How it works
- Add up annual income (monthly salary × 12 + bonus).
- Deduct expenses of 50% of income, up to 100,000 baht.
- Deduct allowances such as the 60,000 baht personal allowance, social security, insurance and funds, each up to its cap.
- What remains is net taxable income, taxed progressively using the table below.
Formula
Net income = annual income − expenses − allowances
Tax = sum of (the part of net income in each bracket × that bracket's rate)
| Net income (baht) | Tax rate |
|---|---|
| 0 – 150,000 | Exempt |
| 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% |
FAQ
At what salary do I start paying income tax?
With salary only, the 50% expense deduction (up to 100,000 baht) and the 60,000 baht personal allowance, the first 150,000 baht of net income is exempt. So tax starts once annual income passes 310,000 baht, a salary of about 26,000 baht a month (before social security, which lowers it further).
What is the difference between the average and marginal rate?
The marginal rate is the rate of the highest bracket your net income reaches, which is what your next baht is taxed at. The average rate is total tax divided by annual income, which is always lower because the first brackets are taxed less.
Can a raise leave me with less money because of a higher bracket?
No. Thai income tax is progressive, so a higher rate only applies to the part of income above that bracket, not to all of your income.
What is the combined cap for retirement allowances?
Provident fund, RMF and pension insurance together cannot exceed 500,000 baht. Each also has its own cap as a % of income. Thai ESG has a separate cap.
Which income does this calculator cover?
It is built for salary and bonus income (Section 40(1)). Other income such as rent, freelance work or online sales uses different expense deductions and may need comparing with the 0.5% of income method, so treat the result as an estimate.
References
Related tools
- Withholding Tax + VATCalculate Thai withholding tax (1%, 2%, 3%, 5%) and VAT together. Start from the pre-VAT price, the VAT-inclusive price or the amount transferred, as payer or payee.
- Thai VAT CalculatorCalculate Thai 7% VAT from a price that includes or excludes VAT. Get the pre-VAT amount, VAT and total instantly.
- Age CalculatorCalculate age in years, months and days from a birth date, total days lived, days to the next birthday and the weekday you were born.