Benefit Amount
Parental health insurance allowance
Provident fund (PF) allowance
Retirement Mutual Fund (RMF)
Up to THB15,000 per parent (conditions apply)
Up to THB500,000 (contribution cannot exceed 15% of basic salary)
Up to THB500,000 (contribution cannot exceed 30% of assessable income; combined sum of RMF allowance, SSF allowance, PF allowance and pension insurance may not exceed THB500,000; conditions apply)
Super Saving Fund (SSF)
Up to THB200,000 (investment cannot exceed 30% of assessable income; combined sum of SSF allowance, RMF allowance, PF allowance and pension insurance may not exceed THB500,000; conditions apply)
Thai Environmental, Social
Up to THB300,000 and Governance (ESG) Fund (investment cannot exceed 30% of assessable income; conditions apply)
Interest allowance (housing loans)
Donations allowance
Social security fund allowance
Up to THB100,000 (conditions apply)
Up to 10% of net assessable income
Actual amount (5% of basic salary, not exceeding THB9,000 per year)
Patronage of disabled spouse/parent/ THB60,000 per person child/dependents allowance (conditions apply)
Education and sport donation
Two times actual payment allowance but not over 10% of assessable income after deductions of other allowances
Pension insurance
Up to THB200,000 (actual premium cannot exceed 15% of assessable income; combined sum of pension insurance, RMF allowance, SSF allowance and PF allowance may not exceed THB500,000; conditions apply)
Residential building THB10,000 per THB1 million construction cost of actual payment, not exceeding allowance 2024-2025 THB100,000 (conditions apply)
Business deductions Certain expenses are fully or partially deductible, depending on the type of income. For some expenses, standard deductions are provided. The following table provides the rates of deduction for certain types of income.
The government of Thailand introduced the Long-Term Resident Visa (LTR) for four categories of applicants. The visa is granted for five years plus five years for a total of 10 years. Some categories of LTR holders can enjoy a Thai tax exemption on foreignsource income.
Thailand has implemented a Temporary Visa Exemption Scheme and the Destination Thailand Visa (DTV) program. The visa exemption scheme allows tourists and business visitors from over 93 jurisdictions to enter Thailand for tourism and business purposes without a visa for up to 60 days per visit. The DTV is designed for foreign nationals who wish to work remotely from Thailand. The DTV is granted for five years and permits a stay of up to 180 days per visit.
G. Work permits
Foreign nationals who wish to work in Thailand must obtain work permits from the Employment Department. To be eligible for a work permit, a foreign national must enter Thailand on a NonImmigration Category “B” (Non-B) Visa.
The granting of a work permit is discretionary, based on criteria such as the nature of the work, the knowledge and skills of the applicant, the capital of the employer, and the proportion of Thai national employees to foreign national employees. The consideration process and criteria for companies with Board of Investment (BOI) privileges are different, and an expedited process is available.
After all required documents are received, the time for processing a work permit can range from approximately a few days up to two weeks, at the discretion of the authority. Applicants may not begin working in Thailand while their work permit applications and other papers are being processed.
Non-BOI companies seeking to extend a visa must show evidence of payroll withholding and Thai Social Security Fund contributions of the foreign national.
To change employers after an applicant receives a work permit, the applicant must cancel the existing work permit before filing a new application reflecting a change of employer.
Work permits are usually granted for one year. An application for renewal is required if the holder wishes to continue working in Thailand.
A foreigner caught working without a valid work permit is subject to a fine or imprisonment or both. The employer in Thailand is also subject to a fine of up to THB100,000 per person.
H. Short-Term Business Travelers
All foreigners entering Thailand for work or business activities are required to apply for a Non-B visa at a Thai embassy abroad. Certain types of activities undertaken in Thailand may require a separate work permit, or an Urgent Work Permit (UWP) if the duration of work is less than 15 days. The Ministry of Labor provides guidance on the specific types of activity that require a UWP, and travelers should seek professional consultation prior to travel.