Thailand Personal Income Tax Rates
Update | January 2017
On 27 January 2017, Revenue Code Amendment Act (No 44) BE 2560 was gazetted and puts into effect the Government's resolution for reducing the personal income tax rates for residents of Thailand (including foreign national residents of Thailand) from and including the 2017 personal income tax year. This tax insight has been updated for RCAA (No 44).
Personal Income Tax Rates for Residents
For residents of Thailand (including foreign national residents of Thailand) personal income tax is paid according to the following progressive rates:
(1) As prescribed in Royal Decree (No 470) issued on 28 Mar 2008.
(2) As prescribed in Royal Decree (No 575) issued on 08 Dec 2013, Royal Decree (No 576) issued on 3 Nov 2014, and Royal Decree (No 600) issued on 12 Feb 2016.
(3) As prescribed in Revenue Code Amendment Act (No 44) issued on 26 Jan 2017.
For explanations and details for the computation of net income for personal income tax, see our:
Personal Income Tax Rates for Non-Residents
For non-residents of Thailand, personal income tax is paid at one flat rate, as follows:
This Tax Insight is general information only. It should not be used to determine any particular matter without consulting with an experienced Thailand tax advisor.