Thailand Personal income tax (progressive bands)
Thailand Personal income tax (progressive bands) run from 0% to 35% across 8 bands, cited to 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, in force since 1 Jan 2017. Last checked against the official source on 20 Jul 2026.
Progressive personal income tax rates on net assessable income of resident and non-resident individuals.
| Current value | 0–35% across 8 bands |
|---|---|
| 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35% above 4,000,000) still circulates on some Revenue Department English pages and in third-party summaries and is SUPERSEDED.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
# $0.005 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 · Statutory default interest (ดอกเบี้ยผิดนัด) · Value added tax (standard rate) · VAT registration threshold · Minimum wage · Public holidays · Consumer price index / inflation · Corporate income tax (standard rate) · Withholding tax rates · Statutory social-insurance contributions
The same figure elsewhere: Türkiye · United Arab Emirates · Uzbekistan · Vietnam · Bahrain · all 28