are also required to obtain a Tax ID, even if they are non-residents.

Personal Income Tax Rates

Thailand applies a progressive tax rate system depending on the level of income:

Annual Income (baht) — Personal Income Tax Rate — Tax Amount — Total Tax

0 – 150,000 — 0% — 0 — 0
150,001 – 300,000 — 5% — 7,500 — 7,500
300,001 – 500,000 — 10% — 20,000 — 27,500
500,001 – 750,000 — 15% — 37,500 — 65,000
750,001 – 1,000,000 — 20% — 50,000 — 115,000
1,000,001 – 2,000,000 — 25% — 250,000 — 365,000
2,000,001 – 5,000,000 — 30% — 900,000 — 1,265,000
Over 5,000,001 — 35% — (calculated accordingly) — (cumulative total)

Tax Base

The tax base includes both monetary income and income in the form of benefits in kind. This means that any benefits provided by an employer or other persons—for example, compensation for an employee’s housing rent—will be treated as taxable income.

Depending on the category of income, the taxpayer is entitled to reduce the tax base by amounts established by law. Tables of deductions and allowances are provided below:

Deductions

Type of Income — Deduction Amount

Salary (Employment Income) — 50%, but not exceeding 100,000 THB
Service Income / Agency Fees — 50%, but not exceeding 100,000 THB
Income from copyrights and other rights, annuities, wills, legal acts, court decisions — 50%, but not exceeding 100,000 THB*
Interest, dividends, capital gains — Not applicable

Rental Income:
- 30% — buildings
- 20% — agricultural land
- 15% — other land
- 10% — other property*

Professional Services Income:
- 60% — medical professions
- 30% — other professions*

Construction Services Income — 60% of total income*
Business, agricultural, and trading income — 60% of total income*

(*Subject to specific conditions under the law.)

Allowances

Type of Allowance — Amount

Personal allowance — 60,000 THB
Spouse (no income) — 60,000 THB

Dependent child (minor or under 25 studying in Thailand or abroad, with income not exceeding 30,000 THB):
- 30,000 THB per biological child born before 2018
- 60,000 THB for the second and each subsequent biological child born in 2018 or later
- 30,000 THB per adopted child (maximum 3 children)

Parent of taxpayer or spouse (dependent, aged 60+, residing in Thailand, with income not exceeding 30,000 THB) — 30,000 THB per parent
Disabled or incapacitated dependent — 60,000 THB per person
Social Security Fund contributions — actual contributions
Mortgage interest expenses — actual amount paid, but not exceeding 100,000 THB
Childbirth expenses — actual amount paid, but not exceeding 60,000 THB per childbirth

Personal Income Tax for Non-Residents (without Tax ID)

Personal income tax on income earned by non-residents from Thailand is paid in the form of withholding tax. The withholding agent is the person making such payments to the non-resident.

Below are the withholding tax rates for certain types of income:

Type of Income — Withholding Tax Rate

Salary — 5–35%
Rent and prizes — 5%
Lease of vessels — 1%
Professional services income — 3%
Entertainment industry:
- Residents — 5%
- Non-residents — 5–37%
Advertising services — 2%

Tax on Income from Real Estate Transactions

When registering a real estate transaction at the Land Office, the following taxes and fees are payable separately at specified rates:

Type of Tax — Sale (< 5 years ownership) — Sale (> 5 years ownership) — Lease — Inheritance

Transfer fee — 2% — 2% — 1% — 0.5% (for family members) / 2.5% (for others)
Business tax — 3.3% — — — —
Stamp duty — — 0.5% — 0.1% —
Withholding tax — 1% — 1% — —

Total

Sale (< 5 years) — 6.3%
Sale (> 5 years) — 3.5%
Lease — 1.1%
Inheritance — 0.5% or 2.5%