Calculate your Thai tax liability including progressive tax rates, remittance tax implications, and LTR visa benefits. Updated for 2024 tax law changes.
Based on your inputs as a tax resident
Effective January 1, 2024, Thailand taxes foreign-sourced income remitted to Thailand regardless of when it was earned. Previously, only income earned and remitted in the same year was taxable.
Understanding the tax implications of bringing foreign income into Thailand
Tax treaty application is complex and depends on specific circumstances. The foreign tax credit is limited to the Thai tax on that income. This analysis is for educational purposes only. Consult a tax professional for your specific situation.
Highly Skilled Professionals under LTR visa enjoy a flat 17% income tax rate instead of the progressive rates up to 35%.
Wealthy Global Citizens and Wealthy Pensioners categories may be exempt from tax on foreign-sourced income, even when remitted to Thailand.
Digital work permit, no 4:1 Thai employee ratio requirement, streamlined processing.
Comparing your tax under LTR visa vs standard tax treatment
Progressive tax rates apply to tax residents. These rates apply to net taxable income after deductions.
| Taxable Income (THB) | Tax Rate | Tax on Bracket |
|---|---|---|
| 0 - 150,000 | 0% | 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% | Unlimited |
Thailand taxes both residents and non-residents on Thailand-sourced income from employment or business carried on in Thailand. The withholding and final tax outcome for non-residents can vary by income type (salary, services, dividends, interest, royalties), payer status, and treaty position. This calculator is primarily designed as an annual filing estimate for Thai tax residents; if you are a non-resident, treat the “tax resident vs non-resident” comparison as out of scope and use the withholding rates applicable to your specific income stream.
This calculator provides estimates for educational purposes only. Thai tax law is complex and subject to change. The 2024 remittance rules are new and interpretation may evolve. Tax treaty benefits depend on specific circumstances and proper documentation. Always consult a qualified Thai tax advisor or accountant for advice on your specific situation. This tool does not constitute tax advice.