Personal Income Tax (PIT) Deduction Allowances

Types of Allowances

Amount

Single taxpayer

60,000 baht 

Spouse allowance (with Married certificate and spouse has no income)

60,000 baht

Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) (without limit)

30,000 THB for biological children.

60,000 THB for biological children born in or after 2018 (from second child onwards).

30,000 THB for adopted children, and if claiming for any adopted child, the care of children allowance is limited to three dependent children in total

Parents allowance for care of dependent parents of taxpayer or spouse in Thailand, over 60 years of age and having income not more than 30,000 THB per year. Only one taxpayer can claim it.

30,000 baht for each of taxpayer’s and spouse’s parents 

Disabled / Incompetent dependent

60,000 per person

Health insurance premium for taxpayer’s parents and/or spouse’s parents

Actual amount paid not exceed 15,000 baht

Life insurance premium paid by taxpayer or spouse

Amount actually paid but not exceeding 100,000 baht each

Health insurance 

Up to 25,000 THB (own health) is allowed as a deduction

Annuity Insurance   

Actual but not exceed 15% amount paid and not to exceed 200,000 baht 

Provident fund contributions paid by taxpayer or spouse

Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht

Social Security Fund contribution

Amount contributed in a year (with a maximum of 9,000 baht)

Home mortgage interest

Amount actually paid but not exceeding 100,000 baht

Super Saving Fund – SSF

Actual amount but not exceed 30% of income and not exceed 200,000 baht. (Retirement Mutual Fund + Provident Fund + Annuity Insurance must not exceed 500,000 baht)

Charitable contributions / Donations

Amount actually donated but not exceeding 10% of the income after standard deductions and the above allowances. For the donation to the hospital and educational, the deduction will be double.

Domestic purchase of goods or services expense (Shop Dee Mee Kuen)

Up to 30,000 THB under the conditions that it was purchased from a VAT-registered vendor (in Thailand). Applies to purchases made between Jan 1 – Feb 15, 2022. Tax invoice required.