Thailand (TH)

Thailand is one of the world’s largest expat hubs, combining Bangkok’s regional business ecosystem, Chiang Mai’s remote-worker scene, Phuket and Pattaya’s retirement and tourism communities, and strong international schools and hospitals.

Capital: Bangkok

Region: Asia

Language: Thai

Currency: THB (฿)

Cost of living: Very affordable (index 35)

Emergency: 191

Tax & Payslip Guide

Understanding your taxes in Thailand — tax year Calendar year, January 1 to December 31.

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Tax Year

Calendar year, January 1 to December 31

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Filing Deadline

Personal income tax returns are generally due by the end of March following the tax year; online filing may have extensions announced by the Revenue Department.

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VAT (Standard)

📊 Income Tax Brackets

Income from	Income to	Rate	Notes
0	150,000	0%	Taxable income after allowances and deductions.
150,000	300,000	5%	Lower resident/non-resident taxable income band.
300,000	500,000	10%	Middle income band.
500,000	750,000	15%	Professional income band.
750,000	1,000,000	20%	Higher income band.
1,000,000	2,000,000	25%	Senior professional band.
2,000,000	5,000,000	30%	High-income band.
5,000,000	∞	35%	Top marginal personal income tax rate.

🏛️ Social Contributions

Social Security Fund

Employee: 5% of insured wages up to THB 17,500/month (maximum contribution: THB 875/month per employee — ceiling effective 1 January 2026, raised from THB 15,000)

Employer: 5% of insured wages up to THB 17,500/month (maximum employer contribution: THB 875/month — matching employee ceiling)

Covers sickness, maternity, disability, death, child allowance, old-age, and unemployment for enrolled employees. The monthly wage ceiling was raised from THB 15,000 to THB 17,500 effective 1 January 2026 (SSO announcement). Verify the current ceiling annually at sso.go.th.

Provident fund

Employee: Voluntary, often 2-15%

Employer: Employer plan dependent

Employer-sponsored retirement savings plan; vesting and tax treatment matter for expats.

Withholding tax

Employee: Payroll withholding based on estimated annual tax

Employer: N/A

Employers withhold monthly PIT; annual filing reconciles actual liability.

🛒 VAT Rates

Standard

0% for exports and selected international services

Reduced

Thailand’s VAT rate has long been maintained at 7% by extension. Some businesses below the VAT registration threshold are not VAT-registered.

🧾 Sample Payslip Decoder

Gross Salary THB 150,000/month

Gross salary + THB 150,000.00

Social Security Fund — employee 5% (capped at THB 15,000 wage ceiling) - -THB 750.00

Provident fund — employee 5% (voluntary, if enrolled) - -THB 7,500.00

Personal income tax withholding (PND 1) - -THB 20,854.00

Net Salary (Take-home) THB 120,896/month

PIT withholding calculated on estimated annual assessable income of THB 1,541,000 after deductions: personal allowance THB 60,000 + employment income deduction THB 100,000 (50% of income, capped) + SSO deduction THB 9,000 + provident fund THB 90,000. Annual PIT: THB 250,250 → monthly withholding THB 20,854. Employer also pays: SSO employer share THB 750/month + provident fund employer contribution (commonly matching 5% = THB 7,500/month). Without provident fund: net ≈ THB 128,396/month. LTR Work-from-Thailand holders may qualify for a 17% flat PIT rate — confirm with your employer's payroll team. Request your annual withholding certificate (50 Tawi) from HR in January for your tax return filing.

🌍 Special Expat Tax Rules

Long-Term Resident visa highly skilled professionals can qualify for a 17% personal income tax rate on eligible Thai employment income. BOI and tax-advised packages may also structure allowances, but ordinary expats are taxed under normal PIT rules.

📋 Double Tax Treaties

Thailand has a broad treaty network. Treaty outcomes depend on residence, days in Thailand, employer location, recharge, permanent establishment risk, and whether income is remitted or sourced in Thailand.

The Revenue Department

https://www.rd.go.th

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