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Income tax in Thailand 2026
You pay nothing on the first THB 150,000, then climb seven steps to 35% on income above THB 5 million.
The bigger lever is territorial: spend 180+ days in Thailand and you owe tax on Thai income plus any foreign income you bring into the country — offshore earnings left offshore stay untaxed.
At a glance
- top rate
- 35% above THB 5 million
- entry band
- 0% on the first THB 150,000, then 5% to THB 300,000
- tax year basis
- Calendar year
- filing deadline
- 31 March of the following year on paper; electronic filing ran to 8 April in the 2026 season
- residency basis
- Thai income plus foreign income when remitted; resident at 180+ days
- regime flag
- Flat 17% for returning Thai professionals; 15% election for approved international-business-centre expats
Rates
Income tax scale (2026)
| Taxable income (THB) | Rate | Tax on all bands below (THB) |
|---|---|---|
| 0 – 150,000 | 0% | 0 |
| 150,001 – 300,000 | 5% | 0 |
| 300,001 – 500,000 | 10% | 7,500 |
| 500,001 – 750,000 | 15% | 27,500 |
| 750,001 – 1,000,000 | 20% | 65,000 |
| 1,000,001 – 2,000,000 | 25% | 115,000 |
| 2,000,001 – 5,000,000 | 30% | 365,000 |
| Over 5,000,000 | 35% | 1,265,000 |
Marginal rates apply within each band.
Standard expense deductions by income type (2026)
| Income type | Deduction | Note |
|---|---|---|
| Salary and wages | 50% of income | Capped at THB 100,000 |
| Copyright royalties | 50% of income | Capped at THB 100,000 |
| Rental income | 10% – 30% | 30% for buildings and vehicles, less for land |
| Professional fees | 30% (60% medical) | Or actual documented costs |
| Contracting and general business | 60% | Or actual documented costs |
Thresholds & allowances
- Personal allowanceTHB 60,000
Plus THB 60,000 for a spouse assessed jointly
- ChildrenTHB 30,000 each
Doubles to THB 60,000 for the second and later children born in 2018 or after
- Dependent parentsTHB 30,000 each
Parent over 60 with annual income under THB 30,000
- Over-65 or disabled earnerUp to THB 190,000
Extra exemption on the taxpayer's own income
- Life and health insuranceTHB 100,000 / THB 25,000
Combined life-plus-health relief cannot pass THB 100,000; parents' health cover adds up to THB 15,000 per parent
- Home mortgage interestUp to THB 100,000
- Retirement savingsUp to THB 500,000 combined
Provident fund, retirement mutual fund and pension insurance together; each capped at a share of income
- Environmental, social and governance (ESG) fund30% of taxable income, max THB 300,000
Units must be held at least 8 calendar years; window runs to end-2032
- Social security contributionsUp to THB 10,500
2026-2028 cap; rises to THB 12,000 from 2029
Residency
Residency trigger
You are tax resident after 180 days or more in Thailand in a calendar year. Residents pay on Thai income plus foreign income brought into Thailand — and for earnings from 2024 onwards, the tax hits whenever the money arrives, not just if it arrives the same year.
Non-resident treatment
Non-residents pay only on Thai-source income, at the same 0-35% scale; foreign money they bring in is not taxed. Spouse and child allowances apply only if the family lives in Thailand.
Notes
- Filing is compulsory once assessable income passes THB 60,000 for a single person (THB 120,000 if it is salary only), or THB 120,000 for a married couple (THB 220,000 salary only).
- Employers withhold monthly against the annual scale; rental, professional, contracting and business income also needs a half-year return in September covering January-June.
- Thai nationals returning from abroad for qualifying jobs can pay a flat 17% on employment income under a 2025 royal decree, for starts through 31 December 2029.
- Expat executives and experts at an approved international business centre can elect a flat 15% for up to 15 years — conditions include 180+ days in Thailand and pay of at least THB 2.4 million a year.
- A draft change would exempt foreign income remitted in the year it is earned or the following year; it was shelved before the 2026 elections and is not law.
FAQ
What is the top income tax rate in Thailand?
35%, on taxable income above THB 5 million a year. The first THB 150,000 is tax-free.
Do I pay Thai tax on money I bring in from abroad?
If you are resident (180+ days), yes — foreign income earned from 2024 onwards is taxed at the 0-35% scale in the year you remit it. Money you keep offshore is not taxed.
When is the Thai tax return due?
By 31 March in the year after the income year on paper (e-filing ran to 8 April in the 2026 season); some income types also need a half-year return in September.
Figures: tax year 2026, compiled from public sources. Not tax advice.