How Much Salary Is Taxable in Thailand? Calculate from Net Taxable Income

Salary tax is based on annual income after expenses and eligible deductions, not simply on one monthly salary figure. This guide outlines the calculation and the details to check for the relevant tax year.

What the source material covers

The video explains net taxable income and uses salary figures with assumed expenses and deductions. Those example figures are not a universal threshold for every taxpayer.

Do not estimate tax from monthly salary alone

A basic calculation starts with assessable income for the year, subtracts eligible expenses and deductions, and then applies tax rates to the resulting net income. The Revenue Department says the first 150,000 baht of net taxable income is exempt, with tax on amounts above that calculated using progressive rates. Check the rule exempting the first 150,000 baht of net income and the Revenue Department’s tax rate table.

Calculation steps for employees

1. Add salary, bonuses, and other income that must be included for the tax year, based on the actual income type and documents.
2. Deduct expenses allowed for each income type. The Revenue Department summarizes salary and wages as eligible for a 50% expense deduction, capped at 100,000 baht; see its expense rules by income type.
3. Deduct eligible items supported by documents for that year, such as personal or family deductions. Check the amounts and conditions for the tax year being filed.
4. Apply the rates to net taxable income, then subtract tax withheld or paid in advance to see whether more is due or a refund may be available.

The transcript’s example uses specific assumptions to estimate monthly salary, so its figure should not be treated as a universal cutoff. Bonuses, other income, family status, contributions, and deductions can change the result. The Revenue Department’s summary of deductions for tax year 2025 is in its 2025 tax-deduction document; check the rules for the year you are filing.

Withholding tax is not always the final annual tax

Amounts withheld by an employer during the year are taken into account in the annual calculation. Depending on the taxpayer’s circumstances, there may be more tax to pay or an overpayment to reclaim. See the Revenue Department’s year-end tax calculation steps and its instructions on withholding tax calculation.

Before filing, use actual income certificates, withholding certificates, and deduction records. If you have multiple income types or a special situation, ask the Revenue Department or an appropriately qualified accountant. This article is general information, not an individual tax calculation.

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