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