What are the Thai income tax brackets for 2025 and 2026?

The Thai table is progressive, and each rate applies only to the slice of income inside its band, so nobody pays 35 percent on everything.

The bands

What the rates are applied to

Not your gross earnings. You get there in two steps. First a standard expense deduction of 50 percent of income, capped at 100,000 THB. Then the allowances: 60,000 THB for yourself, another 60,000 THB for a spouse with no income, and 30,000 THB per child for up to three children. What is left is the net income that meets the table. That 50 percent deduction is the one for employment income; freelance or business income can fall under a different deduction, which the guide explains.

The step that comes before all of it

For a foreign resident, the foreign income that counts is the foreign income earned from 2024 that you actually bring into Thailand, and only in a year when you are resident. Someone who remits 800,000 THB starts the calculation from 800,000 THB, not from the 3,000,000 THB they invoiced abroad. That is a very different starting number from the one most people expect.

Small print worth knowing

Personal income tax above 3,000 THB can be paid in up to three instalments with no fine or surcharge, according to the Revenue Department. Tax paid late carries a surcharge of 1.5 percent per month on the unpaid amount, and Statrys puts the fine for filing late at up to 2,000 THB.

Tax already paid at home can often be credited under one of Thailand's double tax agreements, which is covered on will I be taxed twice in my home country and Thailand. The Thai tax guide for digital nomads works a full example through the bands.