Thailand’s Personal Income Tax Guide (2025)

If you earn income in Thailand, understanding personal income tax is crucial to staying compliant and avoiding penalties. But for many expats and foreign professionals, the tax system can feel complex—especially when it comes to tax residency, taxable income, and deductions.

This guide breaks down Thailand’s personal income tax system for 2025, covering key topics like tax rates, residency rules, filing procedures, and deductions. It will help you navigate Thailand’s tax system with ease, ensuring you understand your obligations and the tax-saving opportunities available to you.

Thailand imposes personal income tax (PIT) on individuals earning income in the country, regardless of nationality. However, tax liability depends on your residency status and the source of income.

In general, you are required to pay personal income tax in Thailand if:

✅ You earn income from a Thai employer, business, or assets located in Thailand.

✅ You qualify as a Thai tax resident (≥ 183 days in Thailand).

✅ You are a non-resident but earn income sourced in Thailand.

Who qualifies as a tax resident?

According to the Revenue Department of Thailand, a tax resident is any individual who stays in Thailand for a total of more than 180 days within any tax (calendar) year. Residency status determines the scope of taxable income. [1]

Foreign income is taxable for residents only if remitted to Thailand within the same tax year.

Who is Exempt from Thai Personal Income Tax?

While most individuals earning income in Thailand are subject to personal income tax, there are specific exemptions based on legal status and income type.

Who is Exempt?

✅ Diplomats & Foreign Government Employees – Exempt under diplomatic agreements.

✅ United Nations (UN) Personnel – Income earned as part of official duties is tax-free.

✅ Non-Residents with Foreign-Sourced Income – Taxable only if the income is earned in Thailand.

✅ Certain Tax-Free Allowances & Benefits – Some employer-provided benefits or allowances may be exempt under Thai tax regulations.

Thailand’s personal income tax law, outlined in the Revenue Code, determines how assessable income is taxed based on residency status, income sources, and applicable deductions. Taxable income includes both cash payments and non-cash benefits from employment, business, property, and investments.

Taxpayers can choose to apply a standard deduction or deduct actual expenses, depending on their income type. Business owners, freelancers, and certain professions may benefit from actual expense deductions based on Revenue Department guidelines.

Key factors that determine taxable income in Thailand:

What income is taxable in Thailand?

In Thailand, taxable income comes from different sources, including cash payments and non-cash benefits. Taxable income is categorised into eight main types:

1️⃣ Employment Income

Salaries, wages, bonuses, and other compensation from personal services rendered to employers.

2️⃣ Income from Services Rendered

Payments received for independent work or professional services outside of formal employment (e.g., consulting, commissions, part-time roles).

3️⃣ Intellectual Property & Rights Income

Income from goodwill, copyrights, franchises, annuities, or legal settlements.

4️⃣ Investment Income

Includes dividends, capital gains from shares and mutual funds, interest, and profit shares from businesses.

5️⃣ Rental & Property Income

Earnings from leasing property and related contract-based payments.

6️⃣ Income from Liberal Professions

Earnings from professions that require specialised knowledge and are regulated (e.g., doctors, lawyers, engineers).

7️⃣ Contractual Work Income

Payments from construction projects and contracts where the contractor provides essential materials and tools.

8️⃣ Business & Other Income

Profits from running a registered business or engaging in commercial activities (e.g., selling goods, running a shop, agriculture, transportation).

Understanding Thailand’s personal income tax system is essential for managing your finances efficiently. However, Thailand offers deductions and allowances that can help reduce your taxable income, ensuring you don’t pay more tax than necessary.

This section provides an overview of the latest 2025 tax brackets and rates, explains how to calculate your tax step by step, and highlights key tax deductions and allowances that can help lower your tax burden.

Tax Rates & Income Levels (2025)

Thailand’s tax law applies a progressive tax system, meaning tax rates increase as income rises. The following table outlines the personal income tax brackets and rates under Thailand’s Revenue Code for 2025:

Example Tax Calculation

If your annual taxable income is THB 1,200,000, your tax would be calculated as follows:

1️⃣ First THB 150,000 → Tax-Free

2️⃣ Next THB 150,000 (150,001 – 300,000) @ 5% → THB 7,500

3️⃣ Next THB 200,000 (300,001 – 500,000) @ 10% → THB 20,000

4️⃣ Next THB 250,000 (500,001 – 750,000) @ 15% → THB 37,500

5️⃣ Next THB 450,000 (750,001 – 1,200,000) @ 20% → THB 90,000

💡 Total tax payable: 0 + 7,500 + 20,000 + 37,500 + 90,000 = THB 155,000

Tax Deductions & Allowances

Under Thailand’s tax law, taxpayers can claim various deductions and allowances to reduce their assessable income before tax calculation. The table below provides an overview of the key deductions available in 2025:

Filing personal income tax in Thailand is a legal requirement for all individuals earning taxable income. Whether you are an employee, self-employed, or running a business, you must submit your tax return using the correct form and file it before the deadline to avoid penalties.

Before filing, you must obtain a Thai Tax Identification Number (TIN). A TIN is required for all taxpayers, including employees, freelancers, and business owners. If you don’t have one yet, follow the steps below to apply.

How to Obtain a Tax Identification Number (TIN) in Thailand

Before filing your personal income tax, you need a Thai Tax Identification Number (TIN). A TIN is required for all taxpayers in Thailand, including employees, freelancers, and business owners. Here’s how to get one: [2]

1️⃣ Who Needs a TIN?

Any individual earning taxable income in Thailand is required to obtain a TIN.

2️⃣ Where to Apply?

Visit your local Revenue Department office to apply for a TIN.

3️⃣ Required Documents:

• Passport or Thai national ID
• Work permit (if applicable)
• Employment contract or proof of income
• Completed tax application form (available at the tax office)

4️⃣ Processing Time:

Typically issued on the same day at the tax office.

Which Tax Form Do You Need? (PND 90 vs PND 91)

Thailand’s personal income tax system requires individuals to use one of two forms based on their income sources. The table below provides a clear comparison to help you choose the correct tax form:

Step-by-Step Filing Guide

Taxpayers in Thailand can file personal income tax through two methods: online via the Revenue Department’s e-Filing system or offline by submitting paper forms at the tax office. [3]

The table below provides a clear comparison of both methods:

Filing online is the fastest and most convenient option, offering automatic tax calculations and multiple payment options.

Thailand has signed Double Taxation Agreements (DTAs) with 61 countries to prevent individuals from being taxed twice on the same income. These agreements ensure fair tax treatment by defining taxation rights between Thailand and treaty countries. They typically apply to personal income tax, corporate income tax, and petroleum income tax, offering exemptions, tax credits, or reduced withholding tax rates.

For a full list of treaty countries, visit the Thai Revenue Department’s DTA page. [4]

Key tax relief measures under Thailand’s DTAs:

• Prevents double taxation: Avoids being taxed in both Thailand and your home country.
• Reduces withholding tax: Lowers tax on dividends, interest, and royalties.
• Allows tax credits & exemptions: Offsets foreign tax paid against Thai tax obligations.

How to Claim Tax Relief

To claim tax relief under a DTA, individuals must follow specific steps and provide required documents to the Thai Revenue Department.

Step-by-Step Guide to Claiming Tax Relief in Thailand:

1️⃣ Determine Eligibility:
Verify if your income qualifies for tax relief under an existing DTA between Thailand and the country where the income was earned.​

2️⃣ Gather Required Documentation:

• Proof of Foreign Income: Payslips, contracts, or bank statements. [5]
• Tax Payment Evidence: Certificates or receipts showing taxes paid abroad. [6]
• Certificate of Residency: Issued by the foreign tax authority confirming tax residency.

3️⃣ Complete Necessary Forms:

Fill out the relevant tax relief application forms provided by the Thai Revenue Department.​

4️⃣ Submit Application:

Submit the completed forms along with all required documents to your local Revenue Department office before the annual tax filing deadline.​

5️⃣Consult a Tax Professional:

If uncertain about any part of the process, seek advice from a certified tax advisor to ensure accuracy and compliance.​

By following these steps and providing the necessary documentation, taxpayers can effectively claim tax relief, thereby minimizing their tax liabilities and adhering to Thailand's tax regulations.

Staying compliant with Thailand’s tax regulations ensures smooth financial management and avoids penalties. If you have foreign income, understanding DTAs and tax relief options can help you optimise your tax position. Consult a tax professional for tailored guidance.