Thailand
Thailand Personal Income Tax 2026: Brackets and Worked Examples
The 2026 Thai personal income tax brackets from 0% to 35%, the deductions applied automatically, and worked examples showing marginal and effective rates from ฿300,000 to ฿3,000,000.
The 2026 brackets
Thailand taxes personal income progressively. The first ฿150,000 of taxable income is exempt, and rates then rise in steps from 5% to 35%. As in every progressive system, each rate applies only to the slice of taxable income inside its bracket.
| Taxable income | Rate |
|---|---|
| THB 0 – THB 150,000 | 0% |
| THB 150,000 – THB 300,000 | 5% |
| THB 300,000 – THB 500,000 | 10% |
| THB 500,000 – THB 750,000 | 15% |
| THB 750,000 – THB 1,000,000 | 20% |
| THB 1,000,000 – THB 2,000,000 | 25% |
| THB 2,000,000 – THB 5,000,000 | 30% |
| Over THB 5,000,000 | 35% |
Taxable income is not your salary
The brackets apply to taxable income, which is your income minus deductions. Two deductions apply automatically to employment income: the 50% expense deduction, capped at ฿100,000, and a ฿60,000 personal allowance. That means the first ฿160,000 of most salaries is never taxed at all, and the first ฿150,000 of what remains is exempt on top of that.
Worked examples
Here is the tax at four incomes when only the automatic deductions are claimed:
| Income | Tax | Marginal rate | Effective rate |
|---|---|---|---|
| THB 300,000 | THB 0 | 0% | 0% |
| THB 600,000 | THB 21,500 | 10% | 3.58% |
| THB 1,200,000 | THB 125,000 | 25% | 10.42% |
| THB 3,000,000 | THB 617,000 | 30% | 20.57% |
Only the deductions applied automatically in Thailand; no other deductions or reliefs claimed.
At ฿300,000 taxable income after the automatic deductions is ฿140,000, below the ฿150,000 exemption, so the tax is ฿0. At ฿600,000 taxable income is ฿440,000 and tax is ฿21,500. At ฿1,200,000 taxable income is ฿1,040,000 and tax is ฿125,000. At ฿3,000,000 taxable income is ฿2,840,000 and tax is ฿617,000.
Marginal versus effective rate
Look at the ฿3,000,000 row: the marginal rate is 30%, but the effective rate is only about 20.6%, because most of the income is taxed in lower brackets. Use the marginal rate to judge what a deduction is worth, and the effective rate to judge your overall burden. A deduction saves more the higher your marginal rate, which is why the retirement fund deductions matter most for higher earners.
Where deductions help most
Beyond the automatic deductions, allowances for a spouse, children and parents, insurance premiums, provident fund and RMF contributions, Thai ESG funds and donations can lower taxable income further. Each has its own limit, and the retirement fund deductions are also capped at 30% of your income. Our articles on Thai deductions and on RMF versus Thai ESG show worked examples of how much each can save.
What this covers and what it doesn't
These figures are for a resident with salary income. They do not include other income types such as freelance or rental income, which have their own deduction rules, or tax credits and withholding. For filing dates and forms, check the Revenue Department, since deadlines can change from year to year.
Work out your own tax
Enter your income in the calculator, add the deductions you are entitled to in Step 2, and you will see your taxable income, tax, marginal rate and effective rate. On the Advisory step the RMF and Thai ESG simulator shows how much more a fund purchase could save at your income.
Sources
Figures were last checked against these sources on September 19, 2026. See our methodology for how the calculator uses them.
Estimate only. This is an approximation, not a tax return or professional advice, and may not reflect every credit, exemption, or recent law change. Verify with your tax authority or a qualified professional before relying on it. Read the full disclaimer or see how it's calculated.