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| 1 | --- |
| 2 | name: thailand-pit |
| 3 | description: Use this skill whenever asked to prepare, review, or classify transactions for Thailand Personal Income Tax (ภาษีเงินได้บุคคลธรรมดา), PND.90/91 filing, or advise on Thai PIT deductions and credits. Trigger on phrases like "ภาษีเงินได้บุคคลธรรมดา", "Thai income tax", "PND.90", "PND.91", "ภ.ง.ด.90", "ภ.ง.ด.91", or any Thailand personal tax request. ALWAYS read this skill before touching any Thailand PIT work. |
| 4 | version: 1.0 |
| 5 | jurisdiction: TH |
| 6 | tax_year: 2567 (2024) |
| 7 | category: international |
| 8 | depends_on: |
| 9 | - foundation |
| 10 | --- |
| 11 | |
| 12 | # Thailand Personal Income Tax (ภาษีเงินได้บุคคลธรรมดา) Skill v1.0 |
| 13 | |
| 14 | --- |
| 15 | |
| 16 | ## Section 1 — Quick reference |
| 17 | |
| 18 | | Field | Value | |
| 19 | |---|---| |
| 20 | | Country | Thailand (ราชอาณาจักรไทย) | |
| 21 | | Tax | ภาษีเงินได้บุคคลธรรมดา (Personal Income Tax — PIT) | |
| 22 | | Currency | THB (Thai Baht / บาท) | |
| 23 | | Tax year | Calendar year (1 Jan – 31 Dec); Thai year = Gregorian + 543 | |
| 24 | | Current tax year | พ.ศ. 2567 (2024 CE) | |
| 25 | | Tax authority | กรมสรรพากร Revenue Department (RD) | |
| 26 | | Return forms | ภ.ง.ด.91 (salary only) / ภ.ง.ด.90 (all income types) | |
| 27 | | Filing portal | https://efiling.rd.go.th | |
| 28 | | Filing deadline | 31 March of following year (paper); 8 April (e-filing) | |
| 29 | | Withholding | ภาษีหัก ณ ที่จ่าย — cumulative method per §50(1) | |
| 30 | | Source credit | `ratanon97/ThaiTaxCalculator` (TH-2567.json) + `anurat/laravel-thai-tax` (MIT) | |
| 31 | | Contributor | Open Accountants Community | |
| 32 | | Validated by | Pending — requires sign-off by a Thai-licensed CPA or tax consultant | |
| 33 | | Skill version | 1.0 | |
| 34 | |
| 35 | --- |
| 36 | |
| 37 | ## Section 2 — Progressive tax brackets (อัตราภาษีก้าวหน้า) |
| 38 | |
| 39 | Tax is computed on **Net Taxable Income** (เงินได้สุทธิ) after all deductions. |
| 40 | |
| 41 | | Net Taxable Income (THB) | Rate | Max tax in bracket | |
| 42 | |---|---|---| |
| 43 | | 0 – 150,000 | 0% (exempt) | 0 | |
| 44 | | 150,001 – 300,000 | 5% | 7,500 | |
| 45 | | 300,001 – 500,000 | 10% | 20,000 | |
| 46 | | 500,001 – 750,000 | 15% | 37,500 | |
| 47 | | 750,001 – 1,000,000 | 20% | 50,000 | |
| 48 | | 1,000,001 – 2,000,000 | 25% | 250,000 | |
| 49 | | 2,000,001 – 5,000,000 | 30% | 900,000 | |
| 50 | | Over 5,000,000 | 35% | — | |
| 51 | |
| 52 | **Formula:** |
| 53 | `Net Taxable Income = Total Income − Expenses − Deductions − Allowances` |
| 54 | |
| 55 | --- |
| 56 | |
| 57 | ## Section 3 — Employment expense deduction (ค่าใช้จ่าย) |
| 58 | |
| 59 | | Income type | Deduction | |
| 60 | |---|---| |
| 61 | | Employment income (§40(1)–(2)) | 50% of income, max **100,000 THB** | |
| 62 | |
| 63 | --- |
| 64 | |
| 65 | ## Section 4 — Personal allowances (ค่าลดหย่อนส่วนตัว) |
| 66 | |
| 67 | | Allowance | Amount (THB) | Conditions | |
| 68 | |---|---|---| |
| 69 | | Self (ส่วนตัว) | 60,000 | Everyone | |
| 70 | | Spouse (คู่สมรส) | 60,000 | Spouse has no income | |
| 71 | | Child (บุตร) | 30,000 per child | — | |
| 72 | | Child born 2018+ (2nd onward) | 60,000 per child | บุตรคนที่ 2 เป็นต้นไปที่เกิดตั้งแต่ปี 2561 | |
| 73 | | Parent care (บิดามารดา) | 30,000 per parent | Age 60+, income < 30,000/yr; max 4 parents | |
| 74 | | Disabled person care | 60,000 per person | — | |
| 75 | |
| 76 | --- |
| 77 | |
| 78 | ## Section 5 — Retirement savings group (กลุ่มเพื่อการเกษียณ) |
| 79 | |
| 80 | **Combined cap: 500,000 THB** for all items in this group. |
| 81 | |
| 82 | | Deduction | Individual limit | Notes | |
| 83 | |---|---|---| |
| 84 | | Provident Fund (PVD / กองทุนสำรองเลี้ยงชีพ) | 15% of salary | — | |
| 85 | | Gov. Pension Fund (กบข.) | 15% of salary | Government employees | |
| 86 | | RMF (กองทุนรวมเพื่อการเลี้ยงชีพ) | 30% of income | — | |
| 87 | | SSF (กองทุนรวมเพื่อการออม) | 30% of income, max 200,000 | — | |
| 88 | | Pension life insurance (ประกันบำนาญ) | 15% of income, max 200,000 | — | |
| 89 | | National Savings Fund (กอช.) | max 30,000 | — | |
| 90 | |
| 91 | --- |
| 92 | |
| 93 | ## Section 6 — Insurance & social security |
| 94 | |
| 95 | | Deduction | Limit (THB) | Notes | |
| 96 | |---|---|---| |
| 97 | | Life insurance (ประกันชีวิต) | 100,000 | Policy must be 10+ years | |
| 98 | | Spouse life insurance | 10,000 | Spouse has no income | |
| 99 | | Health insurance (ประกันสุขภาพ) | 25,000 | Combined with life insurance ≤ 100,000 | |
| 100 | | Parent health insurance | 15,000 | Parent income < 30,000/yr | |
| 101 | | Social security (ประกันสังคม) | 9,000 | 750/month max | |
| 102 | |
| 103 | --- |
| 104 | |
| 105 | ## Section 7 — Other deductions |
| 106 | |
| 107 | | Deduction | Limit (THB) | Notes | |
| 108 | |---|---|---| |
| 109 | | Home loan interest (ดอกเบี้ยบ้าน) | 100,000 | Purchase/build residence | |
| 110 | | Easy E-Receipt (ช้อปดีมีคืน) | 50,000 | Requires e-Tax Invoice; temporary stimulus | |
| 111 | |
| 112 | --- |
| 113 | |
| 114 | ## Section 8 — Donations (เงินบริจาค) |
| 115 | |
| 116 | Deducted after all other deductions. |
| 117 | |
| 118 | | Type | Multiplier | Cap | |
| 119 | |---|---|---| |
| 120 | | Education / Sport / Social (การศึกษา/กีฬา) | 2× | 10% of net income after deductions | |
| 121 | | General donation (ทั่วไป) | 1× | 10% of net income after deductions | |
| 122 | | Political party (พรรคการเมือง) | 1× | 10,000 | |
| 123 | |
| 124 | --- |
| 125 | |
| 126 | ## Section 9 — Computation method |
| 127 | |
| 128 | ``` |
| 129 | Step 1: Total assessable income |
| 130 | Step 2: − Employment expense deduction (50%, max 100,000) |
| 131 | Step 3: − Personal allowances (Section 4) |
| 132 | Step 4: − Retirement savings (Section 5, combined max 500,000) |
| 133 | Step 5: − Insurance & social security (Section 6) |
| 134 | Step 6: − Other deductions (Section 7) |
| 135 | Step 7: = Income before donations |
| 136 | Step 8: − Donations (Section 8, capped at 10% of Step 7) |
| 137 | Step 9: = Net Taxable Income (เงินได้สุทธิ) |
| 138 | Step 10: Apply progressive brackets (Section 2) |
| 139 | Step 11: − Withholding tax already paid (ภาษีหัก ณ ที่จ่าย) |
| 140 | Step 12: = Tax payable / refund |
| 141 | ``` |
| 142 | |
| 143 | --- |
| 144 | |
| 145 | ## Section 10 — Worked example |
| 146 | |
| 147 | **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. |
| 148 | |
| 149 | | Step | Description | Amount (THB) | |
| 150 | |---|---|---| |
| 151 | | Total income | Salary | 1,200,000 | |
| 152 | | − Expense deduction | 50% capped at 100,000 | (100,000) | |
| 153 | | − Personal allowance | Self | (60,000) | |
| 154 | | − PVD | 10% × 1,200,000 = 120,000 | (120,000) | |
| 155 | | − Social security | 750 × 12 | (9,000) | |
| 156 | | − Life insurance | Actual premium | (50,000) | |
| 157 | | **Net taxable income** | | **861,000** | |
| 158 | |
| 159 | Tax computation on 861,000: |
| 160 | |
| 161 | | Bracket | Taxable in bracket | Rate | Tax | |
| 162 | |---|---|---|---| |
| 163 | | 0 – 150,000 | 150,000 | 0% | 0 | |
| 164 | | 150,001 – 300,000 | 150,000 | 5% | 7,500 | |
| 165 | | 300,001 – 500,000 | 200,000 | 10% | 20,000 | |
| 166 | | 500,001 – 750,000 | 250,000 | 15% | 37,500 | |
| 167 | | 750,001 – 861,000 | 111,000 | 20% | 22,200 | |
| 168 | | **Total tax** | | | **87,200** | |
| 169 | |
| 170 | If withholding tax paid during the year was 95,000 → refund of **7,800 THB**. |
| 171 | |
| 172 | --- |
| 173 | |
| 174 | ## Section 11 — Filing guidance |
| 175 | |
| 176 | ### Who must file? |
| 177 | |
| 178 | - Any individual with assessable income exceeding **120,000 THB/year** (single) or **220,000 THB/year** (married) must file. |
| 179 | - Even if no tax is owed (income within exempt bracket), filing is still required if above thresholds. |
| 180 | |
| 181 | ### Which form? |
| 182 | |
| 183 | | Form | Who | |
| 184 | |---|---| |
| 185 | | ภ.ง.ด.91 (PND.91) | Salary/wage income only (§40(1)) | |
| 186 | | ภ.ง.ด.90 (PND.90) | All income types (§40(1)–(8)) | |
| 187 | |
| 188 | ### Key dates |
| 189 | |
| 190 | | Event | Deadline | |
| 191 | |---|---| |
| 192 | | Tax year end | 31 December | |
| 193 | | Paper filing deadline | 31 March | |
| 194 | | E-filing deadline | 8 April | |
| 195 | | Mid-year filing (PND.94) for business income | 30 September | |
| 196 | |
| 197 | ### Documents needed |
| 198 | |
| 199 | - เอกสาร 50 ทวิ (Withholding tax certificate) from employer |
| 200 | - Proof of deductions (insurance certificates, PVD statements, donation receipts) |
| 201 | - Bank statements for additional income sources |
| 202 | |
| 203 | --- |
| 204 | |
| 205 | ## Section 12 — Conservative defaults |
| 206 | |
| 207 | When in doubt: |
| 208 | |
| 209 | | Situation | Conservative position | |
| 210 | |---|---| |
| 211 | | Deduction eligibility unclear | Do NOT claim it; flag for reviewer | |
| 212 | | Income type ambiguous | Classify as assessable; flag for reviewer | |
| 213 | | Foreign income sourced | Include if remitted to Thailand in same year; flag | |
| 214 | | Donation receipt missing | Do not deduct; flag | |
| 215 | |
| 216 | --- |
| 217 | |
| 218 | ## Section 13 — Classification rules for bank statement |
| 219 | |
| 220 | | Pattern / Keyword | Classification | Form line | |
| 221 | |---|---|---| |
| 222 | | เงินเดือน / Salary / Payroll | Employment income §40(1) | PND.91 line 1 | |
| 223 | | โบนัส / Bonus | Employment income §40(1) | PND.91 line 1 | |
| 224 | | ค่าเช่า / Rent received | Rental income §40(5) | PND.90 | |
| 225 | | เงินปันผล / Dividend | Investment income §40(4) | PND.90 (can elect final WHT) | |
| 226 | | ดอกเบี้ย / Interest income | Investment income §40(4) | PND.90 (can elect final WHT) | |
| 227 | | ค่านายหน้า / Commission | Service income §40(2) | PND.90 | |
| 228 | | ขายของออนไลน์ / E-commerce | Business income §40(8) | PND.90 | |
| 229 | | ฟรีแลนซ์ / Freelance | Professional income §40(6) | PND.90 | |
| 230 | |
| 231 | --- |
| 232 | |
| 233 | ## Section 14 — Sources |
| 234 | |
| 235 | | Source | URL | |
| 236 | |---|---| |
| 237 | | Revenue Department (กรมสรรพากร) | https://www.rd.go.th | |
| 238 | | Tax brackets reference | Revenue Code §48, §50 | |
| 239 | | `ratanon97/ThaiTaxCalculator` | https://github.com/ratanon97/ThaiTaxCalculator | |
| 240 | | `anurat/laravel-thai-tax` (MIT) | https://github.com/anurat/laravel-thai-tax | |
| 241 | |
| 242 | --- |
| 243 | |
| 244 | *OpenAccountants — open-source tax computation skills* |
| 245 | *This is not tax advice. All outputs must be reviewed by a qualified professional before filing.* |
| 246 |
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About
Use this skill whenever asked to prepare, review, or classify transactions for Thailand Personal Income Tax (ภาษีเงินได้บุคคลธรรมดา), PND.90/91 filing, or advise on Thai PIT deductions and credits. Trigger on phrases like "ภาษีเงินได้บุคคลธรรมดา", "Thai income tax", "PND.90", "PND.91", "ภ.ง.ด.90", "ภ.ง.ด.91", or any Thailand personal tax request. ALWAYS read this skill before touching any Thailand PIT work.
THty-2025
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