Personal Income Tax in Thailand for Foreigners (2026)

If you work or live in Thailand, you may owe Thai personal income tax (PIT). Here's how it works for foreigners in 2026.

Are you a tax resident?

Anyone in Thailand for 180 days or more in a calendar year is a tax resident. Residents are taxed on Thai-sourced income and on foreign income they bring into Thailand.

The rates

PIT is progressive: 0% on the first THB 150,000, then 5%, 10%, 15%, 20%, 25%, 30% and 35% on the highest band. Allowances and deductions reduce taxable income.

Filing

Annual returns (PND90/91) are due by 31 March. Employers withhold PIT monthly (PND1). True Bizz computes and files PIT for individuals and employers — see personal income tax and accounting services.