ภาษีเงินได้บุคคลธรรมดา

Published progressive brackets

• 0-150,000: Exempt
• more than 150,000 but less than 300,000: 5%
• more than 300,000 but less than 500,000: 10%
• more than 500,000 but less than 750,000: 15%
• more than 750,000 but less than 1,000,000: 20%
• more than 1,000,000 but less than 2,000,000: 25%
• more than 2,000,000 but less than 4,000,000: 30%
• Over 4,000,000: 35%

Minimum-tax note

• multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater.

Dividend option note

• Taxpayer who resides in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may opt to exclude such dividend from the assessable income when calculating PIT.

PIT quick estimator