Personal Tax Deductions in Thailand 2026: Every Allowance That Cuts Your Bill

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You earn income that is taxable in Thailand, as an employee, freelancer or someone remitting foreign income, and you want to pay the legal minimum. This guide lists every deduction and allowance available for tax year 2026, shows which ones apply to freelancers and non-residents, and works through how much a typical professional actually saves.

Thailand personal tax deductions in 2026: the key figures

Is this guide for you?

Read on if you…

• are employed in Thailand or remit foreign income as a Thai tax resident and file P.N.D. 90 or 91;
• are a freelancer choosing between the flat expense deduction and actual costs;
• want to know which deductions still work if you are non-resident or only resident for part of the year.

Probably not your case if you…

• run your business through a Thai company – see business expenses in Thailand;
• have no Thai-taxable income in 2026, for example a non-resident with only foreign income.

How is Thai income tax calculated, and where do deductions fit?

Thailand works in three layers. Assessable income minus expense deductions (a standard percentage or actual costs) gives income after expenses. Minus allowances (personal, family, savings, insurance) gives net taxable income. Then the progressive rates apply: 0% to THB 150,000, 5% to 300,000, 10% to 500,000, 15% to 750,000, 20% to 1 million, 25% to 2 million, 30% to 5 million and 35% above.

Donations are a fourth, final layer: deducted after allowances but capped at 10% of the income that remains.

Everything in this guide is in Thai baht and applies to tax year 2026, filed by 31 March 2027 (about 8 April online). Our personal income taxes in Thailand guide covers the rates and filing in full.

Which expense deductions can you claim?

The expense deduction depends on the type of income under Section 40 of the Revenue Code.

Honestly? For most freelancers, the 60% flat deduction on 40(8) income is generous and needs no receipts. Choose actual costs only if your real expenses, documented, exceed 60%. Remote consultants billing foreign clients usually fall under 40(2) or 40(8), and the classification decides whether you get THB 100,000 or 60%. Get it right at registration.

Which personal and family allowances apply in 2026?

Allowances come after expenses. The main ones under Section 47:

• Personal allowance: THB 60,000 for every taxpayer.
• Spouse: THB 60,000 if your legally married spouse has no assessable income. Married couples may file jointly or separately.
• Children: THB 30,000 per child, biological or adopted (adopted capped at three). A second or later biological child born in or after 2018 gets THB 60,000. The child must be under 20, or under 25 and in full-time education, with income below THB 30,000.
• Prenatal and delivery costs: up to THB 60,000 per pregnancy.
• Parents: THB 30,000 per parent or parent-in-law aged 60 or over with income under THB 30,000. Only one child may claim each parent.
• Disabled or incapacitated dependant: THB 60,000 per person in your care.

Non-residents may claim the personal allowance; spouse, child and parent allowances are available only if those dependants are in Thailand.

Which savings, insurance and housing deductions cut the most tax?

This is where the real money is.

Retirement and investment funds (combined cap THB 500,000):

• Provident fund contributions: up to 15% of salary, max THB 500,000.
• Retirement Mutual Fund (RMF): up to 30% of assessable income, max THB 500,000. Hold until 55 and for at least five years.
• Pension life insurance: up to 15% of income, max THB 200,000.
• National Savings Fund: up to THB 30,000.

Thai ESG fund: up to 30% of assessable income, max THB 300,000, counted separately from the THB 500,000 cap, with a five-year holding period. The Super Savings Fund (SSF) ended for new purchases after 2024.

Insurance:

• Life insurance (10-year minimum term, Thai insurer): up to THB 100,000.
• Health insurance for yourself: up to THB 25,000, within the THB 100,000 life insurance cap.
• Parents' health insurance: up to THB 15,000.
• Spouse's life insurance (spouse without income): up to THB 10,000.

Housing and social security:

• Mortgage interest on a loan to buy or build your home in Thailand: up to THB 100,000.
• Social Security Fund contributions: actual amount, THB 9,000 at the 2025 ceiling.

Donations: gifts to approved education, sports, hospital and social enterprise causes via the e-Donation system are deductible at twice the amount, capped at 10% of net income. Other approved charities and temples: the actual amount, capped at 10%. Political party donations: up to THB 10,000.

Temporary stimulus deductions: Thailand often adds one-year shopping deductions (the Easy E-Receipt scheme allowed up to THB 50,000 for purchases with e-tax invoices in early 2025) and domestic travel deductions.

Common mistakes (and what they cost)

• Forgetting that the THB 100,000 expense cap covers 40(1) and 40(2) together. Claiming both separately is corrected on assessment, with a 1.5% monthly surcharge on the shortfall.
• Buying RMF or Thai ESG units in January. Only purchases made by 31 December count for 2026; a late purchase shifts a THB 500,000 deduction into the next year.
• Claiming a parent allowance twice. Siblings cannot both claim the same parent; the second claim is disallowed and penalised.
• Breaking the holding period. Redeeming RMF before 55 or Thai ESG before five years means repaying the tax saved, with a surcharge.
• Not asking foreign employers for a Thai payroll setup. Without withholding and provident fund, you lose up to THB 500,000 of deductions and pay in one lump at filing.

Frequently asked questions

What is the maximum I can deduct for retirement savings in Thailand?

THB 500,000 across provident fund, RMF, pension life insurance, government pension fund and National Savings Fund contributions combined, with each fund also subject to its own percentage limit. Thai ESG fund purchases, up to THB 300,000, sit outside that cap, so an aggressive saver can deduct THB 800,000 in 2026.

Can freelancers deduct actual expenses instead of the flat rate?

Yes, for income under Sections 40(3) and 40(5) to 40(8). You must keep invoices and receipts and may be asked to produce them. Employment and service-fee income under 40(1) and 40(2) is limited to the flat 50%, capped at THB 100,000, with no actual-cost option.

Do deductions apply to foreign income I remit to Thailand?

Yes. Remitted foreign income is added to your assessable income and the same allowances reduce it. The expense deduction depends on the character of the income: foreign salary gets the 50% deduction capped at THB 100,000, foreign rental income gets 30% for residential property, and so on.

Which deductions do non-residents get?

Non-residents can claim the expense deduction for their income type and the THB 60,000 personal allowance. Family allowances generally require the spouse, child or parent to be in Thailand. Savings and insurance deductions depend on contributing to Thai funds or Thai insurers, which most non-residents do not.

Can married couples combine their allowances?

A couple can file jointly or separately. Filing separately, each spouse claims their own personal allowance and splits child allowances, or one spouse claims all children. Filing jointly, the spouse without income gives rise to the THB 60,000 spouse allowance. Compare both options; separate filing often wins when both earn.

Do I need receipts for the standard deductions?

No. The standard expense deductions and the personal, spouse, child and parent allowances are claimed on the return without documents, though you must be able to prove family relationships. Insurance, fund purchases, mortgage interest and donations require certificates from the provider, which the Revenue Department increasingly receives electronically.

Related guides

• Personal income taxes in Thailand
• Business expenses in Thailand
• Tax breaks for expatriates and digital nomads in Thailand
• Thai tax residency rules
• Capital gains taxation in Thailand
• Your complete tax guide to Thailand
• Personal tax deductions and benefits in Singapore
• All country tax guides

Sources

• Revenue Department of Thailand – Personal income tax
• Revenue Department of Thailand – English portal
• Social Security Office of Thailand
• Securities and Exchange Commission, Thailand – Mutual funds
• OECD – Tax policy and statistics, Thailand

This guide is general information, not personalised tax advice. See how we research and review.