Thailand Income Tax for Foreigners — A Complete Guide for Expats (2025)
How Thai income tax works for expats and foreign workers. Progressive brackets, deductions, social security, and how to file — explained simply with calculators.
Do Foreigners Pay Income Tax in Thailand?
Yes. If you earn income in Thailand or reside in Thailand for 180 days or more in a calendar year, you are considered a Thai tax resident and must file personal income tax (PIT). This applies to employment income, freelance work, and — since January 2024 — foreign-sourced income remitted to Thailand in the same year it’s earned.
Tax Rates: Progressive Brackets (2024–2025)
Thailand uses a progressive system with 8 brackets. Your net taxable income (after deductions) is taxed as follows:
| Net Income (THB) | Rate |
|---|---|
| 0 – 150,000 | Exempt |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1,000,000 | 20% |
| 1,000,001 – 2,000,000 | 25% |
| 2,000,001 – 5,000,000 | 30% |
| Over 5,000,000 | 35% |
Use our Income Tax Calculator to see your exact liability.
Deductions Available to Foreigners
As a foreign worker in Thailand, you can claim:
- Personal allowance: 60,000 THB
- Expense deduction: 50% of employment income, max 100,000 THB
- Social security contributions: Up to 9,000 THB/year (Section 33)
- Life insurance premiums: Up to 100,000 THB
- Health insurance: Up to 25,000 THB
- Provident fund (PVD): Up to 500,000 THB
- RMF / SSF funds: Within combined cap of 500,000 THB
Note: Spouse and parent allowances require that the spouse/parent have Thai tax status. Most expats without a Thai spouse cannot claim these.
Social Security for Foreign Workers
Foreign employees under Section 33 contribute 5% of salary (capped at 750 THB/month). Your employer matches this amount. You’re entitled to the same benefits as Thai employees: medical care, maternity, disability, and unemployment insurance.
Use our Social Security Calculator to see your contribution.
How to File
- Obtain your TIN (Tax Identification Number) from your local Revenue Department office
- Collect your withholding tax certificates (50 Tawi) from your employer by February
- File PND.91 (employment only) or PND.90 (multiple income types) by March 31
- File online at rd.go.th or in person
Tax Treaties (Double Taxation Agreements)
Thailand has DTAs with over 60 countries. If your home country has a treaty with Thailand, you may be able to claim credit for Thai tax paid against your home country liability. Check your country’s specific DTA provisions.
Common Mistakes Expats Make
- Ignoring the 180-day rule: Even short-term residents who cross 180 days become tax residents
- Not reporting remote income: Since 2024, foreign income remitted to Thailand in the same tax year is taxable
- Missing deduction opportunities: Many expats don’t claim social security or insurance deductions they’re entitled to
- Late filing: The March 31 deadline carries penalties of 1.5% per month on unpaid tax
Quick Calculation
Earning 80,000 THB/month (960,000/year)?
- Expense deduction: 100,000
- Personal allowance: 60,000
- Social security: 9,000
- Net taxable: 791,000
- Tax payable: ~58,150 THB
- Effective rate: ~6.1%
Try it yourself with our Income Tax Calculator — enter your salary and deductions to see an instant breakdown.
Useful Calculators for Expats
- Net Salary Calculator — see your take-home after tax and social security
- Income Tax Calculator — full progressive bracket calculation with deductions
- Social Security Calculator — monthly contributions by section
- Electricity Bill Calculator — understand your Thai electricity bill
- Water Bill Calculator — calculate MWA/PWA water charges