1. 1。 Taxable Person 應稅人
Taxpayers are classified into “resident” and “non-resident”.納稅人劃分為“居民”和“非居民”。 “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. “居民”是指任何人在泰國居住連續或累計超過180稅項（日歷）年日聚集。 A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand.泰國居民的可支付收入來源，在泰國以及對從該是進入泰國帶來外國來源收入的壹部分稅。 A non-resident is, however, subject to tax only on income from sources in Thailand.阿非居民然而，需繳納稅項只來自泰國的收入來源。
2. 2。 TAX BASE 稅基
2.1 Assessable Income 2.1評稅入息
Income chargeable to the PIT is called “assessable income”.收入記入坑被稱為“應課稅收入”。 The term covers income both in cash and in kind.這壹措詞包括現金和實物收入。 Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, is also treated as assessable income of the employee for the purpose of PIT.因此，任何好處，如提供免租的房子，或由雇主支付雇員的代表稅款由雇主或其他人，也視為為目的坑雇員應課稅收入。
Assessable income is divided into 8 categories as follows :應征稅的收入分成8類細分如下：
(1) income from personal services rendered to employers; （1）由雇主提供的個人服務收入;
(2) income by virtue of jobs, positions or services rendered; （2）憑借工作，職務或提供服務的收入;
(3) income from goodwill, copyright, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court; （3）商譽收入，版權，專利權，其他權利，年金或在每年的性質的所得款項將來自壹個或任何其他法律行為或法院的判決;
(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings; （4）在股息性質，存款利息與泰國銀行的收入，利潤或其他利益的股票從法人公司，法人合夥，或互惠基金，收到的款項作為資本的減少，獎金的結果，增加資本控股，由合並收益，收購或法人公司或合夥企業解散，並獲得來自或合作夥伴持有的股份轉讓;
(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts; （五）出租的財產和違反合同的，分期付款銷售或租購合約收入;
(6) income from liberal professions; （6）由自由職業者的收入;
(7) income from construction and other contracts of work; （七）建設和其他工作的合同收入;
(8) income from business, commerce, agriculture, industry, transport or any other activity not specified earlier. （8）營業收入，商業，農業，工業，運輸或其他活動沒有任何前面指定。
2.2 Deductions and Allowances 2.2扣除及免稅額
Certain deductions and allowances are allowed in the calculation of the taxable income. 某些扣除及免稅額允許在計算應納稅所得。 Taxpayer shall make deductions from assessable income before the allowances are granted. 納稅人應課稅收入中扣除從之前的津貼是理所當然的。 Therefore, taxable income is calculated by: 因此，應納稅所得額的計算方法是：
TAXABLE INCOME = Assessable Income - deductions - allowances 應納稅所得額 =課稅收入-扣除額-免稅額
Deductions allowed for the calculation of PIT 允許扣除的計算的基坑
Type of Income 收入型 Deduction 扣除
a. 答： Income from employment 從就業收入
b. 灣 Income received from copyright 收到的收入來自版權
c. 角 Income from letting out of property on hire 出租收入的財產出租
1) Building and wharves 1）建築物和碼頭
2) Agricultural land 2）農業土地
3) All other types of land 3）所有其他類型的土地
4) Vehicles 4）車輛
5) Any other type of property 5）任何其他類型的財產
d. 四 Income from liberal professions 自由職業的收入
e. 大腸桿菌 Income derived from contract of work whereby the contractor provides essential materials besides tools 所得的收入，工作合同，讓承包者提供必要的材料，除了工具
f. 樓 Income derived from business, commerce, agriculture, industry, transport, or any other activities not specified in a. 從業務所得的收入，商業，農業，工業，運輸，或不指定的任何其他活動答 to e. 到E
40% but not exceeding 60,000 baht 40％但不超過60000銖
40% but not exceeding 60,000 baht 40％但不超過60000銖
30% 30％
20% 20％
15% 15％
30% 30％
10% 10％
30% except for the medical profession where 60% is allowed 除30％為醫療行業的60％是允許
actual expense or 70% 實際費用或70％
actual expense or 65% - 85% depending on the types of income 實際開支或65％ - 85％取決於收入的種類
Allowances (Exemptions) allowed for the calculation of PIT 津貼（豁免）允許為基坑計算
Types of Allowances 津貼的種類 Amount 額
Personal allowance 個人免稅額
- Single taxpayer -單納稅人
- Undivided estate -隔膜地產
- Non-juristic partnership or body of persons -非合夥或法人團體的人
Spouse allowance 配偶津貼
Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) 兒童津貼 （25歲以下的兒童和教育機構就讀，或未成年人，或者調整不勝任或準無能的人）
30,000 baht for the taxpayer 30000銖的納稅人
30,000 baht for the taxpayer's spouse 30,000泰銖對納稅人的配偶
30,000 baht for each partner but not exceeding 60,000 baht in total 30,000銖為每個合作夥伴，但不超過60,000銖總***
30,000 baht 3.0萬銖
15,000 baht each 每15000銖
(limited to three children) （限3個孩子）
Education (additional allowance for child studying in educational institution in Thailand) 教育 （在泰國的其他機構的教育津貼就讀於兒童）
Parents allowance 父母津貼
Life insurance premium paid by taxpayer or spouse 壽險保費由納稅人或配偶支付
Approved provident fund contributions paid by taxpayer or spouse 核準公積金配偶或捐款支付納稅人
Long term equity fund 長期股權投資基金 2,000 baht each child 每個孩子2,000銖
30,000 baht for each of taxpayer's and spouse's parents if such parent is above 60 years old and earns less than 30,000 baht 30,000銖家長每個納稅人和配偶的父母，如果是這樣60歲以上和收入低於3.0萬銖
Amount actually paid but not exceeding 100,000 baht each 實際支付的金額不超過10萬銖，但每
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 實際支付的金額在率不超過15％的工資，但不得超過50萬銖
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 實際支付的金額在率不超過15％的工資，但不得超過50萬銖
Home mortgage interest 房屋貸款利率
Social insurance contributions paid by taxpayer or spouse 社會保險的配偶或捐款支付的納稅人
Charitable contributions 慈善捐款 Amount actually paid but not exceeding 100,000 baht 實際支付的金額，但不超過10萬銖
Amount actually paid each 實際支付的金額每
Amount actually donated 實際捐贈金額
but not exceeding 10% of the income after standard deductions and the above allowances 但扣除額不得超過上述津貼和10％的收入後的標準
2.3 Tax Credit for dividends 2.3信用股息稅
Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit of 3/7 of the amount of dividends received.納稅人在泰國和住所誰收到來自公司或法人在泰國註冊的夥伴關系，是有權獲得3 / 7的股息紅利稅收抵免收到。 In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received.在計算應課稅收入，納稅人應當由總的稅收抵免額，他收到的股息。 The amount of tax credit is creditable against his tax liability.稅收信貸的數額是對他的稅款抵免。
3. 3。 Progressive Tax Rates 累進稅率
3.1 Progressive Tax Rates 累進稅率3.1
Personal income tax rates applicable to taxable income are as follows.個人所得稅稅率適用的應納稅所得額如下。
Tax rates of the Personal Income Tax 所得稅稅率的個人
Taxable Income 應納稅所得額
(baht) （銖） arginal Taxable income arginal應納稅所得額
(baht) （銖） Tax Rate (%) 稅率（％）
0 - 150,000 (2008 onwards) 0 - 15萬（2008起） 150,000 150000 Exempt 豁免
150,001 - 500,000 150,001 - 500,000 350,000 350000 10 10
500,001 - 1,000,000 500,001 - 1,000,000 500,000 500000 20 20
1,000,001 - 4,000,000 1,000,001 - 4,000,000 3,000,000 3,000,000 30 30
4,000,001 and over 4000001及以上 37 37
In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater. 在每年的情況下收入類別（2） - （8）條所述2.1頃收入超過6.0萬泰銖，納稅人的稅務計算計算的數額乘以稅0.5％的應課稅收入額和比較累進稅率。納稅人須負起更大的納稅金額為準。
3.2 Separate Taxation 3.2獨立的稅收
There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.有幾種類型的收入，納稅人不得包括或可能不選擇包括收入，在計算應課稅收入的稅務負擔。
Income from sale of immovable property 來自物業銷售收入不動產
Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT.納稅人不包括收入由遺贈取得不動產銷售或以饋贈方式向在計算應評稅入息坑。 However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income and be subject to PIT.但是，如果銷售為商業目的而作出的，至關重要的是，這樣的收入必須包含在課稅收入和受坑。
Interest 興趣
The following forms of interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source:利息收入，可在納稅人的選擇，下面的表格可從坑計算排除規定，有百分之15是源泉扣繳的稅款： (1) （1） interest on bonds or debentures issued by a government organization; 債券的利息或組織發出的政府債券;
(2) （2） interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 baht during a taxable year; 銀行儲蓄存款的利息，如果在商業利益收到的總金額不超過20,000銖壹個納稅年度中;
(3) （3） interest on loans paid by a finance company; 公司融資貸款的利息支付1;
(4) （4） interest received from any financial institution organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry. 獲得商業利益或特定行業的任何金融機構所舉辦的法律為目的的泰國的貸款資金，以促進農業。
Dividends 股息
Taxpayer who resides in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may opt to exclude such dividend from the assessable income when calculating PIT.納稅人誰住在泰國，接受註冊公司或互惠基金，已在稅收在百分之十率源泉扣繳的股息或利潤的股票，可以選擇排除在計算應評稅入息坑等紅利。 However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.然而，在這樣做時，納稅人將無法要求任何退款或信用為2.4提及。
4. 4。 Withholding Tax 預扣稅
For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2 or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office.對於某些類別的收入，收入的付款人隱瞞源頭稅，納稅申報文件（表格坑1，2或3視情況而定），並提交預扣稅款的區稅務辦公室。 The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return.扣繳的稅款，應再對納稅人的稅務責任記在申請坑返回的時間。 The following are the withholding tax rates on some categories of income.以下是對某些類別的收入扣繳稅率。
Types of income 收入的種類 Withholding tax rate 預提稅率
1. 1。 Employment income 就業收入 5 - 37 % 5 - 37％
2. 2。 Rents and prizes 租金及獎品 5 % 5％
3. 3。 Ship rental charges 船舶租用費 1 % 1％
4. 4。 Service and professional fees 服務及專業費用 3 % 3％
5. 5。 Public entertainer remuneration 公***藝人報酬
- Thai resident -泰國居民
- non-resident -非居民
5 % 5％
5 - 37 % 5 - 37％
6. 6。 Advertising fees 廣告費用 2 % 2％
5. 5。 Tax Payment 納稅
Taxpayer is liable to file Personal Income Tax return and make a payment to the Revenue Department within the last day of March following the taxable year. 納稅人可申請個人所得稅納稅申報表，並在3月的最後壹天支付稅務部以下的納稅年度。 Taxpayer, who derives income specified in c, d or f in 2.3 during the first six months of the taxable year is also required to file half - yearly return and make a payment to the Revenue Department within the last day of September of that taxable year. 納稅人，誰的收入源於C的規定，D或年度的應納稅f在2.3期間的前6個月還需要提交壹半-每年的收入回報，在過去的壹天署進行付款到今年9月的應課稅。 Any withholding tax or half-yearly tax which has been paid to the Revenue Department can be used as a credit against the tax liability at the end of the year. 任何預扣稅或每半年稅收已支付給稅務部門可以作為壹個責任對納稅信用年底的。