Personal Income Tax Services
Professional personal income tax preparation and advisory for individuals and expatriate employees in Thailand.
Thai Personal Income Tax Calculator
Estimate your 2026 Thai personal income tax in seconds. Enter your salary, apply allowances for family, insurance, and retirement savings, and see your full tax breakdown — including progressive bracket details and monthly net pay.
No sign-up required. Results are instant.
Based on 2026 Thai Revenue Department rates
Who needs this service?
SMEs & Thai Companies
Businesses with salaried staff who need monthly PND.1 withholding and year-end PND.1 Kor filings handled correctly.
Foreign-Owned Companies
Regional and representative offices navigating Thai payroll compliance for the first time.
Expatriate Employers
Companies with foreign staff who need dual-country tax obligations and treaty benefits managed alongside Thai compliance.
Individual Expatriates
Foreign nationals employed in Thailand who need their annual PND.91 personal return prepared and filed accurately.
Full-scope payroll tax compliance
Managing personal income tax in Thailand can be complex, especially for expatriate employees who may have obligations in multiple countries. JST HR Solutions provides a comprehensive personal income tax service for both Thai nationals and foreign employees.
Our experienced tax advisors ensure you meet all filing obligations while legally minimising your tax burden through applicable allowances, deductions, and treaty benefits.
Employer Obligations
- Monthly income tax withholding returns (PND.1) for employee salaries
- Annual employer summary of withheld salary tax (PND.1 Kor)
- Withholding tax on payments to individuals — services, rent (PND.3)
- Withholding tax on payments to juristic persons (PND.53)
- Social security contribution calculation and remittance
- Revenue Department e-filing — mandatory from January 2025
- Revenue Department correspondence and audit handling
Employee / Individual Services
- Annual personal income tax return preparation (PND.91) — filed by the individual, not the employer
- Expatriate tax compliance and multi-country filing
- Mid-year tax planning and advisory
- Tax treaty analysis for dual-resident employees
- Tax refund application management
- Tax registration and deregistration
- Multi-year tax review and correction
Why Choose JST
Get a quick estimate of your Thai personal income tax before speaking to our advisors.
Open Tax CalculatorNeed managed payroll with monthly tax withholding included?
Payroll ServicesWithholding tax forms — at a glance
Thai payroll compliance requires accurate use of the correct PND form for each payment type. The table below covers the forms JST manages on behalf of employer clients, plus the employee return JST assists individuals to file.
E-filing is now mandatory
From January 1, 2025, all withholding tax returns (PND.1, PND.3, PND.53) must be submitted electronically through the Revenue Department's e-filing system. Paper filing is no longer accepted for these forms.
| Form | Frequency | Purpose | Filed by |
|---|---|---|---|
| PND.1 | Monthly | Withhold income tax on employee salaries (Section 40(1)(2)) | Employer |
| PND.1 Kor | Annual | Annual summary of employee salary withholding for the year | Employer |
| PND.3 | Monthly | Withholding tax on payments to individuals — services, rent, etc. | Employer |
| PND.53 | Monthly | Withholding tax on payments to juristic persons (companies) | Employer |
| PND.91 | Annual | Employee's own personal income tax return (salary-only earners) — JST assists individuals to file | Individual |
Progressive personal income tax rates
Thailand operates a progressive income tax system with eight brackets ranging from 0% to 35%. No tax is payable on the first ฿150,000 of net taxable income. Rates have remained stable since 2013.
Advisory note: Proposed reforms are expected to impact the 2026 tax year, meaning changes would affect returns filed in 2027. Speak to our advisors to understand how potential changes may affect your workforce.
| Net Taxable Income (฿) | Rate |
|---|---|
| 0 – 150,000 | 0% |
| 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% |
| 5,000,001 and above | 35% |
Key deductions that reduce taxable income
- Employment expense deduction — 50% of income, max ฿100,000
- Personal allowance — ฿60,000
- Social security contributions — ฿875/month (฿10,500/year) — see below
- Life insurance premiums — Up to ฿100,000
- Health insurance premiums — Up to ฿25,000
- Provident / retirement fund — Up to 15% of income or ฿500,000
- Home loan interest — Up to ฿100,000
- Spouse / child allowances — ฿60,000 / ฿30,000–60,000 per child
See your personal bracket breakdown
Enter your salary and allowances into our free calculator to see exactly which brackets apply and your monthly take-home pay.
Open Tax CalculatorThailand SSO employer contribution 2026
Both employers and employees contribute 5% of the employee's monthly wage to the Social Security Fund. From January 2026, the wage ceiling rises to ฿17,500/month, increasing the maximum monthly contribution to ฿875 per party.
Wage ceiling phase-in roadmap
What SSO covers
Social security contributions are automatically included in JST's payroll processing service, and the employee SSO deduction of ฿875/month is applied in our tax calculator. See also: Managed Payroll Services.
Tax-efficient retirement savings
Employers and employees can each agree to contribute between 2% and 15% of the employee's monthly salary into a registered Provident Fund. Employee contributions are tax-deductible up to ฿500,000 per year.
- Both parties contribute the same percentage — set by mutual agreement
- Contribution rate: 2%–15% of monthly salary per party
- Employee contributions deductible up to ฿500,000/year
- Fund assets held and managed by a licensed fund manager
- Vesting schedules apply — typically 3–7 years for employer portion
- Having a registered PVF exempts the employer from the Employee Welfare Fund obligation
New employer obligation from October 2025
From October 1, 2025, employers and employees are each required to contribute to the Employee Welfare Fund — unless the employer already operates a registered Provident Fund, in which case they are exempt.
- Employers with a registered Provident Fund are exempt
- Contributions support employee welfare payments not covered by SSO
- Applies to all private sector employers in scope
- JST can assess whether your company qualifies for the PVF exemption
Labour Protection Act — statutory entitlements
Severance entitlements under the Labour Protection Act are determined by length of service. A July 2024 Ministerial Regulation increased the personal income tax exemption on statutory severance to the lower of the employee's wages for the last 400 days or ฿600,000.
| Length of Service | Minimum Severance |
|---|---|
| 120 days – less than 1 year | 30 days' wages |
| 1 year – less than 3 years | 90 days' wages |
| 3 years – less than 6 years | 180 days' wages |
| 6 years – less than 10 years | 240 days' wages |
| 10 years – less than 20 years | 300 days' wages |
| 20 years or more | 400 days' wages |
July 2024: PIT exemption on statutory severance raised to the lower of last 400 days' wages or ฿600,000.
Daily minimum wage by province (from Jan 2025)
Daily minimum wages vary by province and were updated on January 1, 2025, ranging from ฿337 to ฿400 per day.
| Province / Area | Daily Rate |
|---|---|
| Phuket, Chonburi, Rayong | ฿400 |
| Bangkok | ฿372 |
| Nakhon Ratchasima, Chiang Mai, Khon Kaen, Songkhla | ฿350 |
| Other provinces | ฿337 – ฿345 |
Rates effective January 1, 2025. Check the Ministry of Labour for the complete provincial schedule.
Need managed payroll with monthly withholding, SSO, and EWF contributions handled end-to-end?
Payroll ServicesForeign employee & expat tax compliance
Expatriate payroll in Thailand involves obligations beyond standard PND.1 processing — tax residency determination, treaty benefit application, and since January 2024, a significant change to how foreign income is treated.
2024 foreign income rule change
From January 1, 2024, any foreign income earned on or after that date is considered assessable income once remitted to Thailand, regardless of when it was earned. This is a significant departure from the prior tax-year rule and directly affects expatriates who remit offshore earnings to Thailand.
- Thailand has Double Taxation Agreements with 61+ countries — reducing or eliminating double-taxation for qualifying residents
- Tax residency is established after 180+ days in Thailand in a calendar year
- DTA treaty relief must be actively claimed — it is not applied automatically
- JST analyses each expatriate's situation and applies the correct treaty position
- We manage multi-country filing coordination where required
What JST provides for expat clients
Tax residency assessment
Determine Thai tax residency status and obligations for each hire
DTA treaty analysis
Identify applicable double tax treaty benefits and file the necessary claims
Foreign income assessment
Advise on remittance obligations following the January 2024 rule change
PND.91 preparation
Annual personal income tax return for salary-only expatriate earners
Revenue Dept. liaison
All correspondence and queries handled on behalf of the individual
Also need work permits?
JST manages Non-Immigrant B visas, work permits, and 90-day reporting — complete immigration support alongside payroll and tax.
Work Permit & Visa Services