Files
default_thai_company/default_thai_company/fixtures/income_tax_slab.json
T
kurogeek 2a44aed574 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.
2026-09-17 01:10:43 +00:00

114 lines
2.7 KiB
JSON

[
{
"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
}
]