Prepare, review, or classify transactions for Thailand Personal Income Tax (ภาษีเงินได้บุคคลธรรมดา), PND.90/91 filing, or advise on Thai PIT deductions and credits.
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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Paper filing deadline
31 March of following yearRevenue Code §50(1)
E-filing deadline
8 April of following yearRevenue Code §50(1)
Tax year end
31 DecemberRevenue Code (Thailand)
Mid-year filing (PND.94) for business income
30 SeptemberRevenue Code (Thailand)
Bracket 1: THB 0 – 150,000
0% (exempt)Revenue Code §48
Bracket 2: THB 150,001 – 300,000
5%Revenue Code §48
Bracket 2 max tax: THB 150,001 – 300,000
7,500 THBRevenue Code §48
Bracket 3: THB 300,001 – 500,000
10%Revenue Code §48
Bracket 3 max tax: THB 300,001 – 500,000
20,000 THBRevenue Code §48
Bracket 4: THB 500,001 – 750,000
15%Revenue Code §48
Bracket 4 max tax: THB 500,001 – 750,000
37,500 THBRevenue Code §48
Bracket 5: THB 750,001 – 1,000,000
20%Revenue Code §48
Bracket 5 max tax: THB 750,001 – 1,000,000
50,000 THBRevenue Code §48
Bracket 6: THB 1,000,001 – 2,000,000
25%Revenue Code §48
Bracket 6 max tax: THB 1,000,001 – 2,000,000
250,000 THBRevenue Code §48
Bracket 7: THB 2,000,001 – 5,000,000
30%Revenue Code §48
Bracket 7 max tax: THB 2,000,001 – 5,000,000
900,000 THBRevenue Code §48
Bracket 8: Over THB 5,000,000
35%Revenue Code §48
Employment income expense deduction rate (§40(1)–(2))
50% of incomeRevenue Code §40(1)–(2)
Employment income expense deduction — maximum cap
100,000 THBRevenue Code §40(1)–(2)
Self allowance
60,000 THBRevenue Code §47
Spouse allowance (spouse has no income)
60,000 THBRevenue Code §47
Child allowance (general)
30,000 THB per childRevenue Code §47
Child allowance — 2nd child onward born 2018 or later
60,000 THB per childRevenue Code §47
Parent care allowance — age and income conditions
30,000 THB per parent; parent must be age 60+, income < 30,000 THB/year; max 4 parentsRevenue Code §47
Disabled person care allowance
60,000 THB per personRevenue Code §47
Combined cap — all retirement savings group items
500,000 THBRevenue Code §47
Provident Fund (PVD) individual deduction limit
15% of salaryRevenue Code §47(1)(b); Provident Fund Act B.E. 2530
Government Pension Fund (กบข.) deduction limit
15% of salaryRevenue Code §47
RMF (Retirement Mutual Fund) deduction limit
30% of incomeRevenue Code §47
SSF (Super Savings Fund) deduction limit
30% of income, max 200,000 THBRevenue Code §47
Pension life insurance deduction limit
15% of income, max 200,000 THBRevenue Code §47
National Savings Fund (กอช.) deduction limit
max 30,000 THBRevenue Code §47
Life insurance deduction limit (policy must be 10+ years)
100,000 THBRevenue Code §47
Life insurance minimum policy term to qualify
10 yearsRevenue Code §47
Spouse life insurance deduction limit
10,000 THBRevenue Code §47
Health insurance deduction limit (combined with life insurance ≤ 100,000)
25,000 THBRevenue Code §47
Parent health insurance deduction limit (parent income < 30,000/yr)
15,000 THBRevenue Code §47
Social security (ประกันสังคม) annual deduction limit
9,000 THB (750 THB/month max)Social Security Act B.E. 2533; Revenue Code §47
Home loan interest deduction limit
100,000 THBRevenue Code §47
Easy E-Receipt (ช้อปดีมีคืน) deduction limit
50,000 THBRoyal Decree (Thailand) — Easy E-Receipt stimulus measure
Education/Sport/Social donation deduction multiplier
2× (double deduction)Revenue Code §47(7)
Education/Sport/Social donation deduction cap
10% of net income after deductionsRevenue Code §47(7)
General donation deduction multiplier
1×Revenue Code §47(7)
General donation deduction cap
10% of net income after deductionsRevenue Code §47(7)
Political party donation deduction cap
10,000 THBRevenue Code §47(7)
Filing threshold — single individual
120,000 THB/year assessable incomeRevenue Code §56
Filing threshold — married individual
220,000 THB/year assessable incomeRevenue Code §56
Return form for salary/wage income only
ภ.ง.ด.91 (PND.91)Revenue Code §40(1)
Return form for all income types
ภ.ง.ด.90 (PND.90)Revenue Code §40(1)–(8)
Social security monthly contribution cap (for PIT deduction purposes)
750 THB/monthSocial Security Act B.E. 2533; Revenue Code §47
Parent income threshold for parent-care and parent health insurance deductions
30,000 THB/yearRevenue Code §47
Parent minimum age for parent-care allowance
60 years oldRevenue Code §47
Maximum number of parents claimable for parent-care allowance
4 parentsRevenue Code §47
Withholding tax method for employment income
Cumulative method per §50(1)Revenue Code §50(1)
Quick reference
| Field | Value |
|---|---|
| Country | Thailand (ราชอาณาจักรไทย) |
| Tax | ภาษีเงินได้บุคคลธรรมดา (Personal Income Tax — PIT) |
| Currency | THB (Thai Baht / บาท) |
| Tax year | Calendar year (1 Jan – 31 Dec); Thai year = Gregorian + 543 |
| Current tax year | พ.ศ. 2567 (2024 CE) |
| Tax authority | กรมสรรพากร Revenue Department (RD) |
| Return forms | ภ.ง.ด.91 (salary only) / ภ.ง.ด.90 (all income types) |
| Filing portal | https://efiling.rd.go.th |
| Filing deadline | 31 March of following year (paper); 8 April (e-filing) |
| Withholding | ภาษีหัก ณ ที่จ่าย — cumulative method per §50(1) |
| Source credit | ratanon97/ThaiTaxCalculator (TH-2567.json) + anurat/laravel-thai-tax (MIT) |
| Contributor | Open Accountants Community |
| Validated by | Pending — requires sign-off by a Thai-licensed CPA or tax consultant |
| Skill version | 1.0 |
Tax is computed on Net Taxable Income (เงินได้สุทธิ) after all deductions.
Progressive tax brackets
| Net Taxable Income (THB) | Rate | Max tax in bracket |
|---|---|---|
| 0 – 150,000 | 0% (exempt) | 0 |
| 150,001 – 300,000 | 5% | 7,500 |
| 300,001 – 500,000 | 10% | 20,000 |
| 500,001 – 750,000 | 15% | 37,500 |
| 750,001 – 1,000,000 | 20% | 50,000 |
| 1,000,001 – 2,000,000 | 25% | 250,000 |
| 2,000,001 – 5,000,000 | 30% | 900,000 |
| Over 5,000,000 | 35% | — |
Employment expense deduction
| Income type | Deduction |
|---|---|
| Employment income (§40(1)–(2)) | 50% of income, max 100,000 THB |
Personal allowances
| Allowance | Amount (THB) | Conditions |
|---|---|---|
| Self (ส่วนตัว) | 60,000 | Everyone |
| Spouse (คู่สมรส) | 60,000 | Spouse has no income |
| Child (บุตร) | 30,000 per child | — |
| Child born 2018+ (2nd onward) | 60,000 per child | บุตรคนที่ 2 เป็นต้นไปที่เกิดตั้งแต่ปี 2561 |
| Parent care (บิดามารดา) | 30,000 per parent | Age 60+, income < 30,000/yr; max 4 parents |
| Disabled person care | 60,000 per person | — |
Retirement savings group
| Deduction | Individual limit | Notes |
|---|---|---|
| Provident Fund (PVD / กองทุนสำรองเลี้ยงชีพ) | 15% of salary | — |
| Gov. Pension Fund (กบข.) | 15% of salary | Government employees |
| RMF (กองทุนรวมเพื่อการเลี้ยงชีพ) | 30% of income | — |
| SSF (กองทุนรวมเพื่อการออม) | 30% of income, max 200,000 | — |
| Pension life insurance (ประกันบำนาญ) | 15% of income, max 200,000 | — |
| National Savings Fund (กอช.) | max 30,000 | — |
Insurance & social security
| Deduction | Limit (THB) | Notes |
|---|---|---|
| Life insurance (ประกันชีวิต) | 100,000 | Policy must be 10+ years |
| Spouse life insurance | 10,000 | Spouse has no income |
| Health insurance (ประกันสุขภาพ) | 25,000 | Combined with life insurance ≤ 100,000 |
| Parent health insurance | 15,000 | Parent income < 30,000/yr |
| Social security (ประกันสังคม) | 9,000 | 750/month max |
Other deductions
| Deduction | Limit (THB) | Notes |
|---|---|---|
| Home loan interest (ดอกเบี้ยบ้าน) | 100,000 | Purchase/build residence |
| Easy E-Receipt (ช้อปดีมีคืน) | 50,000 | Requires e-Tax Invoice; temporary stimulus |
Deducted after all other deductions.
Donations
| Type | Multiplier | Cap |
|---|---|---|
| Education / Sport / Social (การศึกษา/กีฬา) | 2× | 10% of net income after deductions |
| General donation (ทั่วไป) | 1× | 10% of net income after deductions |
| Political party (พรรคการเมือง) | 1× | 10,000 |
Scenario: Salaried employee, annual income 1,200,000 THB, single, no children, pays into PVD 10% of salary, has social security, life insurance 50,000.
Worked example — net taxable income computation
| Step | Description | Amount (THB) |
|---|---|---|
| Total income | Salary | 1,200,000 |
| − Expense deduction | 50% capped at 100,000 | (100,000) |
| − Personal allowance | Self | (60,000) |
| − PVD | 10% × 1,200,000 = 120,000 | (120,000) |
| − Social security | 750 × 12 | (9,000) |
| − Life insurance | Actual premium | (50,000) |
| Net taxable income | 861,000 |
Tax computation on 861,000:
Worked example — tax by bracket
| Bracket | Taxable in bracket | Rate | Tax |
|---|---|---|---|
| 0 – 150,000 | 150,000 | 0% | 0 |
| 150,001 – 300,000 | 150,000 | 5% | 7,500 |
| 300,001 – 500,000 | 200,000 | 10% | 20,000 |
| 500,001 – 750,000 | 250,000 | 15% | 37,500 |
| 750,001 – 861,000 | 111,000 | 20% | 22,200 |
| Total tax | 87,200 |
If withholding tax paid during the year was 95,000 → refund of 7,800 THB.
Which form?
| Form | Who |
|---|---|
| ภ.ง.ด.91 (PND.91) | Salary/wage income only (§40(1)) |
| ภ.ง.ด.90 (PND.90) | All income types (§40(1)–(8)) |
Key dates
| Event | Deadline |
|---|---|
| Tax year end | 31 December |
| Paper filing deadline | 31 March |
| E-filing deadline | 8 April |
| Mid-year filing (PND.94) for business income | 30 September |
When in doubt:
Conservative defaults
| Situation | Conservative position |
|---|---|
| Deduction eligibility unclear | Do NOT claim it; flag for reviewer |
| Income type ambiguous | Classify as assessable; flag for reviewer |
| Foreign income sourced | Include if remitted to Thailand in same year; flag |
| Donation receipt missing | Do not deduct; flag |
Classification rules for bank statement
| Pattern / Keyword | Classification | Form line |
|---|---|---|
| เงินเดือน / Salary / Payroll | Employment income §40(1) | PND.91 line 1 |
| โบนัส / Bonus | Employment income §40(1) | PND.91 line 1 |
| ค่าเช่า / Rent received | Rental income §40(5) | PND.90 |
| เงินปันผล / Dividend | Investment income §40(4) | PND.90 (can elect final WHT) |
| ดอกเบี้ย / Interest income | Investment income §40(4) | PND.90 (can elect final WHT) |
| ค่านายหน้า / Commission | Service income §40(2) | PND.90 |
| ขายของออนไลน์ / E-commerce | Business income §40(8) | PND.90 |
| ฟรีแลนซ์ / Freelance | Professional income §40(6) | PND.90 |
Sources
| Source | URL |
|---|---|
| Revenue Department (กรมสรรพากร) | https://www.rd.go.th |
| Tax brackets reference | Revenue Code §48, §50 |
ratanon97/ThaiTaxCalculator | https://github.com/ratanon97/ThaiTaxCalculator |
anurat/laravel-thai-tax (MIT) | https://github.com/anurat/laravel-thai-tax |
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- Filing threshold — single — Any individual with assessable income exceeding 120,000 THB/year (single) must file. - Filing threshold — married — Any individual with assessable income exceeding 220,000 THB/year (married) must file. - Filing required even if no tax owed — Even if no tax is owed (income within exempt br…
Other Thailand computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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