Thailand Income Tax Brackets 2026

Last verified: August 2026

Thailand's 2026 tax brackets

Taxable income (THB, per year) is taxed as:

• 0 – 150,000: 0%
• 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%

This is the exact bracket structure behind our tax calculator for the 2026 tax year. "Taxable income" here means what's left after your deductions and allowances, not your gross salary — see Thai Income Tax for Foreigners for how those deductions actually work if you need that part too.

How the bands actually work

The single most common misreading of this table: assuming that once your income crosses into a bracket, your entire income gets taxed at that bracket's rate. It doesn't. Thailand's system is progressive — each bracket only taxes the slice of income that falls inside it.

Take someone with ฿1,000,001 of taxable income — just one baht into the 25% bracket. They are not taxed 25% on the full ฿1,000,001. They're taxed 0% on the first ฿150,000, 5% on the next ฿150,000, 10% on the next ฿200,000, 15% on the next ฿250,000, 20% on the next ฿250,000, and 25% on exactly ฿1 — the sliver that actually sits in the top bracket they've reached. Crossing into a higher bracket only ever changes the rate on the income above that threshold, never on the income already taxed in the brackets below it.

This is why your marginal rate (the rate on your next baht earned) and your effective rate (your total tax divided by your total income) are two different numbers, and your effective rate is always the lower of the two. The worked examples below show both for three real salary points.

Three worked examples

Each example is a single filer with no spouse, no children, and none of the optional deductions — just the standard expense deduction, the personal allowance, and the Social Security contribution, so the numbers isolate what the brackets alone do. Add in a spouse, children, or other deductions and your own number will differ — run those through the Thai Personal Income Tax Calculator rather than adjusting these by hand.

฿25,000 a month

Annual income ฿300,000, minus the ฿100,000 expense deduction, minus the ฿60,000 personal allowance, minus ฿10,500 in Social Security (5% of wages, capped at the current ฿17,500 monthly wage base) leaves ฿129,500 of net taxable income — entirely inside the 0% bracket. Annual tax: ฿0. Effective rate: 0%. Monthly take-home after the ฿875 Social Security deduction: ฿24,125.

฿50,000 a month

Annual income ฿600,000, same deductions, leaves ฿429,500 of net taxable income. That's taxed as ฿0 on the first ฿150,000, ฿7,500 on the next ฿150,000 (5%), and ฿12,950 on the remaining ฿129,500 (10%) — ฿20,450 total annual tax. Effective rate: 3.4%. Marginal rate: 10%. Monthly take-home: ≈฿47,421.

฿120,000 a month

Annual income ฿1,440,000, same deductions, leaves ฿1,269,500 of net taxable income. Working through the brackets: ฿0, then ฿7,500 (5%), then ฿20,000 (10%), then ฿37,500 (15%), then ฿50,000 (20%), then ฿67,375 on the ฿269,500 that falls in the 25% bracket — ฿182,375 total annual tax. Effective rate: 12.7%. Marginal rate: 25%. Monthly take-home: ≈฿103,927.

Notice the pattern: effective rate rises with income, but always stays meaningfully below the marginal rate — exactly the mechanic explained above.

What this doesn't cover

This page is deliberately just the brackets and how they apply — not the full mechanics of who's actually a tax resident, how remittances of foreign income are treated, or the full list of deductions beyond the standard ones used above. For all of that, see Thai Income Tax for Foreigners — it covers residency rules, foreign-income remittance, the complete deduction list, and filing your return.

For your own exact number, Thai Personal Income Tax Calculator runs the full calculation with your actual deductions, and Net Salary Calculator isolates take-home pay if that's the only number you need.

Frequently asked questions

What are Thailand's income tax brackets for 2026? Eight bands from 0% to 35%: 0% up to ฿150,000, then 5%, 10%, 15%, 20%, 25%, 30%, rising to 35% above ฿5,000,000. See the full table above.

How much income tax will I pay in Thailand? It depends on your taxable income after deductions, not your gross salary — see the three worked examples above for real salary points, or run your own numbers through the Thai Personal Income Tax Calculator.

Do I pay my top tax bracket's rate on all of my income? No — this is the most common misunderstanding of the table. Each bracket only taxes the portion of income that falls inside it; crossing into a higher bracket never raises the rate on income you'd already earned in the brackets below.

What's the difference between my tax bracket and my effective tax rate? Your bracket (marginal rate) is the rate on your next baht earned. Your effective rate is your total tax divided by your total income, and it's always lower, since the lower brackets keep taxing at their own rates regardless of how much you eventually earn.

Are these the correct tax brackets for 2026? Yes — this is the exact 2026 bracket table used by our tax calculator, current as of the date at the top of this guide. What has changed for 2026 is the Social Security contribution ceiling, which affects one of the deductions that determines your taxable income, not the bracket table itself.

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This guide is informational and not tax advice. Always confirm current requirements with the Revenue Department's official English-language site or a licensed Thai tax advisor before filing.