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Thai Personal Tax Deductions 2569 (2026): The Complete List
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Quick answer
For tax year 2569 you can deduct the personal 60,000, spouse, children, parents, life and health insurance (100,000 together), the retirement-fund group (500,000 together), ThaiESG at 30% up to 300,000 (last year), home-loan interest up to 100,000 and donations. New this year: a solar rooftop up to 200,000; social security up to 10,500. SSF and Easy E-Receipt are gone; 2569 flood-repair relief still awaits a law.
What can you deduct for Thai tax year 2569 (2026)? All the usual allowances remain: personal and family, insurance, funds, home-loan interest and donations. Five things changed. Social security now deducts up to 10,500 baht because the wage ceiling rose to 17,500. 2569 is the last year ThaiESG gets its 300,000-baht cap. A new solar rooftop deduction of up to 200,000 baht was added. SSF and Easy E-Receipt are gone. Relief for 2569 flood repairs to homes and cars has cabinet approval but is not law yet.
This guide lists every item with its cap and conditions, based mainly on the Revenue Department's P.N.D.94 filing instructions for tax year 2569. To see your own tax and how much more you can still deduct, use the free Thai tax deduction calculator 2569; there's no sign-up.
What changed for tax year 2569
| Item | Tax year 2568 | Tax year 2569 |
|---|---|---|
| Social security (section 33) | up to 9,000 baht | up to 10,500 baht (wage ceiling 17,500 from 1 Jan 2569) |
| ThaiESG | 30%, up to 300,000 | 30%, up to 300,000, 5-year hold (last year) |
| Solar rooftop | none | new, up to 200,000 |
| Art purchases | up to 100,000 | up to 100,000 (runs to 2570) |
| Easy E-Receipt | up to 50,000 | none |
| Secondary-city tourism | 2568 only | none |
| Flood repairs (home / car) | none | pending law (cabinet approval 20 Oct 2569) |
| Temple / foundation donations | paper receipts accepted | e-Donation only |
Before allowances: the 50% expense deduction (max 100,000)
Salary (section 40(1)) and employment fees (section 40(2)) get a flat expense deduction of 50%, capped at 100,000 baht for the two together. No receipts are needed.
Net taxable income = income − expense deduction − allowances − donations, and the progressive brackets apply to that figure.
1. Personal and family
| Item | Deduction | Key conditions |
|---|---|---|
| Personal | 60,000 | everyone |
| Spouse | 60,000 | registered spouse with no income all year |
| Child | 30,000 each | minor, or under 25 at university; income under 30,000 |
| 2nd+ child born 2561 (2018) or later | 60,000 each | legitimate child |
| Adopted child | 30,000 each | legitimate children counted first; at most 3 adopted |
| Parents | 30,000 each | age 60+, income at most 30,000; one child claims each parent (form L.Y.03) |
| Disabled / incapacitated dependant | 60,000 each | disability card naming you as carer, or a medical certificate |
| Pregnancy and childbirth | actual cost, up to 60,000 | per pregnancy |
2. Social security and insurance
| Item | Deduction | Key conditions |
|---|---|---|
| Social security | actual, up to 10,500 (section 33) | 5% of wages on a ceiling of 17,500 = 875 a month |
| Life insurance | up to 100,000 | policy of 10 years or more |
| Your health insurance | up to 25,000 | life + health together up to 100,000 |
| Parents' health insurance | up to 15,000 in total | siblings who pay can split it |
| Pension (annuity) insurance | 15% of income, up to 200,000 | inside the 500,000 retirement cap |
Tip: if your ordinary life insurance has not used the full 100,000, pension premiums can fill that room first.
3. Funds and savings
The retirement group is capped at 500,000 baht together:
| Item | Own cap |
|---|---|
| Provident fund (PVD) | up to 15% of wages |
| GPF / private-school teachers' fund | actual contribution |
| RMF | 30% of income; hold 5 years and sell at 55+ |
| Pension insurance | 15% of income, up to 200,000 |
| National Savings Fund (NSF) | up to 30,000 |
Outside the 500,000 cap:
- ThaiESG. Units bought in 2569 deduct 30% of income, up to 300,000, with a 5-year hold. This is the last year at that cap. From 2570 the cap drops to 100,000 and the hold rises to 8 years.
- ThaiESGX (LTF switch). This is only for people who switched LTF units in 2568. The deduction is spread over 2569–2572, and the 2569 instalment is at most 50,000.
- SSF. No longer deductible for units bought after 31 Dec 2567.
4. Home and energy
| Item | Deduction | Key conditions |
|---|---|---|
| Home-loan interest | up to 100,000 | home mortgaged to the lender |
| Solar rooftop (new) | actual cost, up to 200,000 | bought 3 Mar 2569 – 31 Dec 2571; 10 kWp or less; residential meter; e-Tax invoice; once only |
| New-home construction | 10,000 per full 1,000,000 of cost, up to 100,000 | only builds contracted and started 9 Apr 2567 – 31 Dec 2568; claimed in the year it is finished |
The solar rooftop deduction falls in the year the electricity authority approves the grid connection, not the year you buy. From 30 Sep 2569 the invoice must state that it is a solar rooftop system.
5. Other items
| Item | Deduction | Key conditions |
|---|---|---|
| Art purchases (visual art) | up to 100,000 a year | bought 1 Jan 2568 – 31 Dec 2570 from a national artist, a Silpathorn artist or an artist registered with the Office of Contemporary Art and Culture; e-Tax invoice or a receipt with your tax ID |
| Social-enterprise shares | up to 100,000 | held until the enterprise is dissolved |
6. Donations
| Item | Deduction | Key conditions |
|---|---|---|
| Education, sports, public hospitals | 2× the amount | together up to 10% of income after expenses and allowances; education and sports via e-Donation |
| General (temples, foundations, charities) | actual | up to 10% of the remaining income; from 1 Jan 2569, e-Donation only |
| Political party | up to 10,000 | Thai nationals |
Not available, or not yet law, for 2569
- Easy E-Receipt / Shop Dee Mee Kuen. Not available in 2569. On 10 Feb 2026 the Deputy Prime Minister and Finance Minister said consumption-based deductions will not return (THE STANDARD).
- SSF. No deduction for units bought after 31 Dec 2567.
- Secondary-city tourism. This ran in 2568 only (29 Oct – 15 Dec 2568).
- 2569 flood repairs.
- The cabinet approved this on 20 Oct 2569.
- Home repair, cleaning and materials up to 100,000 baht, and vehicle repairs up to 30,000.
- Only for damage between 15 May and 31 Dec 2569 in officially declared disaster areas (THE STANDARD).
- You can't claim it until a ministerial regulation is published, so keep your receipts.
- To check whether your area flooded this year, see the flood areas 2569 vs 2564 map.
Tax brackets for tax year 2569
| Net income (baht) | Rate | Tax at the top of the band (baht) |
|---|---|---|
| 0–150,000 | exempt | 0 |
| 150,001–300,000 | 5% | 7,500 |
| 300,001–500,000 | 10% | 27,500 |
| 500,001–750,000 | 15% | 65,000 |
| 750,001–1,000,000 | 20% | 115,000 |
| 1,000,001–2,000,000 | 25% | 365,000 |
| 2,000,001–5,000,000 | 30% | 1,265,000 |
| over 5,000,000 | 35% | — |
Taxpayers aged 65+ or disabled get 190,000 baht of income exempt. This is exempt income, not an allowance.
Example: 50,000-baht monthly salary, single, full social security
- Annual income: 600,000
- Expense deduction: 100,000
- Personal allowance 60,000 and social security 10,500
- Net income: 429,500
- Tax = 7,500 + (429,500 − 300,000) × 10% = 20,450 baht
Buying 60,000 of RMF before year end brings net income to 369,500 and tax to 14,450, saving 6,000 baht. Your own figures depend on your income and allowances. Try them in the tax deduction calculator, which also shows how much more each fund or insurance can still deduct and the tax that saves.
A tax saving alone is not a reason to buy. Funds and policies have holding periods and fees, and selling early means repaying the tax with a surcharge.
Documents to gather before filing
- Withholding certificate (50 Tawi) from your employer
- Premium certificates for life, health and pension insurance (with consent for the insurer to report to the Revenue Department)
- RMF / ThaiESG purchase certificates and PVD / GPF statements
- Home-loan interest certificate
- Parent-support certificate (L.Y.03) if you claim your parents
- e-Tax invoices for a solar rooftop or art purchases
- e-Donation records
P.N.D.90/91 returns for tax year 2569 can be filed from 1 Jan to 31 Mar 2570. Online filing is usually extended, so check the Revenue Department's announcement before you file.
Sources
- P.N.D.94 filing instructions, tax year 2569 — Revenue Department
- P.N.D.91 filing instructions, tax year 2568 — Revenue Department
- Personal income tax rates — Revenue Department
- Social security wage-ceiling regulation — Social Security Office
- Royal Decree No. 805 (solar rooftop) — Revenue Department
- Ministerial Regulation No. 400 (art purchases) — Revenue Department
- Cabinet approves 2569 flood relief — THE STANDARD
General information as of 21 Oct 2569 (2026), not tax advice. Check the conditions with the Revenue Department or your accountant before filing.
