Thailand income tax rates
Progressive personal income tax rates on net assessable income of resident and non-resident individuals.
| Current value | 8 entries — see the API for the full schedule |
|---|---|
| In force from | 2017-01-01 |
| Official source | Revenue Code of Thailand, section 48(1) and the Income Tax Schedule (1) attached to the Revenue Code, as amended by the Revenue Code Amendment Act (No. 44) B.E. 2560; the 0% on the first THB 150,000 is granted by Royal Decree (No. 470) B.E. 2551 — Revenue Department personal income tax rate table |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Bands are stated in the statute's native period and currency: Thai baht per calendar tax year, applied to NET assessable income, i.e. after the standard expense deduction (50% of employment income capped at THB 100,000) and personal allowances. Structural point that trips up naive implementations: the first band is not a statutory 0% rate — the Income Tax Schedule prescribes 5% from the first baht, and the 0% on 0-150,000 is an EXEMPTION granted by Royal Decree (No. 470) B.E. 2551 for income from 2551 onwards. It is served as 0% because that is the effective statutory outcome, but a repeal of the decree would restore 5% without amending the Schedule. The top two bands were widened by Amendment Act (No. 44) B.E. 2560, effective for the 2017 tax year onward: the 30% band was extended from 4,000,000 to 5,000,000 and 35% now starts above 5,000,000 — the older 2013-2016 table (30% on 2,000,001-4,000,000, 35% above 4,000,000) still circulates on some Revenue Department English pages and in third-party summaries and is SUPERSEDED. Non-residents (present in Thailand under 180 days in a tax year) are taxed on the same progressive scale but only on Thailand-sourced income, without most personal allowances. Separate flat regimes not shown here: 15% final withholding on interest and 10% on dividends where the taxpayer elects not to include them, and a 15% rate on certain non-resident payments. Access note: the Thai-language rate table at rd.go.th/59670.html is the current authority; the English page rd.go.th/english/6045.html still displays the superseded 2013/2014 table and must not be used.
Get it programmatically
curl https://asiaref.dev/v1/th/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/th/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/th/income-taxOther Thailand series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate