Personal income tax calculator — 60/40 vs correct filing (ภาษีเงินได้บุคคลธรรมดา)
Enter a few fields to estimate your tax and see how income type, actual expenses, deductions, and withholding tax change the result.
Results are estimates to help you plan — not tax advice (ไม่ใช่คำปรึกษาภาษี).
Income type
Estimated tax payable (ประมาณการภาษีที่ต้องชำระ)
Enter your income to start the estimate
Enter your total annual income and select an income type, and we will compare the 60% lump approach with correct filing.
What is personal income tax?
Personal income tax is a tax on an individual's income in Thailand. People with income file an annual return such as PND 90 (ภ.ง.ด.90) or PND 91 (ภ.ง.ด.91), calculated on net taxable income after expenses and deductions using progressive rates.
What are the Section 40 income types?
Section 40 of the Revenue Code (มาตรา 40) groups income into several types — for example salary 40(1), contractor or freelance 40(2), rental 40(5), liberal profession 40(6), and trade or business 40(8). Each type deducts expenses differently, so the calculated tax differs.
Why is the 60% lump not a single formula for everyone?
The 60% lump expense applies only to certain income types such as trade or business 40(8). Salary 40(1) and contractor income 40(2) deduct only 50%, combined up to 100,000 THB, while rental 40(5) uses actual expenses or the rate set by law. Selecting the correct income type matters for the estimate.
How do deductions and withholding tax affect the amount payable?
Deductions such as personal allowance, social security, life insurance, and funds are subtracted from income to give a lower net taxable income. Withholding tax taken during the year is treated as a credit; if more was withheld than the actual tax due, you receive a refund.
Why do documents and bookkeeping matter?
Keeping complete records of income, expenses, and supporting evidence helps you choose the right expense method and file accurately. MooMooNext helps organize accounting documents so an accountant can review and file more easily. Documents worth keeping include tax invoices, receipts, and withholding tax certificates (50 Tawi), which serve as evidence of income, expenses, and tax already withheld.
How are online sellers taxed for income tax?
Income from selling online on Shopee, Lazada, TikTok Shop, or LINE MyShop is generally treated as trade or business income under Section 40(8), which allows two expense methods: the lump-sum rate set by law, or actual expenses backed by complete documents. Sellers must total sales from every channel into annual income, then calculate tax on net taxable income after expenses and deductions. If income reaches the filing threshold, a return is required even when profit is still small. Keeping sales reports, marketplace fees, and product costs helps you choose the right expense method and file accurately.
Frequently asked questions
Can I use this result for actual tax filing?
No. This is a planning estimate only. Verify with a qualified accountant or tax advisor before filing.
Why does the 60% lump not apply to everyone?
The deduction rate depends on income type under Section 40. Salary (40(1)) and contractor income (40(2)) use 50% capped at ฿100,000 combined — not 60%.
How does withholding tax affect the result?
Withholding tax is treated as a credit and deducted from your calculated tax. If more was withheld than your tax liability, you receive a refund.
What is the difference between the 60% and 50% lump expense?
The 60% lump applies only to certain trade or business income under Section 40(8) and is a percentage of revenue with no cap. The 50% lump applies to salary 40(1) and contractor income 40(2) and is capped at 100,000 THB combined, so higher earners hit the cap. Choose the income type that matches your actual work.
What is the difference between PND 90 and PND 94?
PND 90 (ภ.ง.ด.90) is the annual personal income tax return for people with several income types including 40(5)–40(8), filed early the following year. PND 94 (ภ.ง.ด.94) is the half-year return for certain income types such as 40(5)–40(8), filed by September, and the tax paid under PND 94 is credited against the year-end PND 90. People with only salary 40(1) use PND 91.
How much income before you have to pay personal income tax?
Tax is calculated on net taxable income — income after expenses and deductions — using progressive rates. The first 0–150,000 THB of net taxable income is exempt at a 0% rate, and only the amount above that is taxed in brackets. Even when no tax is due, people who reach the income threshold must still file a return. Enter your real figures in the calculator above for an estimate.
How is net taxable income calculated?
Net taxable income is total annual income minus expenses minus deductions. Expenses are deducted either by the lump-sum rate for your income type or by actual documented expenses, while deductions include items such as the personal allowance, social security, life insurance, and funds. The net taxable income is then taxed at progressive rates, with the first 150,000 THB exempt.
What does "60/40" mean in tax calculation?
"60/40" is an informal shorthand many people use for the lump-sum expense deduction — the idea that you deduct 60% and pay tax on the remaining 40%. In reality the 60% lump rate applies only to certain income types, such as some trade or business income under 40(8); other income types use different rates. This page compares using the 60% shortcut against filing by your actual income type.
Get your documents in order from the start of the year
MooMooNext helps keep income, expenses, and accounting documents organized, making accurate tax filing easier.
Keep your accounting documents organized with MooMooNext