Salaried employees in Thailand have tax withheld every month, but many aren’t sure how it’s worked out, or whether they’ll owe more or get money back when they file early in the next year. This article explains the calculation for tax year 2569 (income from 1 January to 31 December 2026, filed early in 2027), from Revenue Department documents. Or let the income tax calculator do it.
In short
- Add up the year’s income (monthly salary × 12 + bonus).
- Subtract the expense deduction: 50%, up to 100,000 baht.
- Subtract allowances, such as the 60,000 personal allowance and social security.
- The first 150,000 of net income is exempt; the rest is taxed in bands from 5% to 35%.
Steps 1–2: income and expenses
Salary, wages and bonuses are type 1 income. The Revenue Department allows an expense deduction of 50%, up to 100,000 baht, so anyone earning 200,000 or more a year gets the full 100,000.
Step 3: common allowances
| Allowance | Amount |
|---|---|
| Personal | 60,000 |
| Spouse with no income | 60,000 |
| Children | 30,000 each (60,000 for 2nd-or-later children born from 2561/2018) |
| Parents aged 60+ with income of at most 30,000 | 30,000 each |
| Social security | What you paid |
| Life insurance | Up to 100,000 |
| Your own health insurance | Up to 25,000, and with life insurance up to 100,000 |
| Parents’ health insurance | Up to 15,000 |
| Provident fund | Up to 15% of wages |
| RMF | Up to 30% of income, and with other retirement savings up to 500,000 |
| Thai ESG | Up to 30% of income and 300,000 |
| Home-loan interest | Up to 100,000 |
| General donations | Up to 10% of income after expenses and allowances |
Most of these come from the Revenue Department’s P.N.D. 90 guide for tax year 2568 and the items still listed in its half-year guide for 2569. The full-year guide for 2569 had not been published when this was written.
Step 4: the tax bands
| Net income (baht) | Rate | Tax at the top of the band |
|---|---|---|
| 0 – 150,000 | exempt | 0 |
| 150,001 – 300,000 | 5% | 7,500 |
| 300,001 – 500,000 | 10% | 27,500 |
| 500,001 – 750,000 | 15% | 65,000 |
| 750,001 – 1,000,000 | 20% | 115,000 |
| 1,000,001 – 2,000,000 | 25% | 365,000 |
| 2,000,001 – 5,000,000 | 30% | 1,265,000 |
| over 5,000,000 | 35% | – |
These rates apply from tax year 2560, and the 2569 guide prints the same table. The Revenue Department also says fractions of a baht are not taxed.
Examples
30,000 a month, no bonus
- Income for the year: 360,000
- Expense deduction: 100,000
- Personal allowance 60,000 + social security 10,500 = 70,500
- Net income: 360,000 − 100,000 − 70,500 = 189,500
- Tax: (189,500 − 150,000) × 5% = 1,975 baht, about 165 a month
45,000 a month plus a 90,000 bonus
- Income 630,000; subtract 100,000 expenses and 70,500 allowances
- Net income: 459,500
- Tax: 7,500 + (459,500 − 300,000) × 10% = 23,450 baht
What’s different this year
- Social security: a ministerial regulation in the Royal Gazette of 12 December 2025 sets the wage base for contributions at no less than 1,650 and no more than 17,500 baht from 1 January 2026 to 31 December 2028. At 5% that is at most 875 a month, 10,500 a year (was 9,000), deductible as paid.
- Thai ESG: Ministerial Regulation 395 allows up to 30% of income and 300,000 baht for tax years 2567 to 2569, so 2569 is the last year of that limit.
- SSF: not in the allowance lists for tax year 2568 or the 2569 half-year guide.
Where the monthly withholding comes from
Revenue Department order Por. 96/2543 has the employer treat the salary as if paid for the whole year: salary × 12, less the expense deduction and the allowances the employee declares (form L.Y. 01), tax worked out for the year, then divided by 12. When pay changes or a bonus is paid, the employer recalculates. If more was withheld than the tax due, you can claim the difference back when you file.
Note
This article is based on Revenue Department web pages and documents and the Royal Gazette, read on 30 September 2026. It covers salary and bonus only; other income, such as rent or freelance work, is taxed differently. If new allowances are announced for 2569 the figures may change; the Revenue Department’s P.N.D. 91 form is what counts.
