Prepare, review, or classify transactions for Thailand Personal Income Tax (ภาษีเงินได้บุคคลธรรมดา), PND.90/91 filing, or advise on Thai PIT deductions and credits.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Net Taxable Income formula
Net Taxable Income = Total Income − Expenses − Deductions − Allowances
Combined cap for retirement savings group
Combined cap: 500,000 THB for all items in this group.
Computation method steps
Step 1: Total assessable income Step 2: − Employment expense deduction (50%, max 100,000) Step 3: − Personal allowances (Section 4) Step 4: − Retirement savings (Section 5, combined max 500,000) Step 5: − Insurance & social security (Section 6) Step 6: − Other deductions (Section 7) Step 7: = Income before donations Step 8: − Donations (Section 8, capped at 10% of Step 7) Step 9: = Net Taxable Income (เงินได้สุทธิ) Step 10: Apply progressive brackets (Section 2) Step 11: − Withholding tax already paid (ภาษีหัก ณ ที่จ่าย) Step 12: = Tax payable / refund
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 bracket), filing is still required if above thresholds.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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 |
OpenAccountants — open-source accounting skills for AI This is not tax advice. All outputs must be reviewed by a qualified professional before filing.
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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.
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