Personal income tax rates in Thailand
Employees, directors, and freelancers in Thailand may owe personal income tax on Thailand-source income. Progressive rates apply to most earners. At Thai Visa Centre in Bangkok, we help foreign workers understand how PIT interacts with visa status and tax residency.
Personal income tax is separate from corporate tax. A director on payroll files PIT even if the company has BOI corporate tax holidays. See our foreigner income tax guide for foreign-specific rules.
Applies to net taxable income over 5 million THB under current progressive brackets.
First bracket at 0% on net taxable income after allowances and deductions.
Generally present in Thailand 180+ days in a calendar year to qualify as tax resident.
PND.91 or PND.90/94 for the prior tax year. Verify extensions with your accountant.
Who pays personal income tax?
Tax residents, generally in Thailand 180 or more days in a calendar year, pay PIT on Thailand-source income and on foreign income remitted to Thailand in the year earned. Non-residents pay PIT on Thailand-source income only. Rules evolve, so confirm current law with your accountant.
Progressive PIT rate brackets
Thailand applies progressive brackets to net taxable income after allowances and deductions. Rates and brackets update periodically. Verify annually with the Revenue Department.
| Net taxable income | Rate |
|---|---|
| 0 - 150,000 THB | 0% |
| 150,001 - 300,000 THB | 5% |
| 300,001 - 500,000 THB | 10% |
| 500,001 - 750,000 THB | 15% |
| 750,001 - 1,000,000 THB | 20% |
| 1,000,001 - 2,000,000 THB | 25% |
| 2,000,001 - 5,000,000 THB | 30% |
| Over 5,000,000 THB | 35% |
Allowances and deductions
| Allowance | Detail |
|---|---|
| Personal allowance | Taxpayer and qualifying dependents reduce gross income before bracket calculation. |
| Social security | Contributions may reduce taxable employment income within statutory limits. |
| Provident fund | Retirement contributions deductible up to caps set by Revenue Department rules. |
| Mortgage and insurance | Specific caps apply to mortgage interest, life insurance, and health premiums. |
| Donations | Approved charitable donations may qualify within published limits. |
| Employment expenses | 50% standard deduction on employment income capped, or actual expenses if documented. |
Freelancers and business income use different expense rules than salaried employees. Coordinate with your accountant early.
Filing obligations
| Taxpayer | Form | Deadline |
|---|---|---|
| Single employer, no other income | PND.91 | 31 March following year |
| Multiple income sources | PND.90 or PND.94 | 31 March (verify e-filing extensions) |
| Employer withholding | PND.1 monthly | Monthly payroll withholding with year-end reconciliation |
Special PIT regimes
ROH expatriates
Flat rate on qualifying employment income under approved ROH status. Separate from standard progressive brackets.
Tax treaties
183-day employment rules under double tax agreements may affect liability for specific income types.
Digital and remote work
Thailand-source income definitions continue to evolve. Confirm current Revenue Department guidance.
ROH details: ROH guide. Tax residency certificates: tax residency certificate guide.
PIT vs immigration: Valid work permit and visa status do not determine tax residency. 90-day immigration reporting is unrelated to tax filing. Overstay or illegal work creates immigration risk separate from PIT.
Common mistakes
- Assuming employer withholding covers all obligations when you have rental or freelance income.
- Missing the 31 March filing deadline and incurring penalties and interest.
- Not claiming treaty relief because supporting documentation was not prepared.
- US citizens forgetting FATCA or FBAR obligations to the home country, separate from Thai PIT.
- Confusing immigration reporting with tax residency or filing obligations.
Frequently asked questions
General answers on personal income tax in Thailand. Confirm specific requirements with the Revenue Department or your accountant before filing.
Q:Do I need a Thai tax ID for PIT?
A:Yes. A personal Tax Identification Number is required for filing and for many financial transactions in Thailand.
Q:Is foreign pension taxed in Thailand?
A:Treatment depends on tax residency and whether pension income is remitted to Thailand. Treaty rules and current Revenue Department guidance apply.
Q:Can my employer file PIT for me?
A:Employers withhold salary tax monthly. You still file PND.91 when required to reconcile withholding or declare other income.
Q:What if I leave Thailand mid-year?
A:Pro-rate income for the departure year, update residency status, and file the applicable return before deadlines.
Q:Who pays personal income tax in Thailand?
A:Employees, directors on payroll, and freelancers may owe PIT on Thailand-source income. Tax residents may also owe on foreign income remitted in the year earned.
Q:Does a BOI corporate tax holiday exempt personal tax?
A:No. Personal income tax is separate from corporate tax. Directors and employees on payroll still file PIT even if the company has BOI corporate incentives.
Q:Does a work permit determine tax residency?
A:No. Valid visa and work permit status do not determine tax residency. The 180-day presence test and income source rules apply independently.
Q:What is the difference between PIT and corporate tax?
A:Personal income tax applies to individuals on employment and personal business income. Corporate income tax applies to company net profits. Both may apply to the same person in different roles.