Thailand Personal Income Tax
Detailed personal income tax rates and rules for Thailand in 2026.
Thailand's personal income tax has eight progressive brackets from 0% to 35%. The first THB 150,000 of taxable income is exempt. Residents are taxed on Thai-sourced income and on foreign-sourced income that is remitted to Thailand. From 2024, Thailand changed its rule so that all foreign-sourced income remitted to Thailand is taxable regardless of the year it was earned. Various deductions and allowances are available including personal allowance (THB 60,000), spouse allowance, child allowances, and deductions for insurance, provident funds, and social security.
| Income Range (THB) | Tax Rate |
|---|---|
| ฿0 – ฿150K | 0% |
| ฿150K – ฿300K | 5% |
| ฿300K – ฿500K | 10% |
| ฿500K – ฿750K | 15% |
| ฿750K – ฿1.0M | 20% |
| ฿1.0M – ฿2.0M | 25% |
| ฿2.0M – ฿5.0M | 30% |
| ฿5.0M+ | 35% |
Filing Deadline
March 31 (annual return); within 30 September for mid-year return on certain income types
Residency Rule
An individual present in Thailand for 180 days or more in a tax year is considered a tax resident. Residents are taxed on Thai-sourced income and foreign-sourced income brought into Thailand. Non-residents are taxed only on Thai-sourced income at the same progressive rates.
Additional Notes
Thailand offers a Long-Term Resident (LTR) visa program providing a flat 17% income tax rate on Thai employment income for qualifying foreign professionals, along with exemption on foreign-sourced income. This program targets wealthy individuals, retirees, remote workers, and highly-skilled professionals.
How Thailand Income Tax compares
Thailand’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Asia’s regional average of 22.2%.
