Tax Deductions for Expatriates in Thailand 2026

Who Can Benefit from Tax Deductions in Thailand?

To access the deductions provided by the Thai Revenue Code, you must be considered a tax resident in Thailand, meaning you have stayed in the country for at least 180 days during a calendar year. Your nationality is irrelevant: whether you are a French, Belgian, Canadian, Moroccan national, or from any other origin, the same rules apply as long as you are taxable in Thailand on your Thai-sourced income — or, starting in 2024, on certain repatriated foreign income.

💡 Good to Know

As of January 1, 2024, Thailand also taxes repatriated foreign income received in the year it was earned. Deductions apply to the entire taxable income, regardless of the source.

Main Personal Deductions Available

Personal and Family Allowances

• Personal allowance: 60,000 THB per taxpayer
• Spouse allowance: 60,000 THB (if the spouse has no income)
• Allowance per child: 30,000 THB per child (no limit for children born before 2018; 30,000 THB from the 2nd child for births from 2018 onwards)
• Allowance for dependent parents: 30,000 THB per parent (aged over 60, with income below 30,000 THB/year)
• Allowance for dependent disabled persons: 60,000 THB

Deductions Related to Employment and Income

• Standard professional expenses: 50% of salary income, capped at 100,000 THB per year
• Contributions to the Provident Fund: deductible up to 500,000 THB per year
• Contributions to the National Savings Fund: deductible within the same limits

Deductions Related to Insurance and Savings

• Life insurance premiums: up to 100,000 THB per year (contract of at least 10 years)
• Personal health insurance premiums: up to 25,000 THB per year
• Health insurance premiums for parents: up to 15,000 THB per year
• Retirement mutual fund investments: up to 30% of taxable income, capped at 500,000 THB (by combining RMF and other retirement savings products)
• Investments in Thai equity funds: up to 30% of taxable income, capped at 200,000 THB

Deductions for Donations and Interest

• Donations to recognized organizations: up to 10% of net income after other deductions
• Mortgage interest: up to 100,000 THB per year (for housing in Thailand)

⚠️ Attention

The caps and conditions may change each year. Always check the current amounts with the Thai Revenue Department or a local tax lawyer before filing your return.

How to Legally Optimize Your Taxes in Thailand?

The combination of personal and family allowances, life insurance deductions, RMF contributions, and professional expenses can often substantially reduce the taxable base. For example, Fatima (a Moroccan national living in Bangkok for 3 years) and Pierre-Luc (a Quebecer stationed in Chiang Mai) both managed to lower their effective tax rates by several points by properly structuring their deductions from the first year.

✅ Practical Tip

Keep all your supporting documents (insurance contracts, contribution receipts, civil status certificates for children and dependent parents) throughout the fiscal year. The annual tax return in Thailand is filed between January and March for income from the previous year.

For a comprehensive analysis of your tax situation in Thailand, check our reference guide: Taxation in Thailand for Expatriates (2026).