Learn more about income tax submission in Thailand with this article.
Is there a difference in calculating income tax for local and foreign employees?
No, both local and foreign employees are subject to the same income tax laws and regulations
Who is responsible of submitting employee’s income tax to the tax authority?
By default, the employer is responsible for deducting the appropriate amount of income tax from the employee’s salary and submitting their monthly tax filing to the Revenue Department. On the other hand, employees are required to file their personal income tax return by themselves every April 7th.
Employee Income Tax in Thailand
The Thailand tax system applies a progressive tax structure, with rates as follows:
| Taxable Income | Tax Rate |
|---|---|
| THB 150,000 | 0% |
| THB 150,001 – THB 300,000 | 5% |
| THB 300,001 – THB 500,000 | 10% |
| THB 500,001 – THB 750,000 | 15% |
| THB 750,001 – THB 1,000,000 | 20% |
| THB 1,000,001 – THB 2,000,000 | 25% |
| THB 2,000,001 – THB 5,000,000 | 30% |
| more than THB 5,000,000 | 35% |