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Thai Personal Income Tax Calculator
Your annual tax, monthly withholding, and take-home pay — with the full breakdown exported to Excel in one click.
Step 1/4 · Income
Let's start with your income
Enter monthly pre-tax amounts in THB. Rough numbers are fine — you can come back and adjust at any point.
The gross salary on your contract, excluding overtime and allowances.
Do you receive overtime (OT) pay?
Meal, phone, attendance, or transport allowances. Enter 0 if none apply.
All bonuses you expect this year — year-end plus performance. If unsure, use last year's figure: monthly withholding is only an estimate and is settled at the annual filing.
What's different this year
Social security base raised. The wage-base cap is now ฿17,500 (was ฿15,000) — employee contribution up to ฿875/month, fully deductible.
Final year for Thai ESG. The purchase window for the deduction (30% of income, cap ฿300,000) closes 31 December 2026.
Child allowance by birth year. ฿30,000 per child — raised to ฿60,000 for the 2nd child onward born in or after 2018 (B.E. 2561).
How it's calculated
The method, in one glance.
The formula the Revenue Department uses
- 1Annual income
- 2− Expense deduction (50%, cap ฿100,000)
- 3− Allowances (family, SSO, insurance, funds)
- 4= Net taxable income → progressive rates
Brackets apply progressively: only the portion above each threshold pays the higher rate. Crossing into a new bracket never re-prices your whole income — a common misconception.
| Net taxable income (THB) | Rate | Max tax in bracket (cum.) |
|---|---|---|
| 0 – 150,000 | Exempt | 0 |
| 150,001 – 300,000 | 5% | 7,500 |
| 300,001 – 500,000 | 10% | 27,500 |
| 500,001 – 750,000 | 15% | 65,000 |
| 750,001 – 1,000,000 | 20% | 115,000 |
| 1,000,001 – 2,000,000 | 25% | 365,000 |
| 2,000,001 – 5,000,000 | 30% | 1,265,000 |
| > 5,000,000 | 35% | — |
New for 2026: higher SSO base
The social security wage-base cap rose from ฿15,000 to ฿17,500 — the employee contribution is now up to ฿875/month, all of it tax-deductible (฿10,500/year).
Filing window
File P.N.D.91 between 1 January and 31 March of the following year (e-filing extended to early April). Late filing risks a fine of up to ฿2,000 plus a 1.5%/month surcharge on unpaid tax.
Monthly withholding is an estimate
Employers withhold by annualizing your monthly pay. The annual filing settles the difference — overpaid tax is refunded, fastest with PromptPay linked to your Thai ID.
For employers & HR teams
Payroll tax shouldn't live in a spreadsheet.
Reviewing payroll files for companies in Thailand, we keep finding the same errors — each one quietly compounding every month.
Statutory parameters go stale
Spreadsheets still hard-coded with the old ฿15,000 SSO cap keep deducting ฿750 instead of ฿875 — and the base rises again to ฿20,000 in 2029.
Bonus months over-withheld
Annualizing a bonus month as if it repeated all year massively overstates income and shreds that month's take-home pay — bonuses must be added to annual income separately.
The same numbers re-typed in five files
Attendance, overtime, payroll, the bank-transfer file, and the tax filing each live in a separate spreadsheet, re-typed by hand every month. One wrong cell and payslips, transfers, and filings stop matching — often nobody notices until an employee or the Revenue Department does.
What we build instead
ERP with payroll built in
Our Flows ERP keeps tax brackets, SSO bases, and PVD caps as configurable parameters — a law change is a settings update, not a formula rewrite.
ERP systemsRPA for monthly filings
Software robots pull payroll data from your existing ERP or SAP/Oracle, compile P.N.D.1 and SSO submissions, and file them — no system replacement required.
RPA automationAI for documents & HR questions
AI OCR verifies bank slips and payment documents; an AI knowledge base answers employees' recurring tax questions from your own policies.
AI solutionsCustom software
A time-attendance system that feeds payroll automatically, an approval flow unique to your company — when off-the-shelf software doesn't fit, we design and build around how you actually work.
All servicesFAQ
Common questions about Thai income tax.
At what salary do I start paying income tax?
There is no fixed threshold — it depends on whether your annual net income exceeds ฿150,000. For a single employee using only the basic deductions (฿100,000 expenses + ฿60,000 personal + ฿10,500 SSO), roughly ฿26,000–27,000 per month is where tax begins. Note that once employment income reaches ฿120,000 a year you must file a return even if no tax is due.
Are overtime and bonuses taxable?
Yes. OT, bonuses, and allowances are all Section 40(1) employment income and are taxed together with salary. A bonus counts toward the year it is paid, which is why withholding jumps in bonus months.
Do foreigners working in Thailand follow the same rules?
Yes — employment income earned in Thailand is taxed under the same progressive rates and deductions regardless of nationality. Tax residents (180+ days in Thailand in a tax year) and non-residents differ on some allowance eligibility and foreign-source income; consult a tax adviser for specific cases.
What if my employer withheld too much tax?
Claim the refund at the annual filing (P.N.D.90/91, January–March). Filing electronically and linking PromptPay to your Thai ID typically gets the refund back fastest.
Are SSO and PVD deducted first and then also tax-deductible?
Effectively yes: both are withheld from your salary, and the amounts actually paid (within legal caps) also reduce your net taxable income — they are both a deduction from pay and a deduction from tax.
Calculate it once. Then let software do it every month.
If your team still runs payroll tax in Excel, Yangshu builds ERP, RPA, and AI systems that keep statutory parameters current and take the manual math — and the manual errors — out of every pay run.