Personal Income Tax

Individuals liable to pay tax on their income are classified as either ‘resident’ or ‘non-resident’. A resident is any person living in Thailand for a cumulative 180 days or more in the calendar year.

Keywords: Mazars, Thailand, Tax, Payroll, Personal Income Tax, Social Security Fund, Revenue Department

20 January 2021

A resident will be taxable on income from all sources in Thailand on a cash basis regardless of where the money is paid, and on the portion of income that is brought into Thailand in the same year that it is earned.

A non-resident is only taxable on income from sources in Thailand.

Taxable income covers both cash and benefits in kind and includes income from employment, hire of work, receipts from copyright, interest, dividends, capital gains and the letting of property.

Tax rates

The tax rates in 2021 for employment income and hire of work are as follows:

Taxable income (Baht)

Tax rate %















5,000,001 and over



The amount of assessable taxable income is net of allowances:

Type of Allowance


Deductible expenses for income

50% of income (capped at 100,000 baht)

Personal allowance

60,000 baht

Spouses (with no income)

60,000 baht

Child (with income not exceeding 30,000 baht)

(Under 20 years of age, regardless of whether he is studying; or under 25 years of age, but he must be studying at a university, either in Thailand or abroad. There is no limit on the number of natural children that can be claimed, but there is a limit of three when claiming adopted children.)

30,000 baht per child

Second child born from 2018 onwards

(Same criteria as for “Child Allowance” above)

60,000 baht per child    

Health insurance premiums paid by the taxpayer*

Amount actually paid, but not exceeding 25,000 baht

Life insurance premiums paid by the taxpayer*

Amount actually paid, but not exceeding 100,000 baht

Provident Fund contributions (PVF) **

Up to a maximum of 500,000 baht, but not exceeding 15% of income

Retirement mutual fund (RMF) **

Up to a maximum of 500,000 baht, but not exceeding 30% of income

Super Saving Fund (SSF) **

Up to a maximum of 200,000 baht, but not exceeding 30% of income

Home mortgage interest

Amount actually paid, but not exceeding 100,000 baht

Charitable contributions

Amount actually donated, but not exceeding 10% of income after standard deductions and allowances.

There is a double deduction allowed for donations to educational organizations, but not exceeding 10% of income.


The above list is not definitive and allowances on specific classes of income may differ.

*    The total amount cannot be more than 100,000 baht when including the allowance for life insurance premiums for the taxpayer and health insurance premium for the taxpayer.

** The amount must not exceed 500,000 baht when including the allowance for provident fund contributions (PVF), a retirement mutual fund (RMF), super savings fund (SSF), national savings fund contributions, pension life insurance premiums, government pension funds, and private teachers’ aid fund contributions.

Social Security Fund and Provident Fund

Employees and employers are required to contribute 5% of their salary, up to a maximum of THB 750 per month, to the Social Security Fund (‘SSF’).

Due to the COVID-19 pandemic, there is a temporary reduction (January to March 2021) in SSF from 5% to 3% for both employees and employers.

A Provident Fund is a managed fund to which voluntary contributions from both the employer and employee are made. The contribution can range between 2% to 15% of monthly remuneration. The employee is allowed to make higher contributions than his or her employer (up to 15%).

Payments and Forms

The employer is responsible for the completion and submission of Form PND 1 and for related withholding tax, social security fund deductions, and provident fund contributions, where applicable. Responsibility for the completion and submission of Form PND 90 or Form 91 rests with the employee.



Submission and payment deadline


Personal income tax withheld from employees

On or before the 7th of the following month

SPS 1 -10

Social security fund

On or before the 15th of the following month for both employee and employer


Provident fund

The contributions must be made within 3 days of the salary being paid

PND 90 or 91

Personal income tax

By the last day of March following the taxable year-end

The Revenue Department has announced that companies registered for e-filing with have an extra eight days to file all tax returns. This incentive will run until January 2024.

  • PND.1 to be filed on or before the 15th of the month
  • PND.90 and PND.91 to be filed by 8 April

For more information, please refer to the Revenue Department.