Estimate your Thai personal income tax, effective vs. marginal rate, and monthly take-home pay.
Scope: this calculator covers Thai salary income (employment income under section 40(1)) for one tax year, 2026. For a quick monthly take-home figure, use the Net Salary Calculator. For pensions, rental income or money brought in from abroad, start with Thai income tax for foreigners.
Estimated monthly take-home pay
฿47,421
Effective rate 3.4% · Marginal rate 10.0%
| Bracket (THB) | Rate | Tax |
|---|---|---|
| ฿0 – ฿150,000 | 0.0% | ฿0 |
| ฿150,000 – ฿300,000 | 5.0% | ฿7,500 |
| ฿300,000 – ฿500,000 | 10.0% | ฿12,950 |
| ฿500,000 – ฿750,000 | 15.0% | ฿0 |
| ฿750,000 – ฿1,000,000 | 20.0% | ฿0 |
| ฿1,000,000 – ฿2,000,000 | 25.0% | ฿0 |
| ฿2,000,000 – ฿5,000,000 | 30.0% | ฿0 |
| ฿5,000,000+ | 35.0% | ฿0 |
| Total annual tax | ฿20,450 | |
Three cases run through the calculator’s own engine when this page is built, so they always match what the form returns. Each shows every step from salary to tax; the brackets guide explains the rate table the last step applies.
฿50,000 a month, no spouse or children, no optional deductions.
| Annual salary | ฿600,000 |
|---|---|
| Less expenses (50%, max ฿100,000) | −฿100,000 |
| Less personal allowance | −฿60,000 |
| Less social security contributions (12 months) | −฿10,500 |
| Total allowances | −฿70,500 |
| Net taxable income | ฿429,500 |
| 0% on ฿150,000 | ฿0 |
| 5% on ฿150,000 | ฿7,500 |
| 10% on ฿129,500 | ฿12,950 |
| Income tax for the year | ฿20,450 |
| Effective rate | 3.4% |
| Marginal rate | 10.0% |
฿100,000 a month, spouse with no income, one child, no optional deductions.
| Annual salary | ฿1,200,000 |
|---|---|
| Less expenses (50%, max ฿100,000) | −฿100,000 |
| Less personal allowance | −฿60,000 |
| Less spouse allowance (spouse has no income) | −฿60,000 |
| Less child allowance (one child) | −฿30,000 |
| Less social security contributions (12 months) | −฿10,500 |
| Total allowances | −฿160,500 |
| Net taxable income | ฿939,500 |
| 0% on ฿150,000 | ฿0 |
| 5% on ฿150,000 | ฿7,500 |
| 10% on ฿200,000 | ฿20,000 |
| 15% on ฿250,000 | ฿37,500 |
| 20% on ฿189,500 | ฿37,900 |
| Income tax for the year | ฿102,900 |
| Effective rate | 8.6% |
| Marginal rate | 20.0% |
฿250,000 a month, single, ฿100,000 life insurance premiums and ฿300,000 of RMF purchases.
| Annual salary | ฿3,000,000 |
|---|---|
| Less expenses (50%, max ฿100,000) | −฿100,000 |
| Less personal allowance | −฿60,000 |
| Less social security contributions (12 months) | −฿10,500 |
| Less life and health insurance premiums | −฿100,000 |
| Less RMF purchases | −฿300,000 |
| Total allowances | −฿470,500 |
| Net taxable income | ฿2,429,500 |
| 0% on ฿150,000 | ฿0 |
| 5% on ฿150,000 | ฿7,500 |
| 10% on ฿200,000 | ฿20,000 |
| 15% on ฿250,000 | ฿37,500 |
| 20% on ฿250,000 | ฿50,000 |
| 25% on ฿1,000,000 | ฿250,000 |
| 30% on ฿429,500 | ฿128,850 |
| Income tax for the year | ฿493,850 |
| Effective rate | 16.5% |
| Marginal rate | 30.0% |
Effective rate is tax divided by gross salary. Social security is deducted from pay as well as from taxable income, so monthly take-home is salary less one-twelfth of the tax less the monthly contribution.
Every cap below is read from the same rule file the calculator runs on. The source column links to the Revenue Department document that states each figure: its English guide to the ภ.ง.ด.91 return and its Thai summary list of allowances, plus the Social Security Office regulation that raised the contribution ceiling from 1 January 2026. The figures match those lists, with the social security ceiling updated for 2026.
| Deduction or allowance | 2026 cap | Conditions | Source |
|---|---|---|---|
| Employment expense deduction | 50% of salary, max ฿100,000 | Applied automatically to salary income before any allowance. | RD guide to ภ.ง.ด.91 (English), A. item 4 |
| Personal allowance | ฿60,000 | Every taxpayer. | RD deductions list (Thai), item 1 |
| Spouse allowance | ฿60,000 | Only for a legally married spouse with no assessable income. | RD deductions list (Thai), item 2 |
| Child allowance | ฿30,000 per child; ฿60,000 for a second or later child born 2018 or after | No limit on the number of natural children; adopted children are capped at three. | RD deductions list (Thai), item 4 |
| Social security contributions | Actual contributions, at most ฿875 a month (฿10,500 a year) in 2026 | 5% of wages up to ฿17,500 a month since 1 January 2026. The Revenue Department's January 2025 list still quotes the earlier ฿9,000-a-year ceiling. | SSO ministerial regulation (wage ceiling schedule) |
| Life insurance premiums | ฿100,000 | Policies of 10 years or longer with a Thai insurer. | RD deductions list (Thai), item 8 |
| Health insurance premiums | ฿25,000, within the ฿100,000 life insurance ceiling | Life and health premiums together cannot exceed the life insurance cap. | RD deductions list (Thai), item 9 |
| RMF (Retirement Mutual Fund) | 30% of assessable income, max ฿500,000 | Hold for at least 5 years. Counts toward the ฿500,000 combined retirement ceiling. | RD deductions list (Thai), item 12 |
| Pension life insurance | 15% of assessable income, max ฿200,000 | Annuity policies of 10 years or longer paying out from age 55. Counts toward the ฿500,000 combined ceiling. | RD deductions list (Thai), item 13 |
| Combined retirement ceiling | ฿500,000 | Shared by RMF, pension life insurance, provident fund, GPF and private-school teacher fund contributions together. | RD deductions list (Thai), items 12–13 |
| Thai ESG fund purchases | 30% of assessable income, max ฿300,000 | For units bought 1 January 2024 to 31 December 2026, held at least 5 years. Separate from the retirement ceiling. | RD guide to ภ.ง.ด.91 (English), Thai ESG table |
| Home loan interest | ฿100,000 | Interest on a mortgage for a home you live in, from a bank, insurer, cooperative or employer in Thailand. | RD deductions list (Thai), item 18 |
Figures reflect the 2026 tax year as understood at the time this tool was last updated (2026-10-24). Deductions and allowances change; always confirm current figures with the Thai Revenue Department or a licensed accountant before making financial decisions.
The child allowance assumes any second or later child qualifies for the higher, modern rate — in reality this depends on the child being born in 2018 or later. RMF and pension life insurance are jointly capped at ฿500,000 a year, matching provident fund, GPF, and NSF contributions (which this calculator doesn’t collect separately, so heavy contributions to those may lower your real deduction below what’s shown). Thai ESG contributions are capped separately and only count for purchases made through 31 December 2026, held for 5 years. SSF (Super Savings Fund) is not included as an input here — the purchase window for new tax-deductible SSF contributions closed at the end of 2024, so there is no new SSF deduction for 2026.
This calculator uses the 2026 personal income tax brackets and allowances, for income earned between January and December 2026 (filed with the Revenue Department the following year).
No. This is an estimate for planning purposes only, based on the standard employment-income deduction and common allowances. It is not tax advice — confirm your actual liability with a licensed accountant or the Revenue Department.
Yes, and it counts twice, which is correct rather than a double-count. Your 5% contribution is a payroll deduction, so it comes off your salary on the way to take-home pay — and it is also an allowance you subtract from assessable income before the tax brackets apply. The calculator does both: it deducts social security when working out taxable income, then deducts it again from pay alongside the resulting tax.
The spouse allowance in this calculator assumes your spouse has no assessable income of their own. If they do, they typically file separately and the allowance doesn't apply — leave that checkbox unticked.
No. The estimate is based on your monthly salary alone, multiplied by 12. If you receive a bonus or irregular income, add its monthly-equivalent to the salary field to approximate its effect.