DDES Accounting

Personal Income Tax

If you live in Thailand 180+ days, you're a tax resident. Here's what that means.

Personal Tax in Thailand Tax Residency

Stay in Thailand 180 days or more in a calendar year and you’re a tax resident. That means Thailand can tax your worldwide income that you bring into the country. Non-residents only pay tax on income earned in Thailand. This distinction matters if you have income from other countries.

Personal Tax in Thailand Tax Rates

Progressive rates: 0% on the first 150,000 baht, then 5% (to 300K), 10% (to 500K), 15% (to 750K), 20% (to 1M), 25% (to 2M), 30% (to 5M), and 35% above 5 million baht. If you earn a Thai salary, your employer calculates and withholds this monthly via PND.1.

Personal Tax in Thailand Deductions

You can deduct: 60,000 baht personal allowance, 60,000 for your spouse, 30,000 per child, life insurance premiums up to 100,000, social security contributions, provident fund contributions up to 500,000, and home mortgage interest up to 100,000. These reduce your taxable income, not your tax bill.

Personal Tax in Thailand Filing Deadline

Annual return (PND.91 for salary-only income, PND.90 for all types) due by March 31st. E-filing extends to April 8th. If all your income is from salary and your employer withheld correctly, your return is straightforward.

Personal Tax in Thailand For Employers

You must withhold tax from every employee’s salary each month and file PND.1 by the 7th. At year-end, issue each employee a withholding certificate (50 Tawi) so they can file their personal return. We handle all of this as part of our payroll service.

Tax Documents

The Key Takeaway

If you’re a salaried employee at a Thai company, your employer handles the monthly withholding. Your annual filing is mostly confirming the math. Where it gets complicated: foreign income, multiple income sources, or investment gains. Talk to us if that’s your situation.

Related Tax Guides

01

Monthly Tax

Monthly tax filing obligations for businesses in Thailand including PND.1, PND.3, PND.53, PND.54, PP.30, and PP.36 forms.

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02

Annual Corporate Tax

Year-end corporate income tax filing and compliance for companies operating in Thailand, including PND.50 preparation, deductions, and tax credits.

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03

Annual Audit

Annual statutory audit requirements for Thai companies, including CPA-audited financial statements and DBD e-Filing submission.

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