Thailand uses a progressive tax system on your net taxable income (gross minus all deductions).

Each rate applies only to income within that bracket — not your full salary.

The first ฿150,000 of net taxable income is tax-free. After the standard personal allowance (฿60,000) and employment income deduction (50%, max ฿100,000), employees earning under roughly ฿25,000/month typically pay little or no income tax.

The annual return (PND 91) must be filed by March 31st of the following year. For 2025 income → deadline: 31 March 2026. File online at rd.go.th.

Both employee and employer contribute 5% of monthly salary.

The employer's 5% is paid on top of your gross and does not reduce your take-home pay.

• Medical care at registered hospitals
• Maternity — lump sum + daily allowance
• Disability — monthly benefit
• Death — funeral grant for family
• Unemployment — up to 50% of salary for 90–180 days
• Old-age pension — after 15+ years contributions and age 55

Yes. Any foreign employee working legally in Thailand with a valid work permit is required to contribute to SSO (5%, capped at ฿875/month) and receives the same benefits as Thai nationals.

• Employment income deduction: 50%, max ฿100,000/year
• Personal allowance: ฿60,000
• Spouse allowance: ฿60,000 (spouse with no income)
• Child allowance: ฿30,000/child (฿60,000 if born from 2018)
• Parent allowance: ฿30,000/parent (60+, income <฿30,000/yr)
• Life insurance premiums: up to ฿100,000/year
• Health insurance premiums: up to ฿25,000/year
• Social Security contributions: fully deductible

• Life insurance (term ≥ 10 years): up to ฿100,000/year
• Health insurance: up to ฿25,000/year

Together they cannot exceed your total assessable income.

The calculator uses the official 2026 PIT brackets and SSO rules. For standard employment with common allowances it is highly accurate.

Gross salary = what your employer agrees to pay, before any deductions.
Net salary = what you actually receive after income tax and SSO are deducted.

Our calculator converts gross → net using current Thai tax rules.

Yes. Any person — Thai or foreign — earning income in Thailand pays PIT at the same progressive rates. You become a tax resident after spending 180+ days in Thailand in a calendar year.

Since tax year 2024, foreign income remitted to Thailand in any year is now taxable — regardless of when it was earned.

Foreigners register at a Revenue Department office. Bring your passport + work permit. Your employer often handles this when you start. Thai nationals use their 13-digit national ID as TIN.