Personal Income Tax in Thailand 泰國個人所得稅－IBC泰國法律金融會計事務所International Business Consultancy

Personal Income Tax in Thailand 泰國個人所得稅

For every resident or non-resident who works or runs a business in Thailand, he/she is subject to personal income tax for the income earned in Thailand. “Resident” means any person residing in Thailand for more than 180 days in any tax year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income sourced in Thailand.

不管是否為泰國居民，只要在泰國工作或做生意都需要繳納個人所得稅。居民指在任一稅收年度在泰國居留超過180天，如果其國外的收入於同稅收年度帶入泰國，也須繳納所得稅。非居民只需針對泰國收入繳稅。

Following is a personal income tax rate for your reference 以下為個人所得稅稅率

Income/Year (baht) 一年收入/泰銖	Personal Income Tax Rate (%) 個人所得稅稅率
150,000 or lower	Exempt 免稅
150,001-300,000	5%
300,001-500,000	10%
500,001 to 750,000	15%
750,001-1 million	20%
1,000,001 to 2 million	25%
2,000,001 to 5 million	30%
over 5 million	35%

There are some deductions and allowances for the calculation of income tax, such as 以下狀況可從個人所得稅扣除，例如

Type of deductions 減收類型	Amount (baht) 泰銖
Personal allowances 個人生活費	60,000
Spouse allowance配偶生活費	60,000
Children allowance小孩生活費	30,000/each
Parents allowance父母生活費	30,000/each
Life insurance生命保險	not exceeding 100,000