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Tax Break for Personal Income Tax Submission 2017

Fabian Doppler

by Fabian Doppler | January 28, 2018

The below tax deduction list will aid you in submitting your 2017 personal income tax (PND90, 91). The submission window is open from 1 January 2018 – 31 March 2018.

We recommend our clients that preparations should be made in a timely fashion and the filings should be submitted by the end of next month.

When you file your returns, the correct taxable income has to be reported. This includes any income from a source in Thailand (in particular related to your Thai employment), regardless of where it was paid in or if you’re a resident of Thailand. Hard copies of personal income tax returns must be filed with the Revenue Department by March 31, while e-filing can be done up to April 9.

Our office would be pleased to assist you with the submission of a personal income tax return.

Tax break for “Personal / Family”

Personal allowance

60,000 THB

Spouse allowance

60,000 THB

Child allowance


  • Now, people can claim child allowance for an unlimited number of children. Previously, people could claim up to three children.

  • The previous child’s education allowance was cancelled. People cannot use it for tax deduction anymore.

30,000 THB

Parent allowance (spouse’s parent allowance)


  • The total allowance amount cannot be over 120,000 THB

  • The age of the parent must be over 60 years old, and the income must not exceed 30,000 THB per year.

30,000 THB / person

Parent insurance allowance


  • Income more than 30,000 THB per year

Not more than 15,000 THB

Handicap allowance


  • Income more than 30,000 THB per year

60,000 THB / person

 

Tax break to support “Saving and Investment”

Social security fund

Not more than 9,000 THB

Life insurance of the taxpayer


  • Health insurance is not over 15,000 THB

Not over 100,000 THB

Life insurance of the spouse of the taxpayer


  • The spouse has no income

Not over 10,000 THB

15% of the LTF mutual fund

Not over 500,000 THB

Any of the following items as one group: 


    • Contribution to the provident fund

    • Contribution to the government pension fund

    • Contribution to the private school teacher fund

    • Contribution to the national savings fund

    • Life insurance premium calculated from 15% of income, but not over 200,000 THB


  • RMF provident fund calculated from 15% of taxable income

not over 500,000 THB

Tax break for “Asset and stimulus package of the Government”

Interest on a residential loan

not over 100,000 THB

Property purchase


  • 20% of the purchase price, not over 3 MB, for 5 years

not over 120,000 THB

Cost of house repairs due to the flood

not over 100,000 THB

Cost of car repairs due to the flood

not over 300,000 THB

Shopping tax break


  • Purchase of selected goods and services from 11 November – 3 December 2018.

not over 15,000 THB

Tax Break for Donations

  • Donation for education/sports can be a double-deductible tax, but not exceed 10 percent of net profit
  • Donation for flood can deduct 1.5 percent tax, but not exceed 10 percent of net profit
  • General donations amount to not over 10 percent of net profit

For further information, please do not hesitate to contact us at [email protected]

About the Writer

Fabian Doppler

Fabian is a founding partner of FRANK Legal & Tax. He focuses his practice on corporate / commercial and real estate law, as well as litigation. He is admitted to the Bar of Stuttgart, Germany, where he actively practiced law before coming to Thailand in 2005.

Fabian Doppler