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Thailand salary calculator 2026

Free Thailand salary calculator 2026 (B.E. 2569): net take-home pay for employees. Progressive PIT (0 to 35%), 50% employment-expense deduction capped at 100,000 THB, 60,000 THB personal allowance, 5% Social Security Fund. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Thailand (2026)

Educational model for tax year 2026 (B.E. 2569), currency THB - not a payroll system, not a tax return, not tax advice. Employment is a monthly model (annual = month x 12); self-employed is an annual model. The Social Security Fund (SSF) Section 33 monthly wage ceiling rose from 15,000 to 17,500 THB effective 1 January 2026 (first phase of the Cabinet-approved phased increase), lifting the maximum monthly contribution from 750 to 875 THB. Out of scope: the many other Section 47 allowances and deductions (parental care, insurance, provident fund, RMF / SSF investment funds, mortgage interest, donations, Easy E-Receipt), the 190,000 THB elderly / disabled exemption, bonuses, monthly PND.1 withholding mechanics, the Section 48(2) 0.5% minimum tax and the non-resident regime.

Employment

  • Personal income tax (PIT) on annual NET assessable income (Revenue Code Section 48(1)): 0% up to 150,000 THB, then 5/10/15/20/25/30/35% across the bands up to 300k / 500k / 750k / 1m / 2m / 5m and above.
  • Standard employment-expense deduction: 50% of assessable income, capped at 100,000 THB/year (Section 42 bis, Royal Decree No. 629 B.E. 2560 / 2017).
  • Allowances (Section 47, simplified): personal 60,000 THB, optional spouse 60,000 THB (spouse with no income), and 30,000 THB per child.
  • Net assessable income = gross - 50% expense deduction (cap 100,000) - allowances - employee SSF. Social Security Fund employee and employer each 5% on a 1,650 to 17,500 THB/month wage base, so the cap binds the contribution at 875 THB/month each (Social Security Act B.E. 2533). SSF is deductible from assessable income.

Sources: Revenue Department (Krom Sapakon) - Revenue Code Section 48(1) (PIT progressive scale), Section 42 bis + Royal Decree No. 629 (50% expense deduction), Section 47(1)(a)-(c) (allowances), Social Security Office (SSO) - Social Security Act B.E. 2533 (SSF 5% on 1,650-17,500 THB/month base, max 875 THB/month; Section 33 ceiling raised to 17,500 from 1 January 2026).

Self-employed (freelance)

  • A self-employed person is taxed on NET assessable income at the same 0-35% PIT scale as an employee (Section 48(1)).
  • Expense deduction: a standard (deemed) 60% of gross income for Section 40(8) business income (Royal Decree No. 629 B.E. 2560 / 2017), or actual substantiated expenses instead (Section 8 bis / Royal Decree No. 11).
  • Allowances (Section 47, simplified): personal 60,000 THB, optional spouse 60,000 THB, and 30,000 THB per child, identical to employment.
  • Voluntary Social Security: Section 39 (432 THB/month = 5,184/year for a former Section 33 insured person) or Section 40 informal-sector packages; optional and deductible from assessable income up to the legal cap (default 0). Out of scope: per-category standard rates other than the 60% Section 40(8) default, VAT (1.8M THB turnover threshold), the half-year PND.94 filing and the Section 48(2) 0.5% minimum tax.

Sources: Revenue Department (Krom Sapakon) - Revenue Code Section 40 + Section 48(1) (income categories and PIT scale); Royal Decree No. 629 (60% deemed expense for Section 40(8)), Social Security Office (SSO) - Social Security Act B.E. 2533, Sections 39 and 40 (voluntary insured persons).