The Revenue Department’s Chapter 3 index organises the PIT provisions around income categories, residence, exemptions, deductions, allowances and tax computation. This page focuses on the provisions most relevant to individuals.
Revenue Department English site. Official page last updated 7 January 2021; accessed and rechecked 29 September 2026.
Thai PIT is not based on a single generic “income” bucket. Section 40 separates employment, fees/services, rights/annuities, investment income, rent, liberal professions, contracts and business/other activities. This classification can affect expense deductions and filing mechanics.
The Revenue Department’s current PIT guidance treats 180 days or more in a calendar year as the main residence threshold. Thai-source income can remain relevant even if a person is not resident.
Eligibility depends on the type of income and the statutory conditions. Insurance, children, spouse, retirement products and other allowances may require specific documents or additional rules.
The progressive PIT calculation is applied to net taxable income, with additional computation rules for certain non-employment income. Our public calculator deliberately remains an estimate until income classification and documents are reviewed.
The source explains the rule. The tax position still depends on your facts and supporting evidence.
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