🇹🇭 How tax works
in Thailand.
2026 · National income tax guide
The calculation, explained.
The resident net-taxable-income schedule has eight bands. This model does not automatically claim salary expenses or personal allowances.
Personal reliefs, deductible social contributions and professional expenses are not automatically applied. Enter eligible adjustments or use taxable income. Social insurance and practice business taxes are excluded.
Doctors: employment and independent practice
The Thailand comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · THB
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 150,000 | 0.0% |
| 150,000 – 300,000 | 5.0% |
| 300,000 – 500,000 | 10.0% |
| 500,000 – 750,000 | 15.0% |
| 750,000 – 1,000,000 | 20.0% |
| 1,000,000 – 2,000,000 | 25.0% |
| 2,000,000 – 5,000,000 | 30.0% |
| Above 5,000,000 | 35.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to THB 3,757,165.
- 1. Annual input
- THB 3,757,165
- 2. Custom deductible expenses
- − THB 0
- 3. Modeled allowance / base deduction
- − THB 0
- 4. Modeled taxable base
- THB 3,757,165
| Taxed portion | Rate | Tax |
|---|---|---|
| THB 150,000 | 0.0% | THB 0 |
| THB 150,000 | 5.0% | THB 7,500 |
| THB 200,000 | 10.0% | THB 20,000 |
| THB 250,000 | 15.0% | THB 37,500 |
| THB 250,000 | 20.0% | THB 50,000 |
| THB 1,000,000 | 25.0% | THB 250,000 |
| THB 1,757,165 | 30.0% | THB 527,149 |
- 5. Modeled tax credits (capped at tax due)
- − THB 0
- 6. Included additional tax
- THB 0
- 7. Income tax
- THB 892,149
- Effective rate = tax ÷ annual input
- 23.7%
- After income tax, before other deductions
- THB 2,865,015
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.