Personal Tax in Thailand

Overview by
Tax Base For Residents and Non-Residents
Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.

Tax Rate

Individual income tax Progressive rate from 0 to 37%
From THB 0 to 150,000 0%
From THB 150,001 to 500,000 10%
From THB 500,001 to 1,000,000 20%
From THB 1,000,001 to 4,000,000 30%
From THB 4,000,001 and over 37%
Allowable Deductions and Tax Credit
Income which is exempt from personal income tax concerns in particular:
- transport expenses spent in good faith by an employee or a holder of office exclusively, and wholly for carrying out his/her duties;
- medical expenses paid by an employer for an employee and his/her family;
- share of profits obtained from a non-registered ordinary partnership or a group of persons;
- income from sale of securities on the Stock Exchange of Thailand

Some deductions are also in place and are detailed on the Revenue Department web site.

Special Expatriate Tax Regime
Expatriates working for qualifying regional operating headquarters in Thailand may opt to be taxed at the final withholding tax rate of 15% instead of the normal progressive tax rates for a maximum period of 4 consecutive years, whether or not he or she has occasionally been travelling out of Thailand during that period.
Capital Tax Rate
Capital tax for individual is part of the assessable income of the personal income tax.

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