Personal Income Tax in Thailand

Personal Income Tax in Thailand

Income Tax in Thailand

Who must pay taxes in Thailand ? There is a difference for Residents and Non-Residents. A Resident is a person who stays in one calendar year more than 180 days in Thailand.

A Resident must pay tax for income in Thailand and for income from abroad, if it is brought from abroad into Thailand.

A Non-Resident has to pay tax only for income generated in Thailand.


Taxable Income = Income – Deductions – Allowences

Like in other countries there are different deductions and allowences, which can be deducted from the income before calculating the Tax :

Taxable Income p.a.arginal taxable income p.a.Tax Rate (%)
0 – 150,000150,000Exempt
150,001 – 500,000350,00010
500,001 – 1,000,000500,00020
1,000,001 – 4,000,0003,000,00030
4,000,001 and over37

Income from the sale of a Property shall not be included in the income unless it was made for commercial propose.

Please note, that the corporate income tax is different.