Personal income tax
Foreign-source income needs a separate review of residence when earned, remittance and treaty relief. Do not assume all overseas remittances are tax-free or all are taxable.
Filing & deadlines
Choose the form for the relevant income year. The 2026 forms include half-year returns and foreign-income attachments; they are distinct from the 2025 annual return forms.
Business and scope
Some non-employment income has different deduction and filing rules, including half-year obligations. The foreign-tax-credit manual explains credit calculations rather than payroll net pay.
Salary and take-home pay calculator
2026 resident employee, age 18–59 throughout the year, one Section 33 job for all 12 months. Standard 5% social insurance; special disaster reductions are outside this model.
Annual estimate · 2026
- Annual gross earnings
- THB 600,000.00
- Section 33 social insurance
- THB 10,500.00
- Employee pension saving
- THB 0.00
- Annual income tax
- THB 20,450.00
- Annual income after tax and payroll deductions
- THB 569,050.00
- Average per calendar month (annual net ÷ 12)
- THB 47,420.83
- Employer social insurance only
- THB 10,500.00
Calculation details
- Tax deductions applied
- THB 170,500.00
- Taxable income after allowances
- THB 429,500.00
| Month | Annual gross earnings | Section 33 social insurance | Employee pension saving | Employer social insurance only |
|---|---|---|---|---|
| 2026-01 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-02 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-03 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-04 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-05 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-06 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-07 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-08 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-09 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-10 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-11 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
| 2026-12 | THB 50,000.00 | THB 875.00 | THB 0.00 | THB 875.00 |
Salary includes all regular contributory cash wages. Identify whether the bonus is ordinary-work remuneration for social insurance. Provident fund contributions use regular salary only; assumes no other retirement savings sharing the THB 500,000 ceiling. Children must qualify under RD rules; enter only biological children (not adopted), with annual income below THB 30,000, under 20 or qualifying students under 25. Additional child relief is for second and later children born from 2018. Parents must be age 60+, income no more than THB 30,000, and not claimed elsewhere; spouse's parents require the non-earning spouse allowance. Mortgage interest must qualify for the full claim. Other deductions, age/disability exemptions, foreign income and special employment tax rates are excluded. Annual liability, not monthly withholding. Rules checked 28 October 2026.
Official basis and tool instructions
Official foreign-tax-credit calculation tool manual
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Revenue Department — Reference 1https://www.rd.go.th/fileadmin/user_upload/porphor/GuideTaxFromAbroad_EN.pdf
- Revenue Department — Reference 2https://www.rd.go.th/english/37749.html
- Revenue Department — Reference 3https://www.rd.go.th/english/68443.html
- Revenue Department — Reference 4https://www.rd.go.th/english/67846.html
Official sources
Sources checked 28 Oct 2026 · 2026 / 2025 returns