How Much Salary Is Taxable? Thai Progressive Tax Explained
In tax year 2026, a single person whose only income is salary and who claims only the basic deductions starts paying tax once their salary is above about 26,708 baht a month, because their annual net income goes over 150,000 baht. They must file a return once annual salary is above 120,000 baht (about 10,000 baht a month on average), even if the calculation shows no tax to pay.
Table of Contents:
- How Much Salary Is Taxable? Thai Progressive Tax Explained
- At What Salary Do You Pay Tax, and When Must You File?
- Which Employment Income Is Taxable?
- How Is Progressive Tax on Salary Calculated?
- Example: How Much Tax on a 30,000 Baht Salary?
- How Much Tax on a Salary of 20,000 – 100,000 Baht?
- FAQ: Common Questions About Salary and Income Tax
At What Salary Do You Pay Tax, and When Must You File?
"Must file" and "must pay tax" use different thresholds. Filing depends on your annual income before any deductions. Paying tax depends on your net income after expenses and deductions.
|
Threshold |
Based on |
Approximate salary |
|
Must file P.N.D.91 |
Annual income above 120,000 baht |
Above 10,000 baht a month |
|
Must pay tax |
Net income above 150,000 baht |
Above about 26,708 baht a month |
If you claim other deductions, such as life insurance or tax-saving funds, the salary at which you start paying tax is higher than this. Married people must file once their combined income is above 220,000 baht. See all thresholds at P.N.D.90 vs P.N.D.91: What They Are and How They Differ
Which Employment Income Is Taxable?
Most of an employee's income is type 1 income, meaning income from employment under Section 40(1). It is not only salary. It also includes:
- Salary, wages, allowances, bonuses, gratuities and pensions.
- Housing allowance paid by the employer.
- The value of rent-free housing provided by the employer.
- Any debt the employer pays on the employee's behalf.
- Any money, property or benefit received because of employment, such as the value of meals the employer provides.
How Is Progressive Tax on Salary Calculated?
There are 2 steps: work out your net income, then calculate tax bracket by bracket using the rate table. You do not multiply your whole net income by a single rate.
Step 1: Work Out Net Income
Net income = annual income − expenses − deductions
- Expenses: 50% of salary income, up to a maximum of 100,000 baht.
- Deductions: the 60,000 baht personal allowance, the Social Security contributions you actually paid, and any other items you are entitled to. See them at Thai Tax Deductions Summary
Step 2: Apply the Progressive Tax Rates
Each band of net income is taxed at that band's rate, and the tax for every band is added together. Or use this shortcut:
Tax = (net income − top of the previous bracket) × rate of this bracket + cumulative tax of the previous bracket
|
Net income (baht/year) |
Tax rate |
Max tax in bracket |
Cumulative tax |
|
0 – 150,000 |
Exempt |
0 |
0 |
|
150,001 – 300,000 |
5% |
7,500 |
7,500 |
|
300,001 – 500,000 |
10% |
20,000 |
27,500 |
|
500,001 – 750,000 |
15% |
37,500 |
65,000 |
|
750,001 – 1,000,000 |
20% |
50,000 |
115,000 |
|
1,000,001 – 2,000,000 |
25% |
250,000 |
365,000 |
|
2,000,001 – 5,000,000 |
30% |
900,000 |
1,265,000 |
|
5,000,001 and above |
35% |
– |
– |
Example: How Much Tax on a 30,000 Baht Salary?
A single person earning 30,000 baht a month and claiming only the basic deductions pays 1,975 baht in tax for the year. Here is the calculation (tax year 2026).
- Annual income: 30,000 × 12 = 360,000 baht.
- Less expenses: 50% is 180,000, but the maximum is 100,000 baht.
- Less deductions: personal allowance 60,000 baht and Social Security 875 × 12 = 10,500 baht.
- Net income: 360,000 − 100,000 − 60,000 − 10,500 = 189,500 baht.
- Tax: the first 150,000 baht is exempt, and the remaining 39,500 × 5% = 1,975 baht.
For lower salaries, net income hits exactly 150,000 baht at an annual income of 320,500 baht (320,500 − 100,000 − 60,000 − 10,500), or a salary of about 26,708.33 baht a month. Below that, no tax is due.
How Much Tax on a Salary of 20,000 – 100,000 Baht?
The figures in the table are examples for a single person with salary only, claiming just expenses, the personal allowance and Social Security (tax year 2026). If you have other deductions, your actual tax will be lower.
|
Monthly salary |
Annual net income |
Annual tax |
Average per month |
|
20,000 |
69,500 |
0 |
0 |
|
30,000 |
189,500 |
1,975 |
165 |
|
40,000 |
309,500 |
8,450 |
704 |
|
50,000 |
429,500 |
20,450 |
1,704 |
|
100,000 |
1,029,500 |
122,375 |
10,198 |
Your employer already withholds this tax from your salary every month, so when you file your annual return you may owe nothing extra, or get a refund if you have more deductions than your employer used. See how to file at How to File Taxes Online via e-Filing: For Salaried Employees
FAQ: Common Questions About Salary and Income Tax
Q: Do I pay tax on a salary of 26,000 baht?
A: In tax year 2026, a single person claiming only the basic deductions pays no tax, because net income is still not above 150,000 baht. But you must file P.N.D.91, because annual income is above 120,000 baht.
Q: What is the difference between net income and salary?
A: Salary is income before anything is taken off. Net income is your annual income after expenses and deductions. Tax is calculated on net income, not directly on salary.
Q: How much tax on a net income of 200,000 baht?
A: 2,500 baht. The first 150,000 baht is exempt, and the remaining 50,000 baht is taxed at 5%.
Q: Why is the tax-free salary different from last year?
A: From 1 January 2026, the maximum Social Security contribution rose from 750 to 875 baht a month, so the annual Social Security deduction rose from 9,000 to 10,500 baht. The salary that stays tax-free therefore moved from about 26,583 to 26,708 baht.
Q: Is a bonus taxable too?
A: Yes. A bonus is employment income under Section 40(1), just like salary, and must be added to your annual income before expenses and deductions are taken off.
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