Who files, and when
If salary is your only income, you file PND91 when it is over 120,000 baht for the year if you are single, or over 220,000 baht for a married couple counted together. Filing runs from 1 January to 31 March 2569.
PND91 instructions 2568, p. 1 · PND91 instructions 2568, p. 3
The order of the calculation
- Add up the year’s salary, bonus and other pay from employment.
- Take off exempt income, such as provident fund contributions above the first 10,000.
- Take off expenses: 50% of what is left, at most 100,000.
- Take off allowances: the personal 60,000, family, insurance, savings and the rest that apply to you.
- Take off donations, each kind limited to 10% of what remains.
- Apply the progressive rates to the net income.
- Subtract tax already withheld: the result is what you still pay, or your refund.
The rates
| Net income (baht) | Rate |
|---|---|
| 0 – 150,000 | exempt |
| 150,000 – 300,000 | 5% |
| 300,000 – 500,000 | 10% |
| 500,000 – 750,000 | 15% |
| 750,000 – 1,000,000 | 20% |
| 1,000,000 – 2,000,000 | 25% |
| 2,000,000 – 5,000,000 | 30% |
| 5,000,000 – and above | 35% |
Each rate applies only to the slice of net income inside its band.
A worked example
Salary of 30,000 a month for 12 months, nothing else: income 360,000, minus expenses 100,000, minus the personal allowance 60,000, leaves net income of 200,000. The first 150,000 is exempt and the next 50,000 is taxed at 5%: 2,500 baht for the year.
If the payslip also shows 750 a month of social security, the year’s 9,000 comes off as an allowance too. Net income becomes 191,000 and the tax 2,050 baht.
Tax your employer withheld during the year is subtracted from the tax at the end (form line 15). It is a credit, not a deduction from income.
My view
My own view on this topic has not been written yet. Until it is, this note contains only the facts above and their sources.
Official sources
Try it with your own numbers. The calculator follows the same order and shows every step.
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