Question 1

How is Thai income tax for 2026 calculated?

Accepted Answer

Take your income for the year, subtract expenses (50% of salary, up to 100,000 baht) and your allowances to get net income, then apply the progressive rates from 0% to 35%. The first 150,000 baht is exempt.

Question 2

Which allowances can I claim for 2026?

Accepted Answer

For example: personal 60,000; a spouse with no income 60,000; children; parents; social security up to 10,500; life and health insurance (health up to 25,000, both together up to 100,000); provident fund; RMF; Thai ESG; and home loan interest up to 100,000 baht.

Question 3

Can I still deduct SSF in 2026?

Accepted Answer

No. The SSF allowance only covered purchases from 2020 to 2024, so SSF bought in 2026 cannot be deducted.

Question 4

How much can RMF and Thai ESG reduce?

Accepted Answer

RMF: 30% of income, up to 500,000 baht, and no more than 500,000 together with your provident fund and other retirement items. Thai ESG: 30%, up to 300,000 baht, separate from the 500,000 limit. RMF must be held until age 55 and for at least 5 years; Thai ESG for 5 years from each purchase. If you break these conditions you may have to repay the tax benefit and pay tax on any gain. Thai ESGX can't be bought new in 2026: only LTF switched in 2025 carries over, up to 50,000 baht a year.

Question 5

What is the deadline?

Accepted Answer

Payments count for the tax year in which they are made, so for 2026 that is 31 December 2026. Funds usually stop taking orders before the last business day of the year.

Question 6

Is what I type stored anywhere?

Accepted Answer

No. Everything is calculated in your browser. The numbers you type are never sent or saved.

Question 7

Is this tax or investment advice?

Accepted Answer

No. It is an estimate from what you enter. It shows how much room you have under each limit, not whether you should buy, and it does not recommend any fund or product. Check with the Revenue Department before you file.

Work out your 2026 Thai income tax and the deduction room you have left before 31 Dec

Income

3 steps to your tax and the allowances you have left

Enter your income and family

Add what you've paid this year

See your tax and what's left

Common questions about Thai income tax for 2026