Complete Guide to Thailand Personal Income Tax for Freelancers and SMEs 2026

Disclaimer: This article is for general informational purposes only. Please consult a licensed Thai tax professional or the Thai Revenue Department (RD) for guidance specific to your situation.

Thailand's Growing Freelance Economy

Thailand's freelance workforce is expanding rapidly. Whether you design websites, consult for Thai or international businesses, drive for ride-hailing apps, or run an online shop, you have personal income tax (PIT) obligations under Thai law. You are a Thai tax resident if you spend 183 days or more in Thailand per year, and are taxed on Thai-source income plus foreign income remitted to Thailand in the same year earned.

Types of Freelance Income

• Section 40(2): Professional services (doctors, lawyers, engineers, architects) — 50% expense deduction capped at THB 100,000
• Section 40(6): General freelance/consulting income (IT, design, content, marketing) — 60% expense deduction capped at THB 600,000
• Section 40(8): Business income — actual expense deduction allowed

2026 PIT Rates

• 0 – THB 150,000: Exempt (0%)
• THB 150,001–300,000: 5%
• THB 300,001–500,000: 10%
• THB 500,001–750,000: 15%
• THB 750,001–1,000,000: 20%
• THB 1,000,001–2,000,000: 25%
• THB 2,000,001–5,000,000: 30%
• Over THB 5,000,000: 35%

Filing Forms and Deadlines

• PND 94 (half-year for service/business income): Due September 30, 2026 (for Jan–Jun 2026 income)
• PND 90 (annual return for 2025 income): Paper March 31, 2026; e-file April 8, 2026

Key Allowances

• Basic personal allowance: THB 60,000
• Spouse allowance: THB 60,000
• Child allowance: THB 30,000 per child
• Life insurance premiums: up to THB 100,000
• Health insurance premiums: up to THB 25,000
• RMF/TESG fund: up to 30% of income

VAT Registration

Annual revenue exceeding THB 1.8 million requires VAT registration (7%). Monthly or quarterly returns via the PP 30 form.

Social Security (Section 40)

Freelancers can join voluntarily (THB 70–300/month), fully tax-deductible.

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Official Resources

• Thai Revenue Department (RD)
• Thailand e-Filing Portal

Summary Checklist

• Tax resident if 183+ days/year in Thailand
• Use PND 90 (due April 8 e-file) for freelance income
• PND 94 due September 30 for first-half service/business income
• Rates 0%–35% progressive on net income
• 60% standard deduction for Section 40(6) income (cap THB 600,000)
• VAT required if revenue exceeds THB 1.8M
• Keep records 5 years for potential RD audit