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Thailand Tax Guide Hub 2026: Income Tax, Rates & Calculator

KEY INSIGHT
Thailand's hidden trap: from 2024, foreign income remitted the same year earned is taxable for residents—closing the old 'wait a year' loophole. Rates run 0-35% with first ฿150,000 tax-free. Standard deductions: ฿60,000 personal allowance + employment deduction (50% of income, max ฿100,000). Social security 5% capped at ฿750/month (max ฿9,000/year on ฿180,000 insurable wages). A ฿1,000,000 earner pays ~<strong>฿83,000 income tax (~8.3%)</strong> + ฿9,000 SSO = 9.2% total effective rate. LTR visa offers 17% flat tax. No capital gains tax on stocks. Filing deadline: March 31.
At a glance

Key Facts

Tax Rate Range
0-35%
Tax Type
Progressive - rate increases with income
Personal Allowance
THB 60,000 + employment deduction (50% of income, max THB 100,000)
Introduction

Thailand has 8 progressive tax brackets from 0% to 35%, with the first ฿150,000 (~$4,200 USD) completely tax-free—generous compared to most countries. But here's the catch: since 2024, foreign income remitted to Thailand in the same year it's earned is now taxable for residents. Previously, expats could avoid tax entirely by waiting a year before remitting. Social security is remarkably low: just 5% capped at ฿750/month (~$21 max contribution). A ฿1,000,000 earner (~$28,000) pays roughly ฿83,000 income tax (~8.3%) plus ฿9,000 SSO — about 9.2% total effective rate. Calculator uses standard deductions: ฿60,000 personal allowance + 50% employment deduction (capped ฿100,000). Married couples and parents get additional allowances (฿60,000 spouse, ฿30,000/child/parent) not included in the base calculation. Thailand's LTR (Long-Term Resident) visa offers 17% flat tax for wealthy individuals and remote workers. No capital gains tax on stocks (except day traders). Filing deadline is March 31 (PND 90/91). Use our calculator to estimate your Thai tax liability.

This hub links to every Thailand tax guide and calculator on CountryTaxCalc — covering income tax rates, expat obligations, and tools to calculate your take-home pay.

Section 01

Thailand Tax Guides

Detailed Thailand tax guides on CountryTaxCalc:

Section 02

Thailand Income Tax Calculator

Thailand's income tax uses 8 tax brackets from 0% to 35%. Use the calculator to estimate your take-home pay after income tax:

IncomeRate
฿0 - ฿150,0000%
฿150,000 - ฿300,0005%
฿300,000 - ฿500,00010%
฿500,000 - ฿750,00015%
฿750,000 - ฿1,000,00020%
฿1,000,000 - ฿2,000,00025%
฿2,000,000 - ฿5,000,00030%
Over ฿5,000,00035%
Section 03

Related Hubs

Thailand tax connects with these hubs on CountryTaxCalc:

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FAQ

Frequently Asked Questions

What are Thailand's income tax brackets for 2026?

Thailand has 8 brackets: 0% on ฿0-150,000, 5% on ฿150,000-300,000, 10% on ฿300,000-500,000, 15% on ฿500,000-750,000, 20% on ฿750,000-1,000,000, 25% on ฿1-2 million, 30% on ฿2-5 million, and 35% above ฿5 million. The ฿150,000 tax-free threshold means low earners pay nothing.

How is foreign income taxed in Thailand now?

Major 2024 change: foreign income remitted to Thailand in the same calendar year it's earned is now taxable for tax residents (180+ days in Thailand). Previously, you could defer foreign income by a year and remit tax-free. This affects expats, retirees, and digital nomads. Foreign income earned before 2024 remains exempt when remitted.

What is Thailand's LTR visa and its tax benefits?

The Long-Term Resident (LTR) visa offers 10-year residency with tax benefits. 'Wealthy Global Citizens' (min $1M assets, $80K/year income) and 'Work-from-Thailand Professionals' ($80K/year income, 5 years experience) get 17% flat tax on Thai employment income and exemption on foreign income. Wealthy Pensioners and High-Skilled categories also available.

How much social security do Thai employees pay?

Thai employees pay 5% social security (ประกันสังคม) capped at ฿750/month—one of the lowest rates globally. Employers match this 5%. Coverage includes healthcare, disability, maternity, child allowance, old-age pension, and unemployment. Foreign employees in Thailand are also required to contribute. The low cap makes it negligible for high earners.
Disclaimer:This hub provides general information about Thailand taxation for educational purposes only. Tax rules change frequently and individual circumstances vary. Always verify current rates and rules with the official Thailand tax authority or a qualified local tax adviser. This is not tax or legal advice.
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