Thailand’s 2026 standout is the Social Security ceiling jump — ฿15,000 → ฿17,500/month, the first change in about 30 years — so SSO now takes up to ฿875 a month. Income tax itself is gentle: a 50% employment-expense deduction (capped at ฿100,000) plus a ฿60,000 personal allowance means salaries around ฿310,000 a year pay zero tax.
Estimates only — not tax advice. Results are computed from official 2026 tax rules; always verify important decisions with the relevant tax authority.
Step 1 — Enter your monthly gross salary in ฿.
Step 2 — The calculator applies SSO at 5% (฿1,650 floor base, ฿17,500 ceiling).
Step 3 — Taxable income is computed as annual salary − 50% expense deduction (max ฿100,000) − ฿60,000 personal allowance − SSO.
Step 4 — Read your monthly net. The new Employee Welfare Fund (0.25% from October 2026) is noted in the guide but not modelled.
Social Security Fund (SSO), Section 33 — the big 2026 change:
| SSO (employee) | 2026 | Before |
|---|---|---|
| Rate | 5% | 5% |
| Ceiling | ฿17,500/mo → max ฿875 | ฿15,000/mo → max ฿750 |
| Floor base | ฿1,650/mo | ฿1,650/mo |
The employer matches 5% (plus the state adds 2.75%). The ceiling was frozen at ฿15,000 since 1995 — the 2026 regulation (B.E. 2568) also legislates ฿20,000 for 2029–2031 and ฿23,000 from 2032.
Income tax (8 brackets, unchanged since 2017) applies to net taxable income = gross − 50% employment-expense deduction (max ฿100,000) − ฿60,000 personal allowance − SSO − other deductions:
| Net taxable income | Rate |
|---|---|
| ฿0 – 150,000 | 0% |
| ฿150,001 – 300,000 | 5% |
| ฿300,001 – 500,000 | 10% |
| ฿500,001 – 750,000 | 15% |
| ฿750,001 – 1,000,000 | 20% |
| ฿1,000,001 – 2,000,000 | 25% |
| ฿2,000,001 – 5,000,000 | 30% |
| Over ฿5,000,000 | 35% |
Example 1 — ฿50,000/month: SSO = 5% × 17,500 = ฿875. Taxable = 600,000 − 100,000 − 60,000 − 10,500 = ฿429,500 → tax = 7,500 + 10% × 129,500 = ฿20,450/year (฿1,704.17/month). Net = ฿47,420.83/month.
Example 2 — ฿25,000/month: SSO ฿875; taxable = 300,000 − 100,000 − 60,000 − 10,500 = ฿129,500 → zero tax. Net = ฿24,125/month.
1. Using the old ฿15,000 SSO ceiling. Since January 2026 it’s ฿17,500 — old calculators understate SSO by ฿125/month at the top.
2. Skipping the 50% expense deduction. It’s automatic for salaried employees and wipes out the first ฿100,000 of taxable income — some foreign guides omit it entirely.
3. Forgetting EWF from October. If your employer has 10+ staff and no full-coverage provident fund, expect a new 0.25% line from Q4 2026.
| Applicable period | Calendar year 2026 (B.E. 2569) |
| Based on | Revenue Department brackets/allowances; SSO Ministerial Regulation B.E. 2568 (ceiling 17,500); Baker McKenzie (EWF) |
| Last verified | 24 October 2026 |
| Assumes | Section-33 formal employee; standard expense + personal deductions only |
| Doesn’t cover | Employee Welfare Fund (from Oct 2026); provident fund; LTR-visa 17% flat rate |
Sources: Figures compiled from: Revenue Dept, SSO, Ministry of Labour.
Spotted an error? Report it — corrections backed by an official source get fixed first.
The ceiling rose from ฿15,000 to ฿17,500/month — the first change in about 30 years. Maximum employee SSO is now ฿875/month.
A new mandatory 0.25% employee + 0.25% employer contribution from 1 October 2026, for employers with 10+ staff (unless a provident fund covers everyone).
About ฿310,000 a year with just the standard deductions — the 50% expense deduction (max ฿100,000) plus the ฿60,000 personal allowance shelter the first ฿150,000 of taxable income, which is taxed at 0%.
Yes — foreign employees under Section 33 are covered on the same terms as Thai nationals.
📖 How salary deductions work in Thailand — full guide
← All countries · 🇻🇳 Vietnam · 🇲🇾 Malaysia · 🇮🇩 Indonesia · 🇰🆭 Cambodia