🇹🇭 Thailand Tax Guide 2025

Complete guide to Thai income tax (PIT), VAT, social security, best tax software, and top Thai accountants

🧮 Try Thailand Tax Calculator

Calculate your taxes instantly with our free tool

Thai Tax System Overview

Understanding Thailand's progressive income tax (PIT), VAT, and social security for 2025

📊 Income Tax Rates 2025 (PIT)

Thailand uses a progressive Personal Income Tax system administered by the Revenue Department:

  • ฿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%
  • ฿5,000,001+ 35%

Tax residents (180+ days per year) are taxed on worldwide income brought into Thailand

🏛️ Social Security

Thai social security contributions fund healthcare, unemployment, and pensions:

  • Employee Contributions ฿750/month (max)
  • Employer Contributions ฿750/month (max)
  • Rate (both parties) 5% of salary
  • Maximum salary base ฿15,000/month

Contributions cover healthcare at government hospitals, maternity benefits, disability, death benefits, and unemployment insurance.

🛒 VAT (Value Added Tax)

Thailand's consumption tax system:

  • Standard Rate 7%
  • Legal range 7-10%
  • Registration threshold ฿1.8 million/year

VAT registration required for businesses with annual revenue exceeding ฿1.8 million. Certain goods and services are exempt or zero-rated, including basic food, agricultural products, and exported services.

📅 Key Tax Dates 2025

Important deadlines for Thai taxpayers:

  • Tax Year 1 January - 31 December
  • PIT Filing Deadline March 31, 2025
  • VAT Filing 15th of month
  • Corporate Tax May 31 (annual)

Individual tax returns for 2024 must be filed by March 31, 2025. Monthly VAT returns are due by the 15th of the following month.

🏠 Common Deductions & Allowances

Popular tax deductions for Thai taxpayers:

  • Personal allowance ฿60,000
  • Spouse allowance ฿60,000
  • Child allowance ฿30,000 each
  • Life insurance premium Up to ฿100,000
  • Provident fund Up to ฿500,000
  • Home mortgage interest Up to ฿100,000

Thailand offers generous personal allowances and deductions to reduce taxable income.

🌍 Expat & LTR Visa Benefits

Special considerations for expatriates in Thailand:

  • Tax residency 180+ days/year
  • LTR visa tax rate 17% on employment
  • Foreign income Only if remitted
  • Double tax treaties 60+ countries

Long-Term Resident (LTR) visa holders enjoy preferential 17% flat tax rate on employment income. Foreign-sourced income is taxable only when brought into Thailand in the same tax year.

Top 5 Thai Tax Software 2025

Best tax preparation software for Thai individuals and businesses

🥇 RD e-Filing

Price: Free

Best for: Individual tax returns (PIT)

Official Revenue Department of Thailand online filing system. Mandatory for most taxpayers. Provides electronic submission of personal income tax returns with automatic calculations and withholding tax data from employers.

Key Features: Official government platform, automatic withholding data, free e-filing, direct submission to Revenue Department, mobile app support.

🥈 SME Accounting TH

Price: ฿500 - ฿2,500/month

Best for: Small businesses and SMEs

Comprehensive Thai accounting software with integrated tax filing. Popular among small and medium enterprises for handling bookkeeping, VAT, and corporate tax obligations.

Key Features: Full bookkeeping, VAT reporting, PIT calculations, inventory management, Thai language interface, Revenue Department compliance.

🥉 FlowAccount

Price: ฿399 - ฿1,999/month

Best for: Freelancers and online businesses

Modern cloud-based accounting platform designed for Thai businesses. User-friendly interface with mobile app, ideal for freelancers, online sellers, and service providers.

Key Features: Cloud-based, invoicing, expense tracking, VAT management, bank reconciliation, mobile app, multi-user access.

📱 ThailandTax Online

Price: ฿600 - ฿2,800/year

Best for: Expats and English speakers

Tax filing service with English language support, perfect for expatriates navigating Thai tax system. Offers guidance on foreign income, tax treaties, and double taxation relief.

Key Features: English interface, expat support, tax treaty guidance, foreign income handling, LTR visa tax calculations, consultation available.

💼 Acctx Accounting

Price: ฿450 - ฿2,200/month

Best for: Growing businesses with complex needs

Professional Thai accounting software for businesses requiring advanced features. Handles multi-branch operations, inventory, and comprehensive financial reporting.

Key Features: Multi-branch support, advanced reporting, inventory control, payroll integration, VAT & tax filing, API connections.

Top 5 Thai Tax Accountants 2025

Leading tax professionals for Thai tax compliance and planning

🏢 Local Thai Accountants Network

Specialization: Individual tax returns and family planning

Services: PIT filing, VAT registration, bookkeeping, tax optimization, social security

Community-based accountants throughout Thailand serving middle-class families and individuals. Typical fees ฿3,000-฿15,000 for personal returns, with expertise in local deductions and allowances.

🏢 Community Tax Services Thailand

Specialization: Working professionals and small business owners

Services: Personal tax planning, small business accounting, VAT filing, Revenue Department liaison

Affordable tax services across Thai cities serving local residents and small businesses. Competitive pricing ฿4,000-฿20,000, with personalized service in Thai language and ongoing support throughout the year.

🏢 Online Tax Advisors TH

Specialization: Digital tax services for busy professionals

Services: Online tax returns, video consultations, document upload, e-filing assistance

Modern online tax advisory services with qualified Thai accountants. Fixed pricing from ฿2,500-฿12,000 for individual returns, with digital platforms allowing remote access and mobile support.

🏢 Expat Tax Specialists Thailand

Specialization: Expatriates and foreign residents

Services: Expat tax returns, LTR visa tax planning, foreign income reporting, English support

Bilingual tax advisors specializing in expat taxation and foreign income. Fees ฿5,000-฿25,000 for expat returns, with expertise in double tax treaties, work permits, and remittance planning for optimal tax efficiency.

🏢 Family Tax Services Bangkok

Specialization: Middle-income families and individual taxpayers

Services: Family tax planning, inheritance advice, property transactions, year-round support

Family-focused tax advisors serving middle-class Thai households in Bangkok and major cities. Transparent pricing ฿3,500-฿18,000 depending on complexity, with ongoing tax planning and advice throughout the year.

⚠️ Professional Services Disclaimer

The accountants and firms listed above are provided for informational purposes only. CountryTaxCalc does not endorse any specific service provider and is not affiliated with these firms.

Professional fees, services, and expertise may vary. We recommend consulting multiple providers and verifying their credentials before making any decisions.

Always ensure your chosen tax professional is appropriately registered with Thai regulatory bodies and the Revenue Department of Thailand.

🌍 Compare with Other Countries

Explore tax systems in similar economies

🇸🇬 Singapore ASEAN neighbor 🇮🇩 Indonesia Regional partner 🇮🇳 India Asian neighbor 🇦🇺 Australia Pacific partner
View All 20 Country Tax Guides →