Taxable persons are classified as resident or non-resident.
A resident is a person living in Thailand for more than 180 days per year and has the obligation to declare the totality of its income on the Thai territory as well as on the portion of income from foreign sources that is brought into Thailand.
A non-resident is a person living less than 180 days per year in the Kingdom of Thailand. However, a non-resident has an obligation to declare incomes derived from sources in Thailand.
(1) Income from professional services rendered to employer (wages and salaries…);
(2) Incomes from goodwill, franchise, copyright or derived from a will or any juristic act;
(3) Incomes from dividends, share of profit, interests on deposits with Thai banks, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings;
(4) Income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts;
(5) Income from liberal professions.
(6) Any other income from business, commerce, industry, agriculture, transportation, or any other activity not mentioned above.
| Type of Income | Deduction |
| (1) Income from employment | 40% but limited to 60,000THB |
| (2) Income received from copyright | 40% but limited to 60,000THB |
| (3) Income from letting out of property on hire | |
| (3.1) Building and wharves | 30% |
| (3.2) Agricultural land | 20% |
| (3.3) All other types of land | 15% |
| (3.4) Vehicles | 30% |
| (3.5) Any other type of property | 10% |
| (4) Income from liberal professions | 30% (60% for the medical profession) |
| (5) Income derived from contract of work whereby the contractor provides essential materials besides tools | real expense or 70% |
| (6) Income derived from business, commerce, agriculture, industry, transport, or any other activities not specified to e. | real expense or 65% – 85% depending on the types of income |
| Types of Allowances | Amount |
| (1) Personal allowance | |
| Single taxpayer | 30,000THB for the taxable person |
| Undivided estate | 30,000THB for the taxable person’s spouse |
| Non-juristic partnership or body of persons | 30,000THB per partner but limited to 60,000THB in total |
| (2) Spouse allowance | 30,000THB |
| (3) Child allowance (child under 25 years of age and studying at educational institution) | 15,000THB per child but limited to three children |
| (4) Education (additional allowance for child studying in educational institution) | 2,000THB each child |
| (5) Parents allowance | 30,000THB if parent is above 60 years old and earns less than 30,000THB |
| (6) Life insurance premium | Amount paid but not exceeding 100,000THB |
| (7) Approved provident fund contributions | Amount paid but not more than 15% of wage and not exceeding 500,000THB |
| (8) Long term equity fund | Amount paid but not more than 15% of wage and not exceeding 500,000THB |
| (9) Home mortgage interest | Amount paid but not exceeding 100,000THB |
| (10) Social insurance contributions | Amount paid |
| (11) Charitable contributions | Amount donated but not exceeding 10% of the income after standard deductions and the above allowances |
| Taxable income (THB) | Tax rate |
| 0 – 150,000 | 0% |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1,000,000 | 20% |
| 1,000,001 – 2,000,000 | 25% |
| 2,000,001 – 5,000,000 | 30% |
| Over 5,000,000 | 35% |
A taxable person is liable to file personal income tax return and pay to the revenue department up to the last day of March following year.
