feat: Thailand Personal Income Tax slab fixture

Submitted Income Tax Slab "Thailand Personal Income Tax" (THB, effective
2017-01-01) with the eight progressive brackets 0% to 35%, using the HRMS
from/to convention (150,001-300,000 etc.). standard_tax_exemption_amount
is 160,000: the Sec. 42 bis expense deduction (50%, max 100,000) plus the
personal allowance (60,000), which every employee gets without filing a
declaration. The "Expense Deduction" category and "Personal allowance"
sub-category are dropped from the exemption fixtures so they cannot be
counted twice; Personal and Family Allowances cap becomes 270,000.

default_thai_company/fixtures/employee_tax_exemption_category.json

@@ -0,0 +1,106 @@
+[
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 270000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Personal and Family Allowances"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 0.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Child and Dependant Allowances"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 100000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Life and Health Insurance"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 25000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Family Insurance"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 500000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Retirement Savings and Investments"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 300000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Thai ESG Fund"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 600000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Thai ESGX Fund"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 10500.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Social Security Fund"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 100000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Housing"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 0.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Donations"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 10000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Political Party Donation"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 190000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Income Exemptions"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Category",
+  "is_active": 1,
+  "max_amount": 250000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Government Stimulus Measures"
+ }
+]

default_thai_company/fixtures/employee_tax_exemption_sub_category.json

@@ -0,0 +1,299 @@
+[
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Personal and Family Allowances",
+  "is_active": 1,
+  "max_amount": 60000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Spouse allowance (spouse without income)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Personal and Family Allowances",
+  "is_active": 1,
+  "max_amount": 90000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Adopted child allowance (30,000 per child, max 3)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Personal and Family Allowances",
+  "is_active": 1,
+  "max_amount": 60000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Parent allowance (30,000 per parent, max 2)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Personal and Family Allowances",
+  "is_active": 1,
+  "max_amount": 60000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Spouse's parent allowance (30,000 per parent, max 2)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Child and Dependant Allowances",
+  "is_active": 1,
+  "max_amount": 0.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Child allowance (30,000 per child)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Child and Dependant Allowances",
+  "is_active": 1,
+  "max_amount": 0.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Child allowance - 2nd child onward born 2018 or later (60,000 per child)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Child and Dependant Allowances",
+  "is_active": 1,
+  "max_amount": 0.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Disabled or incapacitated dependant care (60,000 per person)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Child and Dependant Allowances",
+  "is_active": 1,
+  "max_amount": 0.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Prenatal care and childbirth expenses (60,000 per pregnancy)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Life and Health Insurance",
+  "is_active": 1,
+  "max_amount": 100000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Life insurance premium (policy term 10 years or more)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Life and Health Insurance",
+  "is_active": 1,
+  "max_amount": 25000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Health insurance premium (self)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Family Insurance",
+  "is_active": 1,
+  "max_amount": 10000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Spouse life insurance premium (spouse without income)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Family Insurance",
+  "is_active": 1,
+  "max_amount": 15000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Parents' health insurance premium"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Retirement Savings and Investments",
+  "is_active": 1,
+  "max_amount": 500000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Provident fund contribution (15% of wages)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Retirement Savings and Investments",
+  "is_active": 1,
+  "max_amount": 500000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Government Pension Fund contribution (30% of income)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Retirement Savings and Investments",
+  "is_active": 1,
+  "max_amount": 500000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Private Teacher Aid Fund contribution (15% of income)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Retirement Savings and Investments",
+  "is_active": 1,
+  "max_amount": 500000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Retirement Mutual Fund - RMF (30% of income)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Retirement Savings and Investments",
+  "is_active": 1,
+  "max_amount": 200000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Pension life insurance premium (15% of income)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Retirement Savings and Investments",
+  "is_active": 1,
+  "max_amount": 30000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "National Savings Fund contribution"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Retirement Savings and Investments",
+  "is_active": 0,
+  "max_amount": 200000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Super Savings Fund - SSF (30% of income, tax years 2020-2024)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Thai ESG Fund",
+  "is_active": 1,
+  "max_amount": 300000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Thai ESG fund (30% of income)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Thai ESGX Fund",
+  "is_active": 1,
+  "max_amount": 300000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Thai ESGX fund - new units (30% of income)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Thai ESGX Fund",
+  "is_active": 1,
+  "max_amount": 300000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Thai ESGX fund - LTF switch (500,000 spread over tax years 2025-2029)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Social Security Fund",
+  "is_active": 1,
+  "max_amount": 10500.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Social Security contribution - Sec. 33 employee"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Social Security Fund",
+  "is_active": 1,
+  "max_amount": 5184.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Social Security contribution - Sec. 39 voluntary"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Social Security Fund",
+  "is_active": 1,
+  "max_amount": 3600.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Social Security contribution - Sec. 40 informal worker"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Housing",
+  "is_active": 1,
+  "max_amount": 100000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Home loan interest"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Donations",
+  "is_active": 1,
+  "max_amount": 0.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "General donations (10% of income after allowances)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Donations",
+  "is_active": 1,
+  "max_amount": 0.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Education, sports, hospital and social development donations (2x, 10% of income after allowances)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Political Party Donation",
+  "is_active": 1,
+  "max_amount": 10000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Political party donation"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Income Exemptions",
+  "is_active": 1,
+  "max_amount": 190000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Taxpayer aged 65 or over - income exemption"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Income Exemptions",
+  "is_active": 1,
+  "max_amount": 190000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Disabled taxpayer under 65 - income exemption"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Government Stimulus Measures",
+  "is_active": 1,
+  "max_amount": 50000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Easy E-Receipt (e-Tax Invoice / e-Receipt purchases)"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Employee Tax Exemption Sub Category",
+  "exemption_category": "Government Stimulus Measures",
+  "is_active": 1,
+  "max_amount": 200000.0,
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Solar rooftop installation (tax years 2025-2027)"
+ }
+]

default_thai_company/fixtures/income_tax_slab.json

@@ -0,0 +1,113 @@
+[
+ {
+  "allow_tax_exemption": 1,
+  "currency": "THB",
+  "disabled": 0,
+  "docstatus": 1,
+  "doctype": "Income Tax Slab",
+  "effective_from": "2017-01-01",
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Thailand Personal Income Tax",
+  "other_taxes_and_charges": [],
+  "slabs": [
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 0.0,
+    "idx": 1,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 0.0,
+    "to_amount": 150000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 150001.0,
+    "idx": 2,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 5.0,
+    "to_amount": 300000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 300001.0,
+    "idx": 3,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 10.0,
+    "to_amount": 500000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 500001.0,
+    "idx": 4,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 15.0,
+    "to_amount": 750000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 750001.0,
+    "idx": 5,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 20.0,
+    "to_amount": 1000000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 1000001.0,
+    "idx": 6,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 25.0,
+    "to_amount": 2000000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 2000001.0,
+    "idx": 7,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 30.0,
+    "to_amount": 5000000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 5000001.0,
+    "idx": 8,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 35.0,
+    "to_amount": 0.0
+   }
+  ],
+  "standard_tax_exemption_amount": 160000.0,
+  "tax_relief_limit": 0.0
+ }
+]

default_thai_company/hooks.py

@@ -105,6 +105,10 @@ fixtures = [
 		],
 	},
 	{"doctype": "Tax Withholding Category", "filters": [["name", "like", "WHT %"]]},
+	# HRMS doctypes; skipped by sync_fixtures on sites without hrms
+	{"doctype": "Employee Tax Exemption Category"},
+	{"doctype": "Employee Tax Exemption Sub Category"},
+	{"doctype": "Income Tax Slab", "filters": [["name", "=", "Thailand Personal Income Tax"]]},
 ]
 
 # Installation