Personal Income Tax Deductions and Allowances in Thailand for 2025: What You Need to Know

Personal allowance 

60,000 

Standard allowance 

Spouse allowance 

60,000 

If filing jointly or spouse does not have assessable income. If the taxpayer is not a tax resident of Thailand, the allowance shall be granted only if the spouse resides in Thailand 

Child allowance 

2nd child born in or after 2018 

30,000 per child 

Additional 30,000 per child 

For legitimate children of the taxpayer or legitimate children of the taxpayer's spouse. For legitimate children from the second child onwards, born in or after 2018, an additional 30,000 baht per child is deductible. When calculating the order of children, all children are counted regardless of whether they are alive or not.  

The deduction for children is only applicable to children who are under 25 years of age and are still studying at a university or higher education institution, or who are minors or have been declared incompetent or quasi-incompetent by the court, and who are under the taxpayer's care and support.   

A deduction cannot be claimed for children with assessable income of 30,000 baht or more during the year, provided that the assessable income is not exempt under Section 42 of the Revenue Code.  

If the taxpayer is not a tax resident of Thailand, the allowance shall be granted only for children residing in Thailand.   

Child allowance for adopted children  

30,000 per child 

Limited to three adopted children. Other conditions apply. 

Parents allowance 

30,000 per person 

Parents must be at least 60 years old and under the care and support of the taxpayer but must not have assessable income exceeding 30,000 baht in the tax year for which the deduction is requested.  

The taxpayer or the taxpayer's spouse must be a legitimate child (adopted children are not eligible for this deduction), and the deduction can be made for the entire tax year.  

A deduction of 30,000 baht per parent is allowed for the taxpayer's parents, and an additional 30,000 baht per parent is allowed for the parents of the spouse who has no income. 

Pregnancy and childbirth expenses 

60,000 per pregnancy 

Income tax exemption applies to the amount paid by the taxpayer or their spouse for prenatal care and childbirth expenses, based on the actual amount paid for each pregnancy, but not exceeding 60,000 baht. If the prenatal care and childbirth expenses for each pregnancy are not paid in the same tax year, the exemption applies to the actual amount paid in each tax year, but the total combined amount must not exceed 60,000 baht. Other conditions apply. 

Allowance for care and support of disabled persons 

60,000  per person 

For the support of parents, spouse, legally recognized children or adopted children of the taxpayer, parents or legally recognized children of the taxpayer's spouse, or other persons whom the taxpayer legally cares for under the law. Conditions apply. 

Home loan interest 

100,000 

Loans taken out to purchase, hire purchase, or construct residential buildings, with the purchased or constructed building mortgaged as collateral for the loan, are eligible for tax deductions and exemptions based on the actual amount paid in this tax year, but not exceeding 100,000 baht. Conditions apply. 

CCTV purchase and installation 

Actual expenses 

For persons liable to personal income tax on assessable income under Sections 40 (5) (6) (7) or (8) of the Revenue Code.  

The asset must be new, not previously used and installed at a place of business located in a Special Development Zone during period 1 January 2024 – 31 December 2026. 

A “Special Development Zone” means the areas of Narathiwat Province, Pattani Province, Yala Province, Songkhla Province only in Chana District, Na Thawi District, Saba Yoi District, and Thepha District, and Satun Province. Other conditions apply. 

Investment in social enterprises 

100,000 

For investment in shares of a company or interest in a partnership registered as a social enterprise and notified to the Director-General of Revenue. Conditions apply. 

Easy E-Receipt 2.0 

50,000  

For eligible purchases from January 16, 2025 - February 28, 2025, applicable only to those who have received an electronic tax invoice or receipt (e-Tax Invoice & e-Receipt).

Deductions are allowed subject to the programme rules. Read more https://www.hlbthai.com/easy-e-receipt-2-0-personal-tax-deduction-campaign-for-2025-new-year/  

Construction costs of new residential buildings paid to contractors who are VAT-registered businesses. 

100,000 

The conditions include: 

1. Construction costs are eligible for a tax deduction at the rate of THB 10,000 per THB 1,000,000 of construction costs (capped at THB 10,000,000 and limited to one house only) 
2. The construction contract was executed and construction commenced between 9 April 2024 and 31 December 2025, with stamp duty paid in cash via the Revenue Department’s electronic system 

Domestic travel costs (payment for accommodation and restaurant services) 

30,000  

For the period from 29 October to 15 December 2025 only. The conditions include:  

1. Maximum deduction of THB 10,000 for paper tax invoices and e-tax invoices and an additional THB 10,000 for e-tax invoices only. 
2. For travel expenses in secondary cities included in 1. an additional deduction of 50% may be claimed. 

Cost of visual artwork 

100,000 

The deduction for the cost of visual artwork purchased in Thailand is capped at THB 100,000 and must be supported by a valid full tax invoice or receipt containing sufficient details of the artwork. In addition, the artwork must be acquired from qualifying sellers, such as registered artists or recognised art institutions, in accordance with conditions set by the Revenue Department. 

Political party donations by Thai citizens 

10,000 

Conditions apply 

Donations tax exempt 

Double deduction, capped at 10% of net income 

For donations to eligible recipients e.g. government clinics, not exceeding 10 percent of assessable income after deduction of expenses and allowances. Conditions apply. 

E-Donations 

Single or Double deduction, capped at 10% of net income  

For donations to eligible recipients made through the electronic donation system (e-Donation). Conditions apply. 

Other donations 

Single or Double deduction, capped at 10% of net income 

Other donations to eligible recipients but not exceeding 10% of net income after deduction of tax-exempt donations and e-Donations. Conditions apply. 

Life insurance  

100,000 

Conditions include that the life insurance must have a term of at least 10 years and is taken out with a life insurer operating in Thailand. 

Health insurance  

25,000 

A deduction is allowed for the amount paid by the taxpayer as insurance premiums in the tax year to a life insurance company or a non-life insurance company operating in the Kingdom for the health insurance of the taxpayer in the actual amount paid but not exceeding 25,000 baht, which, when combined with the life insurance deduction must not exceed 100,000 baht. 

Spouse life insurance 

10,000 

The spouse does not have income and the marital status must exist throughout the year. 

Parents’ health insurance 

15,000 

Maximum deduction in total for parents and spouse’s parents.  

If the income earner is not a resident of Thailand, the deduction applies only to health insurance premiums for parents who reside in Thailand. 

Other conditions apply. 

Pension life insurance 

Up to 15% of assessable income but not exceeding 200,000. Subject to an overall combined cap of 500,000 when aggregated with deductions for provident fund, government pension fund, private teachers welfare fund and RMF units. 

Provident Fund  

Up to 15% of salary, maximum 500,000 

Government Pension Fund 

Maximum 500,000 

National Savings Fund 

Subject to an overall combined cap of THB 500,000 when aggregated with deductions for provident fund, government pension fund, private teachers welfare fund, RMF units and pension life insurance premiums.  

Private Teachers Welfare Fund 

Maximum 500,000 

Units purchased in Retirement Mutual Fund (RMF) 

Up to 30% of assessable income, subject to an overall combined cap of THB 500,000 when aggregated with provident fund, government pension fund and private teachers welfare fund deductions.