Thai income tax on a salary in 2026: allowances, Social Security and take-home pay
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Thai income tax on a salary takes off 50% expenses up to 100,000 baht, a 60,000 baht personal allowance and Social Security, then taxes net income above 150,000 baht at 5% to 35%. On 50,000 baht a month, a single insured employee pays 20,450 baht tax for 2026.
Before Social Security and tax.
30,000 baht each, if their own income is under 30,000 a year. Up to 2, or 4 with your spouse's parents.
Life and health insurance, provident fund, RMF/SSF/Thai ESG, home loan interest: the amounts you can claim.
฿47,420.83
฿600,000 income − ฿10,500 Social Security − ฿20,450 tax, over 12 monthsNot included: the 65+ and disability exemptions, other income, non-residents. Employers withhold monthly on an estimate; the PND 91 return settles the year.
Revenue Department rate table and PND 91 guide (tax year 2568, latest published), Social Security Office wage base from 1 January 2569, checked 17 Oct 2026. An estimate.
| Salary and bonus | ฿600,000 |
| Expenses: 50%, at most 100,000 | −฿100,000 |
| Personal allowance | −฿60,000 |
| Social Security paid | −฿10,500 |
| Net income | ฿429,500 |
| Income tax | ฿20,450 |
2026 (B.E. 2569) · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type your monthly salary and any yearly bonus.
Leave Social Security on if you are insured through your employer (section 33).
Add a spouse with no income, children and the parents aged 60+ you support.
Add other deductions you can claim, such as life insurance or provident fund.
Read the yearly tax, the Social Security taken each month and what is left.
This calculator works out the personal income tax on a salary in Thailand for tax year 2026 (B.E. 2569), with the employee's Social Security contribution, from the Revenue Department's rate table and filing guide and the Social Security Office's 2026 wage base.
Expenses and allowances. Salary income gets a flat expense deduction of 50%, at most 100,000 baht a year. Then come the allowances: 60,000 baht for yourself, 60,000 for a spouse with no income, 30,000 per child plus another 30,000 for each second or later child born in 2018 or after, and 30,000 for each parent aged 60 or more that you support. Other deductions, such as life insurance or a provident fund, go in one box.
Social Security. An insured employee pays 5% of pay, on a wage base of at least 1,650 and, from 1 January 2026, at most 17,500 baht a month. That is 875 baht a month at most, up from 750, and the whole amount paid is deductible.
The tax. The first 150,000 baht of net income is exempt. Then the rates are 5% to 300,000, 10% to 500,000, 15% to 750,000, 20% to 1,000,000, 25% to 2,000,000, 30% to 5,000,000 and 35% above.
A worked example. On 50,000 baht a month: income 600,000, expenses 100,000, allowances 60,000 plus 10,500 Social Security, net income 429,500. Tax is 7,500 + 10% x 129,500 = 20,450 baht, about 1,704 a month, leaving 47,420.83 baht a month.
Not included. The rest of the deduction list one by one, the exemptions for people aged 65 or more and for disability, other kinds of income and non-residents. Your employer withholds tax each month on an estimate of the year, and the yearly return settles the difference.
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Start from the year's salary and bonus, take off 50% expenses up to 100,000 baht, then the allowances: 60,000 for yourself, family allowances and Social Security paid. The net income is taxed in bands: 0% to 150,000 baht, then 5% rising to 35% above 5,000,000 baht.
Net income up to 150,000 baht is exempt. Above that the rates are 5% to 300,000, 10% to 500,000, 15% to 750,000, 20% to 1,000,000, 25% to 2,000,000, 30% to 5,000,000 and 35% on the rest. The Revenue Department table has applied since tax year 2017.
An employee insured under section 33 pays 5% of monthly pay, and the employer pays the same. From 1 January 2026 the wage base is capped at 17,500 baht instead of 15,000, so the most an employee pays rises from 750 to 875 baht a month.
Yes. The Revenue Department lets you deduct the Social Security contributions you actually paid in the tax year, up to what the Social Security law sets. With the 2026 ceiling that is at most 875 baht a month, so up to 10,500 baht for a full year.
Each child brings a 30,000 baht allowance. A second or later child born in 2018 or after brings another 30,000, so 60,000 in all. Every child counts when numbering them, alive or not, and adopted children count for at most three.
Employers withhold tax each month on an estimate of the whole year, and change it when pay or allowances change. The calculator shows the tax for the full year and spreads it over 12 months. The yearly PND 91 return settles any difference as a refund or extra payment.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Thailand Income Tax Calculator 2026 and anybody who knows can answer. No account needed.
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