2026 Tax Calculator
Calculate your Thai personal income tax using the 2026 progressive brackets (applies to 2025 income), with deductions for health insurance, SSF, RMF and provident fund — enter your numbers and instantly see the tax you owe. No login required.
Personal Income Tax Calculator
Enter your income and deductions; the system automatically computes tax using the 0-35% progressive brackets.
2026 Personal Income Tax Brackets
The 2026 progressive tax brackets (for 2025 income) are unchanged from the previous year. The first 150,000 baht of net income is tax-exempt, so low earners pay no tax.
| Annual Net Income (baht) | Tax Rate |
|---|---|
| 0 - 150,000 | 0% (exempt) |
| 150,001 - 300,000 | 5% |
| 300,001 - 500,000 | 10% |
| 500,001 - 750,000 | 15% |
| 750,001 - 1,000,000 | 20% |
| 1,000,001 - 2,000,000 | 25% |
| 2,000,001 - 5,000,000 | 30% |
| Over 5,000,000 | 35% |
References: Krungsri (Bank of Ayudhya) — 2026 progressive tax guide · Krungthai Bank
Tax Deductions — What Matters Most?
Good tax planning means using deductions to the fullest. Here are the main deductions you should know (subject to change per Revenue Department announcements — verify the latest before filing):
| Deduction Type | Maximum Amount (baht) |
|---|---|
| Personal allowance (automatic for everyone) | 60,000 |
| Social Security | 5,000 |
| Provident Fund (PVD) | 500,000 |
| SSF (Super Savings Fund) | 200,000 |
| RMF (Retirement Mutual Fund) | Shares the 500,000 cap with PVD |
| Health Insurance (self) | 25,000 |
| Life Insurance (premium portion) | 100,000 |
| Mortgage Interest (first home) | 100,000 |
| Parents (aged 60+, income up to 30,000) | 30,000/each |
| Children (no age limit) | 30,000/child |
| Spouse (non-working) | 60,000 |
| Charitable Donations (max 10% of net income) | Varies |
⚠️ Caps and conditions may change. Verify with the Thai Revenue Department or a tax professional before filing.
2026 Tax-Saving Tips
1. Maximize investment deductions
Investing in SSF, RMF, and provident funds can reduce tax by up to 500,000 baht (combined) — and it doubles as retirement savings. Cut tax today, build a nest egg for retirement.
2. Donate before filing
Charitable donations are deductible up to 10% of net income. If your tax bill is high, year-end donations can reduce it significantly (donations during COVID or to educational institutions often qualify for 2x deduction).
3. Buy health insurance
Health insurance for yourself is deductible up to 25,000 baht, plus another 15,000 baht for parents' health insurance — protecting your health while cutting tax.
4. Smooth your income
If your income is volatile (e.g., a large bonus in one year), consider planning income across multiple years to avoid falling into a higher bracket.
Frequently Asked Tax Questions
Calculate as (Annual income - expenses - deductions) = net income, then apply the progressive 0-35% brackets. The first 150,000 baht is tax-exempt. The calculator above does this automatically — just enter your income and deductions.
The 2026 brackets are unchanged from 2025: 0-150,000 exempt, 150,001-300,000 = 5%, 300,001-500,000 = 10%, 500,001-750,000 = 15%, 750,001-1,000,000 = 20%, 1,000,001-2,000,000 = 25%, 2,000,001-5,000,000 = 30%, over 5,000,000 = 35%.
Main deductions: personal allowance 60,000, spouse 60,000, parents 30,000/each, children 30,000/each, social security 5,000, health insurance 25,000, provident fund 500,000, SSF/RMF subject to conditions, mortgage interest, charitable donations up to 10% of net income.
Personal income tax returns (PND 90/91) for 2025 income can be filed from January 1 to March 31, 2026. Most people file in February-March. You can file online via the Revenue Department's e-Filing system.
If net income (after deductions) does not exceed 150,000 baht per year, it is tax-exempt. For example, with income of 200,000 and personal allowance + social security of 65,000, the remaining net income of 135,000 pays no tax.
