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Personal income tax

As legislation continues to become increasingly complex the need for efficient tax planning is crucial and offering a bespoke service to meet individual client needs is our specialism. Our personal tax services are provided for your wealth protection and enable you to be better informed of issues that may affect you. Working together we can provide a detailed plan for your own and your family’s future, identifying tax-saving opportunities

 Taxpayers in Thailand are classified into “resident” and “non-resident”. “Resident” means any person living in Thailand for a period or  more than 180 days in any tax calendar year. A resident of Thailand is subject to pay tax on income from both sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is still required to pay tax but only on income from sources in Thailand.

Taxable income

1 – 150,000 

150,001 – 300,000

300,001 – 500,000

500,001 – 750,000 

750,001 – 1,000,000

1,000,001 – 2,000,000

2,000,001 – 5,000,000

Tax rate

Exempt from tax 

5%

10%

15%

20%

25%

30%

Personal tax payments and forms

The employer is generally responsible for the submission of the PND1 form and other related withholding tax, social security and funds contributions if applicable. The conditions are as follow; 

Payment form

PND 1 for Personal tax withheld from employees

SPS 1-10 for Social security fund 

PND 90 or 91 for Personal income tax 

 

Submission deadline

Within 7th of the following month

Within 15th of the following month for both employee and employer

Within the last day of March following the taxable year end 

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