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Thailand Personal Income Tax (PIT) Guide

Filing, Rates & Deductions | 2024 Updated

Individuals residing in Thailand for 180+ days in a tax year are considered tax residents and must pay PIT on worldwide income. Non-residents pay PIT only on Thai-sourced income.
01

Who Must File a Tax Return?

  • Tax residents: Earning >120,000 THB/year.
  • Non-residents: With Thai-sourced income.
Employees (tax withheld) must file if:
  • Total income >220,000 THB (after deductions).
  • Have additional income (e.g., rental, freelance).
02

Taxable Income Types

  • Employment salary & bonuses
  • Business income (freelance)
  • Rental income
  • Dividends & Interest
  • Capital gains
03

Personal Income Tax Rates (2024)

Thai PIT uses a progressive tax rate (0–35%):

Taxable Income (THB)Tax Rate
0 – 150,0000% (Exempt)
150,001 – 300,0005%
300,001 – 500,00010%
500,001 – 750,00015%
750,001 – 1,000,00020%
1,000,001 – 2,000,00025%
2,000,001 – 5,000,00030%
5,000,001+35%
Example Calculation (Income 600,000 THB):
  • 150,000 × 0% = 0
  • 150,000 × 5% = 7,500
  • 200,000 × 10% = 20,000
  • 100,000 × 15% = 15,000
  • Total tax = 42,500 THB
04

Tax Deductions & Allowances

A. Standard Deductions
  • Personal: 60,000 THB
  • Spouse: 60,000 THB
  • Child: 30,000 THB/each
  • Parent: 30,000 THB/each (60+)
B. Expense-Based
  • Social Security: Max 9,000 THB
  • Life Insurance: Max 100,000 THB
  • Home Loan Interest: Max 100,000 THB
  • Donations: Max 10% of income
05

Filing & Payment Process

Key Deadlines
  • Employers: Submit PND 1 by the 7th of next month.
  • Individuals: File PND 90/91 by 31 March.
How to File

Online via www.rd.go.th or at local Revenue Office.

06

Penalties & Foreign Income

  • Late Payment: 1.5% monthly interest.
  • Late Filing: 200–2,000 THB fine.
Tax Treaties

Thailand has DTAs with 60+ countries. Foreign income may be exempt/credited if taxed abroad.

Check Points Summary

✔ Residents pay on global income; non-residents on Thai income only.
✔ Progressive rates 0–35% (First 150k exempt).
✔ Key Deadline: 31 March.
✔ File easily via RD e-Filing.

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