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Thailand
Individual - Taxes on personal income
Last reviewed - 17 January 2025Thailand taxes its residents and non-residents on their assessable income derived from employment or business carried on in Thailand, regardless of whether paid in or outside Thailand. Residents who derive assessable income derived from outside Thailand would only be subject to tax if such income is earned in any tax year starting from 1 January 2024 onwards and is remitted to Thailand, wholly or partially, in the same or a later tax year.
Personal income tax (PIT) rates
The current PIT rates are shown below.
| Net income (THB*) | PIT rate (%) |
| 0 to 150,000 | Exempt |
| 150,001 to 300,000 | 5 |
| 300,001 to 500,000 | 10 |
| 500,001 to 750,000 | 15 |
| 750,001 to 1,000,000 | 20 |
| 1,000,001 to 2,000,000 | 25 |
| 2,000,001 to 5,000,000 | 30 |
| Over 5,000,000 | 35 |
* Thai baht
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