Thailand Pit

---
name: thailand-pit
description: "Use this skill whenever asked to prepare, review, or classify transactions for Thailand Personal Income Tax (ภาษีเงินได้บุคคลธรรมดา), PND.90/91 filing, or advise on Thai PIT deductions and credits. Trigger on phrases like \"ภาษีเงินได้บุคคลธรรมดา\", \"Thai income tax\", \"PND.90\", \"PND.91\", \"ภ.ง.ด.90\", \"ภ.ง.ด.91\", or any Thailand personal tax request. ALWAYS read this skill before touching any Thailand PIT work."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/thailand-pit"
  jurisdiction: "TH"
  tax_year: "2024"
  last_updated: "2026-07-13"
---

# Thailand Pit

## Thailand Personal Income Tax (ภาษีเงินได้บุคคลธรรมดา) Skill v1.0

## Section 1 — Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Country | Thailand (ราชอาณาจักรไทย) |
| Tax | ภาษีเงินได้บุคคลธรรมดา (Personal Income Tax — PIT) |
| Currency | THB (Thai Baht / บาท) |
| Tax year | Calendar year (1 Jan – 31 Dec); Thai year = Gregorian + 543 |
| Current tax year | พ.ศ. 2567 (2024 CE) |
| Tax authority | กรมสรรพากร Revenue Department (RD) |
| Return forms | ภ.ง.ด.91 (salary only) / ภ.ง.ด.90 (all income types) |
| Filing portal | https://efiling.rd.go.th |
| Filing deadline | 31 March of following year (paper); 8 April (e-filing) |
| Withholding | ภาษีหัก ณ ที่จ่าย — cumulative method per §50(1) |
| Source credit | `ratanon97/ThaiTaxCalculator` (TH-2567.json) + `anurat/laravel-thai-tax` (MIT) |
| Contributor | Open Accountants Community |
| Skill version | 1.0 |

## Section 2 — Progressive tax brackets (อัตราภาษีก้าวหน้า)

Tax is computed on **Net Taxable Income** (เงินได้สุทธิ) after all deductions.

**Progressive tax brackets**

| Net Taxable Income (THB) | Rate | Max tax in bracket |
| --- | --- | --- |
| 0 – 150,000 | 0% (exempt) | 0 |
| 150,001 – 300,000 | 5% | 7,500 |
| 300,001 – 500,000 | 10% | 20,000 |
| 500,001 – 750,000 | 15% | 37,500 |
| 750,001 – 1,000,000 | 20% | 50,000 |
| 1,000,001 – 2,000,000 | 25% | 250,000 |
| 2,000,001 – 5,000,000 | 30% | 900,000 |
| Over 5,000,000 | 35% | — |

- **Net Taxable Income formula** — Net Taxable Income = Total Income − Expenses − Deductions − Allowances

## Section 3 — Employment expense deduction (ค่าใช้จ่าย)

**Employment expense deduction**

| Income type | Deduction |
| --- | --- |
| Employment income (§40(1)–(2)) | 50% of income, max **100,000 THB** |

## Section 4 — Personal allowances (ค่าลดหย่อนส่วนตัว)

**Personal allowances**

| Allowance | Amount (THB) | Conditions |
| --- | --- | --- |
| Self (ส่วนตัว) | 60,000 | Everyone |
| Spouse (คู่สมรส) | 60,000 | Spouse has no income |
| Child (บุตร) | 30,000 per child | — |
| Child born 2018+ (2nd onward) | 60,000 per child | บุตรคนที่ 2 เป็นต้นไปที่เกิดตั้งแต่ปี 2561 |
| Parent care (บิดามารดา) | 30,000 per parent | Age 60+, income < 30,000/yr; max 4 parents |
| Disabled person care | 60,000 per person | — |

## Section 5 — Retirement savings group (กลุ่มเพื่อการเกษียณ)

- **Combined cap for retirement savings group** — Combined cap: 500,000 THB for all items in this group.

**Retirement savings group**

| Deduction | Individual limit | Notes |
| --- | --- | --- |
| Provident Fund (PVD / กองทุนสำรองเลี้ยงชีพ) | 15% of salary | — |
| Gov. Pension Fund (กบข.) | 15% of salary | Government employees |
| RMF (กองทุนรวมเพื่อการเลี้ยงชีพ) | 30% of income | — |
| SSF (กองทุนรวมเพื่อการออม) | 30% of income, max 200,000 | — |
| Pension life insurance (ประกันบำนาญ) | 15% of income, max 200,000 | — |
| National Savings Fund (กอช.) | max 30,000 | — |

## Section 6 — Insurance & social security

**Insurance & social security**

| Deduction | Limit (THB) | Notes |
| --- | --- | --- |
| Life insurance (ประกันชีวิต) | 100,000 | Policy must be 10+ years |
| Spouse life insurance | 10,000 | Spouse has no income |
| Health insurance (ประกันสุขภาพ) | 25,000 | Combined with life insurance ≤ 100,000 |
| Parent health insurance | 15,000 | Parent income < 30,000/yr |
| Social security (ประกันสังคม) | 9,000 | 750/month max |

## Section 7 — Other deductions

**Other deductions**

| Deduction | Limit (THB) | Notes |
| --- | --- | --- |
| Home loan interest (ดอกเบี้ยบ้าน) | 100,000 | Purchase/build residence |
| Easy E-Receipt (ช้อปดีมีคืน) | 50,000 | Requires e-Tax Invoice; temporary stimulus |

## Section 8 — Donations (เงินบริจาค)

Deducted after all other deductions.

**Donations**

| Type | Multiplier | Cap |
| --- | --- | --- |
| Education / Sport / Social (การศึกษา/กีฬา) | 2× | 10% of net income after deductions |
| General donation (ทั่วไป) | 1× | 10% of net income after deductions |
| Political party (พรรคการเมือง) | 1× | 10,000 |

## Section 9 — Computation method

- **Computation method steps** — Step 1: Total assessable income Step 2: − Employment expense deduction (50%, max 100,000) Step 3: − Personal allowances (Section 4) Step 4: − Retirement savings (Section 5, combined max 500,000) Step 5: − Insurance & social security (Section 6) Step 6: − Other deductions (Section 7) Step 7: = Income before donations Step 8: − Donations (Section 8, capped at 10% of Step 7) Step 9: = Net Taxable Income (เงินได้สุทธิ) Step 10: Apply progressive brackets (Section 2) Step 11: − Withholding tax already paid (ภาษีหัก ณ ที่จ่าย) Step 12: = Tax payable / refund

## Section 10 — Worked example

**Scenario:** Salaried employee, annual income 1,200,000 THB, single, no children, pays into PVD 10% of salary, has social security, life insurance 50,000.

**Worked example — net taxable income computation**

| Step | Description | Amount (THB) |
| --- | --- | --- |
| Total income | Salary | 1,200,000 |
| − Expense deduction | 50% capped at 100,000 | (100,000) |
| − Personal allowance | Self | (60,000) |
| − PVD | 10% × 1,200,000 = 120,000 | (120,000) |
| − Social security | 750 × 12 | (9,000) |
| − Life insurance | Actual premium | (50,000) |
| **Net taxable income** |  | **861,000** |

Tax computation on 861,000:

**Worked example — tax by bracket**

| Bracket | Taxable in bracket | Rate | Tax |
| --- | --- | --- | --- |
| 0 – 150,000 | 150,000 | 0% | 0 |
| 150,001 – 300,000 | 150,000 | 5% | 7,500 |
| 300,001 – 500,000 | 200,000 | 10% | 20,000 |
| 500,001 – 750,000 | 250,000 | 15% | 37,500 |
| 750,001 – 861,000 | 111,000 | 20% | 22,200 |
| **Total tax** |  |  | **87,200** |

If withholding tax paid during the year was 95,000 → refund of **7,800 THB**.

## Section 11 — Filing guidance

### Who must file?

- **Filing threshold — single** — Any individual with assessable income exceeding 120,000 THB/year (single) must file.
- **Filing threshold — married** — Any individual with assessable income exceeding 220,000 THB/year (married) must file.
- **Filing required even if no tax owed** — Even if no tax is owed (income within exempt bracket), filing is still required if above thresholds.

### Which form?

**Which form?**

| Form | Who |
| --- | --- |
| ภ.ง.ด.91 (PND.91) | Salary/wage income only (§40(1)) |
| ภ.ง.ด.90 (PND.90) | All income types (§40(1)–(8)) |

### Key dates

**Key dates**

| Event | Deadline |
| --- | --- |
| Tax year end | 31 December |
| Paper filing deadline | 31 March |
| E-filing deadline | 8 April |
| Mid-year filing (PND.94) for business income | 30 September |

### Documents needed

- เอกสาร 50 ทวิ (Withholding tax certificate) from employer
- Proof of deductions (insurance certificates, PVD statements, donation receipts)
- Bank statements for additional income sources

## Section 12 — Conservative defaults

When in doubt:

**Conservative defaults**

| Situation | Conservative position |
| --- | --- |
| Deduction eligibility unclear | Do NOT claim it; flag for reviewer |
| Income type ambiguous | Classify as assessable; flag for reviewer |
| Foreign income sourced | Include if remitted to Thailand in same year; flag |
| Donation receipt missing | Do not deduct; flag |

## Section 13 — Classification rules for bank statement

**Classification rules for bank statement**

| Pattern / Keyword | Classification | Form line |
| --- | --- | --- |
| เงินเดือน / Salary / Payroll | Employment income §40(1) | PND.91 line 1 |
| โบนัส / Bonus | Employment income §40(1) | PND.91 line 1 |
| ค่าเช่า / Rent received | Rental income §40(5) | PND.90 |
| เงินปันผล / Dividend | Investment income §40(4) | PND.90 (can elect final WHT) |
| ดอกเบี้ย / Interest income | Investment income §40(4) | PND.90 (can elect final WHT) |
| ค่านายหน้า / Commission | Service income §40(2) | PND.90 |
| ขายของออนไลน์ / E-commerce | Business income §40(8) | PND.90 |
| ฟรีแลนซ์ / Freelance | Professional income §40(6) | PND.90 |

## Section 14 — Sources

**Sources**

| Source | URL |
| --- | --- |
| Revenue Department (กรมสรรพากร) | https://www.rd.go.th |
| Tax brackets reference | Revenue Code §48, §50 |
| `ratanon97/ThaiTaxCalculator` | https://github.com/ratanon97/ThaiTaxCalculator |
| `anurat/laravel-thai-tax` (MIT) | https://github.com/anurat/laravel-thai-tax |

## *OpenAccountants — open-source accounting skills for AI*

*OpenAccountants — open-source accounting skills for AI*
*This is not tax advice. All outputs must be reviewed by a qualified professional before filing.*

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `thailand-pit` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/thailand-pit. If neither is available, confirm every figure against the official source pages cited above before relying on it.