Thailand Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Thailand calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| THB 600,000 a yearAllowances claimed: Resident, single, claiming only the personal allowance and Social Security | THB 569,050.00 | THB 569,050.00 | Matches |
Official sources and monitoring
5 official sources. 4 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Personal income tax rates from tax year 2560 onwardsThe Revenue Department, Thailand | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| Deduction of expenses - section 40(1) income 50% up to THB 100,000The Revenue Department, Thailand | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| Allowances - THB 60,000 for the taxpayerThe Revenue Department, Thailand | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| Section 33 contribution wage base THB 1,650 to 17,500 from 1 January 2026Social Security Office, Thailand | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| Social Security Office annual report - section 33 contributions 5% each from employer and insured personSocial Security Office, Thailand | 2026-10-19 | Site blocks automated checks; reviewed manually |
No detected source change is waiting for review.
Rule version
Version TH-2026-v1, approved on 2026-10-19, last validated on 2026-10-19. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Employment income is reduced by expenses of 50% up to THB 100,000, the THB 60,000 personal allowance and Social Security contributions actually paid.
- Tax: exempt up to THB 150,000, then 5%, 10%, 15%, 20%, 25% and 30% up to THB 5,000,000, and 35% above.
- Social Security: 5% from the employee and 5% from the employer on monthly wages of THB 1,650 to 17,500 (maximum THB 875 a month each from 1 January 2026).
- One employer, the same wage every month, no bonuses.
Coverage & limitations
Rule version TH-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Spouse, child, parent, life and health insurance, provident fund, retirement mutual fund and other allowances are not supported.
- The supported range starts at THB 120,000 a year so wages stay above the Social Security minimum wage base.
- Independent professional verification pending.