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Thai Income Tax Calculator 2026 (B.E. 2569) and Deduction Planner

Thai tax for 2026 (B.E. 2569) is charged on income from 1 January to 31 December 2026 and filed in early 2027. Before the year ends you can still buy insurance or tax-saving funds to lower it. This calculator shows the year's tax from your figures, how much more deductions would save, and the RMF and Thai ESG room you have left. It is a free online tax calculator: no sign-up and nothing to install.

The calculation runs in your browser. Nothing you enter is sent to a server.

Tax year 2026 · B.E. 2569 (planning, file in 2027) 2025 · B.E. 2568 (filed in 2026)

Income

Monthly salary (baht)Before tax and social security are taken off

Months paid this yearIf you started or left a job during the year, enter the actual number

Bonus and other pay from the employer for the year (baht)For example bonus, overtime or staff commission. The total is on the withholding tax certificate (50 Tawi)

Fees, commissions or freelance income for the year, 40(2) (baht)Pay for work done for others that is not regular employment, before tax is withheld

I also have other kinds of income, such as rent, sales, interest or dividends

Family60,000 baht deducted

Status Single Married, spouse has no income Married, spouse has income (filing separately)

Children you claim forLegitimate children who are minors, or up to 25 and in higher education, with income for the year below 30,000 baht

Of those, second or later children born in 2018 (B.E. 2561) or afterEach gets a further 30,000 baht; the order counts all your children

Adopted children you claim forOnly when you have fewer than 3 living legitimate children, and up to 3 children counted together

All your living legitimate childrenFill in when you have adopted children; include children you do not claim for. Leave blank if it equals the number you claim for

Parents you supportAged 60 or over with income for the year of no more than 30,000 baht. If your spouse has no income, your spouse's parents count too

Disabled or incapacitated people you supportThey need a disability card or a doctor's certificate as the rules require

Pregnancy and childbirth costs paid this year (baht)Up to 60,000 baht per pregnancy; twins count as one pregnancy

Costs for the same pregnancy already deducted in an earlier year (baht)

Insurance

Life insurance premiums (baht)Policies of 10 years or more, not counting rider premiums

Your own health insurance premiums (baht)

Pension (annuity) insurance premiums (baht)

Parents' health insurance premiums (baht)All policies together up to 15,000 baht

Retirement funds and Thai ESG

Provident fund (PVD) contributions (baht)Only the part you pay, not the employer's contribution

Government Pension Fund (GPF) contributions (baht)

Private school teachers' fund contributions (baht)

National Savings Fund (NSF) savings (baht)Only what you save, not the government's top-up. The NSF accepts up to 30,000 baht a year

RMF purchases (baht)

Thai ESG fund purchases (baht)

Social security and home loan interest10,500 baht deducted

Social security contributions for the year (baht)The amount actually taken from your salary; at most 10,500 baht in 2026

Home loan interest (baht)Interest only, not principal. For a joint loan, enter only your share

Donations

Donations that count 2 times (baht)For example donations for education or to state hospitals as the law sets out; enter the amount paid

General donations (baht)To foundations, temples or charities, with proof of the donation

Tax already withheld

Tax withheld during the year (baht)Add up every withholding tax certificate (50 Tawi)

Tax already paid on PND.94 (baht)

Tax for the year 20,450 baht To pay when filing 20,450See the working ↓

Tax for the year 20,450 baht

Where it comes from

Net taxable income is 429,500 baht; its top slice is in the 10% bracket

0 bahtAlready withheld or paid

20,450 bahtTo pay when filing

429,500 bahtNet taxable income

– baht10,000 baht more in deductions saves

Income is over the threshold: you need to file PND.91

2026 is not over yet. This is a plan based on your figures, using the rules in the 2025 guides until the Revenue Department publishes the 2026 guides.

Line-by-line working

Salary, bonus and 40(2) income	600,000
Less: expenses	100,000
Less: allowances and deductions	70,500
Net taxable income	429,500
Progressive tax (method 1)	20,450
Tax for the year (satang dropped)	20,450
To pay	20,450

How much tax on each salary in 2026

The table uses the same calculator as above. It assumes 12 months of salary, no bonus or other income, the 60,000-baht personal allowance and a social security contribution estimated from the salary. No other deductions are included.

Thai personal income tax for 2026 by monthly salary, in baht
Monthly salary	Tax for the year	Average a month	Income for the year	Social security (est.)	Net taxable income
15,000	0	0	180,000	9,000	21,000
20,000	0	0	240,000	10,500	69,500
25,000	0	0	300,000	10,500	129,500
30,000	1,975	164.58	360,000	10,500	189,500
35,000	4,975	414.58	420,000	10,500	249,500
40,000	8,450	704.17	480,000	10,500	309,500
50,000	20,450	1,704.17	600,000	10,500	429,500
60,000	34,925	2,910.42	720,000	10,500	549,500
70,000	52,925	4,410.42	840,000	10,500	669,500
80,000	72,900	6,075	960,000	10,500	789,500
100,000	122,375	10,197.92	1,200,000	10,500	1,029,500
120,000	182,375	15,197.92	1,440,000	10,500	1,269,500
150,000	272,375	22,697.92	1,800,000	10,500	1,629,500
200,000	433,850	36,154.17	2,400,000	10,500	2,229,500

The monthly average is the year's tax divided by 12. Employers withhold tax each month from an estimate of the whole year, so the amount actually withheld in a given month can differ from this average. If you have insurance, funds or children, enter them in the calculator above to see how much the tax falls.

How much tax on a 50,000-baht salary

Take a salary of 50,000 baht a month for 12 months, no bonus, and a full year of social security contributions of 10,500 baht. Income for the year is 600,000 baht.

Salary income takes an expense deduction of 50%, up to 100,000 baht, so 100,000 baht comes off. Then the 60,000-baht personal allowance and the 10,500 baht of social security come off, leaving net taxable income of 429,500 baht.

The progressive tax on that net income is 20,450 baht for the year, and its top slice falls in the 10% bracket. If the employer withheld exactly this amount, there is nothing more to pay and nothing to reclaim when filing.

How much does an extra deduction save

The saving depends on the bracket of the top slice of net taxable income, not the average tax rate. In the example above, buying 50,000 baht more RMF brings net taxable income down to 379,500 baht and the tax from 20,450 to 15,450 baht, a saving of 5,000 baht.

If a deduction takes net income down into a lower bracket, the part that lands in the lower bracket saves less. That is why the calculator's "10,000 baht more in deductions saves" figure is worked out again from your own figures every time instead of multiplying by one rate.

Money put into RMF or Thai ESG is an investment with risk and holding conditions. Thai ESG units bought by the end of 2026 must be held for 5 years. The tax saved is not a guaranteed return.

Deduction caps that are shared

Some deductions have a cap of their own and a cap shared with others, so the amount you can deduct can be less than the amount you paid. The calculator shows the amount that actually counts under each capped field.

Life insurance up to 100,000 baht, your own health insurance up to 25,000 baht, and the two together up to 100,000 baht.
Pension (annuity) insurance first uses up the 100,000-baht life insurance room; the rest can add up to 15% of income, capped at 200,000 baht.
Provident fund (PVD) contributions, the Government Pension Fund (GPF), the private school teachers' fund, the National Savings Fund (NSF), RMF and pension insurance together are capped at 500,000 baht, and RMF alone at 30% of income.
Thai ESG can deduct up to 30% of income and up to 300,000 baht for units bought by the end of 2026. This room is separate from the 500,000-baht retirement group.
Donations that count 2 times are capped at 10% of income after expenses and deductions; general donations are capped at 10% of what is left after the first group.

"Income" in the percentage caps above is salary plus 40(2) income, less the part of PVD contributions that is exempt before expenses.

2026 rules still waiting for new guides

The Revenue Department has not yet published the PND.90 and PND.91 filing guides for tax year 2026 (B.E. 2569). Results for 2026 therefore use the rates and caps in the 2025 (B.E. 2568) guides, the latest edition, and count as a plan. Once the 2026 guides are out, check the figures you will file against them.

The Cabinet approved basing social security contributions from 2026 on wages up to 17,500 baht a month, so the most an employee pays is 875 baht a month or 10,500 baht a year. The deduction is the amount actually taken from your salary; someone who starts work mid-year or earns below the cap pays less.

Measures announced for 2025 only, such as Easy E-Receipt 2.0 and domestic travel spending, are not in this calculator. If similar measures are announced for 2026, check their conditions in that year's announcement.

What the calculation does not cover yet

Income other than salary and 40(2) income, such as rent, sales income, interest, dividends and income from abroad
Thai ESGX, LTF switches and SSF
Filing jointly with a spouse
Income exemptions for older people and people with disabilities
Severance pay, and money received from a provident fund on leaving it
Anyone who was not resident in Thailand for tax purposes in the year (in Thailand for less than 180 days)

If any of these apply, the tax actually due will differ from the result shown. Tick "I also have other kinds of income" in the Income section and the result will warn that it is incomplete.

How the figures are checked

Every tax rate, cap and condition comes from the Revenue Department's PND.90 and PND.91 filing guides for tax year 2025 (B.E. 2568). Before the site is built, the calculator's results are compared with a second calculation written separately in Python, on 67 test cases with answers worked out by hand and 400 random cases. If any figure differs, even by a fraction of a satang, the site is not built.

This result is for planning, not tax advice. What you file should follow your withholding tax certificates, your insurance and fund purchase certificates, and the Revenue Department's filing system.

Frequently asked questions

How much salary before you have to file a Thai tax return

A single person with salary only must file PND.91 when income for the year is over 120,000 baht. A married person files when the couple's combined income is over 220,000 baht. With any income besides salary, such as freelance fees, the form is PND.90 and the thresholds drop to 60,000 baht for a single person and 120,000 baht for a married one.

If the calculated tax is zero, do I still have to file

Yes, if income is over the thresholds above, even when the tax works out to zero. If tax was withheld, filing is the only way to reclaim what was withheld in excess.

Freelancers who had tax withheld: is there more to pay

Tax withheld is a prepayment. When filing, work out the tax for the whole year first, then subtract what was withheld. If the year's tax is higher you pay the difference; if lower you can reclaim it. In the calculator, enter the amount withheld under Tax already withheld.

What is the second tax method

Anyone whose income other than salary adds up to 120,000 baht or more must also work out tax a second way: 0.5% of that income. If that comes to no more than 5,000 baht, the second method does not apply; if it is more, the higher of the two methods is the tax due.

When can the 2026 return be filed

Returns for 2026 (B.E. 2569) income can be filed from January 2027. Paper returns are due by the end of March 2027; online filing is usually given extra time, so check the dates the Revenue Department announces for that year.

Can this online tax calculator replace filing a return

No. It shows an estimate of the tax and helps plan deductions before filing. The return itself is filed in the Revenue Department's system, which works out the tax again from what you enter there. Nothing you enter on this page is sent to a server.