How income tax works in Thailand
Thailand taxes salary, bonuses, business income and other assessable income on a progressive scale. Residents are generally individuals present in Thailand for 180 days or more in a calendar year, and there are no special concessions for foreigners or short-term residents.
Thai residents are also taxed on foreign-sourced income earned from tax years starting 1 January 2024 onward when that income is remitted to Thailand in the same or a later year, so timing and source records matter.
Employers must withhold PIT from salaries and benefits, and employees also face 5% social security contributions up to THB 750 per month. A normal annual return is due by 31 March, and some business income also triggers a half-year filing.
Income tax brackets in Thailand
| Bracket | Rate | Notes |
|---|---|---|
| THB 0 to 150,000 | Exempt | Basic exemption |
| THB 150,001 to 300,000 | 5% | |
| THB 300,001 to 500,000 | 10% | |
| THB 500,001 to 750,000 | 15% | |
| THB 750,001 to 1,000,000 | 20% | |
| THB 1,000,001 to 2,000,000 | 25% | |
| THB 2,000,001 to 5,000,000 | 30% | |
| Over THB 5,000,000 | 35% |
Tax rates at a glance
- Personal income tax
- 0% to 35%Progressive
- Top bracket
- 35%
- Foreign income
- Taxable if remitted
- Social security
- 5% (THB 750 max)
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
EmployeesExpatsContractorsFoundersHigh earners
Watch out for
- Foreign income is the big trap in 2026, because remitted income earned from 1 January 2024 onward can be taxable even if it was earned outside Thailand.
- Employment income withholding does not replace filing for everyone, and some self-employed or business income still needs a half-year return by 30 September.
- Social security is separate from income tax, so payroll costs can be higher than the PIT rate alone suggests.
Frequently asked questions
Do expats pay income tax in Thailand?
Yes, if the income is Thai-source or if they are Thai tax residents with foreign income earned from 1 January 2024 onward and remitted to Thailand. The resident test is generally 180 days or more in a calendar year.
What is the highest income tax rate in Thailand?
The top personal income tax rate is 35% for net income above THB 5 million.
When is the Thai income tax return due?
The annual personal income tax return is generally due by 31 March of the following year. Certain business income also requires a half-year filing due by 30 September.