Accounting · Free
Personal Income Tax Calculator (Salary)
Estimate personal income tax for salaried employees, from annual income, deduction of expenses and allowances within the ceilings of the selected tax year, through to tax at progressive rates and the tax that should be withheld each month. The result is an estimate for planning, not a filing on behalf of the Revenue Department.
Estimated income tax, tax year 2569
0.00 baht/year
Estimated monthly withholding tax 0.00 baht (annual tax ÷ 12)
Allowances actually used (after cap check)
- Personal0.00
- Spouse0.00
- Children0.00
- Parents0.00
- Social Security (Thailand SSO)0.00
- Provident fund0.00
- RMF0.00
- SSF0.00
- Thai ESG0.00
- Life insurance0.00
- Health insurance0.00
- Parents' health insurance0.00
- Home loan interest0.00
- Other0.00
Tax by bracket
| Net income (baht) | Rate | Tax |
|---|---|---|
| 0 – 150,000 | Exempt | 0.00 |
| 150,001 – 300,000 | 5% | 0.00 |
| 300,001 – 500,000 | 10% | 0.00 |
| 500,001 – 750,000 | 15% | 0.00 |
| 750,001 – 1,000,000 | 20% | 0.00 |
| 1,000,001 – 2,000,000 | 25% | 0.00 |
| 2,000,001 – 5,000,000 | 30% | 0.00 |
| 5,000,001 – and above | 35% | 0.00 |
Total tax is calculated from the unrounded sum of all brackets, then rounded to the satang once
Values marked * have not yet been confirmed against official announcements. Please verify before using them for anything with legal effect.
- Expense deduction on salary (%) 50 *
- Maximum expense deduction (THB) 100,000 *
- Personal allowance (THB) 60,000 *
- Allowance for a spouse with no income (THB) 60,000 *
- Child allowance, per child (THB) 30,000 *
- Allowance for the 2nd child onward, born 2018 or later, per child (THB) 60,000 *
- Allowance for supporting a parent, per person (THB) 30,000 *
- Maximum allowance for social security contributions (THB/year) 10,500 *
- Maximum allowance for life insurance premiums (THB) 100,000 *
- Maximum allowance for your own health insurance premiums (THB) 25,000 *
- Maximum combined allowance for life + health insurance (THB) 100,000 *
- Maximum allowance for parents' health insurance premiums (THB) 15,000 *
- Maximum allowance for home loan interest (THB) 100,000 *
- Provident fund: up to % of wages 15 *
- RMF: up to % of income 30 *
- SSF: up to % of income 30 *
- SSF: maximum (THB) — 0 = no allowance this year 0 *
- Maximum combined: provident fund + RMF + SSF (THB) 500,000 *
- Thai ESG: up to % of income 30 *
- Thai ESG: maximum (THB) 300,000 *
Tax brackets for this year Not yet confirmed * · Based on the Revenue Code · Check allowance conditions with the Revenue Department (rd.go.th)
How to use
- Select the tax year, then enter the monthly salary and the bonus/other employment income for the whole year
- Enter the allowances you have, e.g. spouse, children, parents, Social Security, life insurance, funds and home loan interest
- View net income, the full-year tax broken down by bracket, and the tax that should be withheld per month
- Check the conditions for each allowance with the Revenue Department (rd.go.th) before filing PND 90/91
Frequently asked questions
What are the progressive personal income tax rates?
Net income of 0–150,000 baht is exempt. The excess is taxed at 5% (150,001–300,000), 10% (300,001–500,000), 15% (500,001–750,000), 20% (750,001–1,000,000), 25% (1,000,001–2,000,000), 30% (2,000,001–5,000,000), and 35% on the portion above 5,000,000 baht. The rates in the system follow the selected tax year and show their verification status.
How much expense can be deducted from salary?
Salary, wages and bonuses (income types 1 and 2) can have expenses deducted at 50%, but not exceeding 100,000 baht in total.
How is monthly withholding tax calculated?
The employer estimates the full-year income, calculates the full-year tax, then divides it by the number of payment periods. This tool shows the full-year tax divided by 12 as an estimate. The amount accounting actually withholds may differ depending on the pay cycle, bonuses and the allowances declared.
Why can't I use the SSF field?
The SSF fund allowance applies to purchases in tax years 2020–2024. For years where the ceiling in the system is 0, SSF is not deducted. RMF and SSF together must not exceed 500,000 baht, along with the provident fund.
Can I use this result to file my tax directly?
It should not replace filing a return. Each allowance has its own conditions (e.g. parents' age and income, investment unit holding period), and there may be additional special measures in each year. Please check with the Revenue Department at rd.go.th or use the Revenue Department's online filing system.