|
|
Baht |
|
Note |
|
1) Personal allowance |
30,000 |
|
|
|
2) Spouse allowance |
30,000 |
|
|
|
3) Parental allowance |
30,000 |
|
(each) |
|
4) Parental health insurance premium |
15,000 |
|
|
|
5) Child allowance |
15,000 |
|
(per child, maximum 3 children) |
|
6) Child education allowance |
2,000 |
|
(per child) |
|
7) Life insurance premium |
Max. 100,000 |
|
|
|
8) Life insurance pension premium |
200,000 |
|
(not exceed 15% of all income) |
|
9) Provident fund |
Max. 10,000 |
|
|
|
10) RMF |
Max. 500,000 |
|
(not exceed 15% of income) |
|
11) LTF |
Max. 500,000 |
|
(not exceed 15% of income) |
|
12) Social security fund |
Actual amount paid |
|
|
|
13) Housing Loan Interest |
Max. 100,000 |
|
|
|
14) Education support to schools & universities |
double actual amount of payment |
|
(not exceed 10% of net taxable income)
|
|
15) Donations |
Actual amount paid |
|
(not exceed 10% of net taxable income) |
|
16) Flood donations |
Actual amount paid |
|
(not exceed 10% of net taxable income, cash only) |
|
17) Flood support donations received by victims from government & charitable organisations |
Actual amount received |
|
(Victims must have registered their positions as flood victims with relevant government authorities to be eligible) |
Thailand
