Thai salary tax is shaped by what comes off before the rates apply. Half your employment income is deducted as expenses, capped at THB 100,000, then a THB 60,000 personal allowance comes off, and the first THB 150,000 of what remains is exempt. The calculator follows that order, then adds the 5% social security contribution.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
The Revenue Department charges personal income tax in bands from 0% up to THB 150,000 of net income, then 5%, 10%, 15% and upward to 35% on net income above THB 5 million. Employers withhold tax from salary each month and the annual return settles the difference. The sequence matters more than the headline rates: expense deduction first, allowance second, bands last. A THB 600,000 salary ends up with THB 440,000 of net income before the bands even start.
Social security is simpler. Employees pay 5% into the Social Security Fund, charged on wages up to a ceiling that rose to THB 17,500 a month from 1 January 2026, so the most you pay is THB 875 a month or THB 10,500 a year. Further ceiling rises in 2029 and 2032 are already law. In reality these contributions are tax-deductible, worth up to THB 10,500 of extra deduction; this model does not feed them back in, so its tax figure sits slightly high. Spouse, child and insurance allowances are left out too.
| Taxable income band | Rate |
|---|---|
| Up to ฿150,000 | 0% |
| ฿150,000 – ฿300,000 | 5% |
| ฿300,000 – ฿500,000 | 10% |
| ฿500,000 – ฿750,000 | 15% |
| ฿750,000 – ฿1,000,000 | 20% |
| ฿1,000,000 – ฿2,000,000 | 25% |
| ฿2,000,000 – ฿5,000,000 | 30% |
| Above ฿5,000,000 | 35% |
Bands apply to taxable income — what is left after the standard deduction and the personal allowance of ฿60,000.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| ฿844,500 | ฿55,175 | ฿10,500 | ฿778,825 | 7.8% |
| ฿1,689,000 | ฿247,250 | ฿10,500 | ฿1,431,250 | 15.3% |
| ฿3,377,500 | ฿730,250 | ฿10,500 | ฿2,636,750 | 21.9% |
| ฿6,755,000 | ฿1,823,250 | ฿10,500 | ฿4,921,250 | 27.1% |
On ฿1,689,000 a year, take-home pay in Thailand is ฿1,431,250 — about ฿119,271 a month — after ฿247,250 in income tax and ฿10,500 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Social Security Fund (SSO, employee) | 5% | First ฿0 | ฿210,000 |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
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