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本文目录导航：1、英文文章，关于个人所得税方面的，要求8000字符（非8000单词）英文文章，关于个人所得税方面的，要求8000字符（非8000单词）

答：Personal Income Tax (PIT) is a direct tax levied on income of a person.个人所得税（PIT技能）是一种直接税，一个人的收入征收。 A person means an inpidual, an ordinary partnership, a non-juristic body of person and an unpided estate.一个局御人是指个人，一个一般的伙伴关系，一个人不合法人安排和不可分割的遗产。 In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.一般来说，一个人被坑了他的税款核算，交税申报文件和缴交税款，如有的话，因而在历年的根底。

1. 1。 Taxable Person 应税人

Taxpayers are classified into “resident” and “non-resident”.交税人划分为“居民”和“非居民”。 “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. “居民”是指任何人在泰国寓居接连或累计超越180税项（日历）年日集合。 A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand.泰国居民的可付出收入来历，在泰国以及对从该是进入泰国带来外国来历收入的一部分税。 A non-resident is, however, subject to tax only on income from sources in Thailand.阿非居民可是，需缴交税项只来自泰国的收入来历。

盯腊耐2. 2。 TAX BASE 税基

2.1 Assessable Income 2.1评税入息

Income chargeable to the PIT is called “assessable income”.收入记入坑被称为“应课税收入”。 The term covers income both in cash and in kind.这一措词包含现金和什物收入。 Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, is also treated as assessable income of the employee for the purpose of PIT.因而，任何优点，凯春如供给免租的房子，或由雇主付出雇员的代表税款由雇主或其他人，也视为为意图坑雇员应课税收入。

Assessable income is pided into 8 categories as follows :应征税的收入分红8类细分如下：

(1) income from personal services rendered to employers; （1）由雇主供给的个人服务收入;

(2) income by virtue of jobs, positions or services rendered; （2）凭仗作业，职务或供给服务的收入;

(3) income from goodwill, copyright, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court; （3）商誉收入，版权，专利权，其他权力，年金或在每年的性质的所得金钱将来自一个或任何其他法令行为或法院的判定;

(4) income in the nature of pidends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings; （4）在股息性质，存款利息与泰国银行的收入，赢利或其他利益的股票从法人公司，法人合伙，或互利基金，收到的金钱作为本钱的削减，奖金的成果，添加本钱控股，由兼并收益，收买或法人公司或合伙企业闭幕，并取得来自或合作伙伴持有的股份转让;

(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts; （五）租借的产业和违背合同的，分期付款出售或租购合约收入;

(6) income from liberal professions; （6）由自由职业者的收入;

(7) income from construction and other contracts of work; （七）建造和其他作业的合同收入;

(8) income from business, commerce, agriculture, industry, transport or any other activity not specified earlier. （8）经营收入，商业，农业，工业，运送或其他活动没有任何前面指定。

2.2 Deductions and Allowances 2.2扣除及免税额

Certain deductions and allowances are allowed in the calculation of the taxable income. 某些扣除及免税额答应在核算应交税所得。 Taxpayer shall make deductions from assessable income before the allowances are granted. 交税人应课税收入中扣除从之前的补贴是天经地义的。 Therefore, taxable income is calculated by: 因而，应交税所得额的核算方法是：

TAXABLE INCOME = Assessable Income - deductions - allowances 应交税所得额 =课税收入-扣除额-免税额

Deductions allowed for the calculation of PIT 答应扣除的核算的基坑

Type of Income 收入型 Deduction 扣除

a. 答： Income from employment 从作业收入

b. 湾 Income received from copyright 收到的收入来自版权

c. 角 Income from letting out of property on hire 租借收入的产业租借

1) Building and wharves 1）建筑物和码头

2) Agricultural land 2）农业土地

3) All other types of land 3）一切其他类型的土地

4) Vehicles 4）车辆

5) Any other type of property 5）任何其他类型的产业

d. 四 Income from liberal professions 自由职业的收入

e. 大肠杆菌 Income derived from contract of work whereby the contractor provides essential materials besides tools 所得的收入，作业合同，让承包者供给必要的资料，除了东西

f. 楼 Income derived from business, commerce, agriculture, industry, transport, or any other activities not specified in a. 从事务所得的收入，商业，农业，工业，运送，或不指定的任何其他活动答 to e. 到E

40% but not exceeding 60,000 baht 40％但不超越60000铢

40% but not exceeding 60,000 baht 40％但不超越60000铢

30% 30％

20% 20％

15% 15％

30% 30％

10% 10％

30% except for the medical profession where 60% is allowed 除30％为医疗职业的60％是答应

actual expense or 70% 实践费用或70％

actual expense or 65% - 85% depending on the types of income 实践开支或65％ - 85％取决于收入的品种

Allowances (Exemptions) allowed for the calculation of PIT 补贴（豁免）答应为基坑核算

Types of Allowances 补贴的品种 Amount 额

Personal allowance 个人免税额

- Single taxpayer -单交税人

- Unpided estate -隔阂地产

- Non-juristic partnership or body of persons -非合伙或法人集体的人

Spouse allowance 爱人补贴

Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) 儿童补贴 （25岁以下的儿童和教育安排就读，或未成年人，或许调整不胜任或准无能的人）

30,000 baht for the taxpayer 30000铢的交税人

30,000 baht for the taxpayer's spouse 30,000泰铢对交税人的爱人

30,000 baht for each partner but not exceeding 60,000 baht in total 30,000铢为每个合作伙伴，但不超越60,000铢一共

30,000 baht 3.0万铢

15,000 baht each 每15000铢

(limited to three children) （限3个孩子）

Education (additional allowance for child studying in educational institution in Thailand) 教育 （在泰国的其他安排的教育补贴就读于儿童）

Parents allowance 爸爸妈妈补贴

Life insurance premium paid by taxpayer or spouse 寿险保费由交税人或爱人付出

Approved provident fund contributions paid by taxpayer or spouse 核准公积金爱人或捐款付出交税人

Long term equity fund 长时刻股权出资基金 2,000 baht each child 每个孩子2,000铢

30,000 baht for each of taxpayer's and spouse's parents if such parent is above 60 years old and earns less than 30,000 baht 30,000铢家长每个交税人和爱人的爸爸妈妈，假如是这样60岁和收入低于3.0万铢

Amount actually paid but not exceeding 100,000 baht each 实践付出的金额不超越10万铢，但每

Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 实践付出的金额在率不超越15％的薪酬，但不得超越50万铢

Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 实践付出的金额在率不超越15％的薪酬，但不得超越50万铢

Home mortgage interest 房屋借款利率

Social insurance contributions paid by taxpayer or spouse 社会保险的爱人或捐款付出的交税人

Charitable contributions 慈悲捐款 Amount actually paid but not exceeding 100,000 baht 实践付出的金额，但不超越10万铢

Amount actually paid each 实践付出的金额每

Amount actually donated 实践捐献金额

but not exceeding 10% of the income after standard deductions and the above allowances 但扣除额不得超越上述补贴和10％的收入后的规范

2.3 Tax Credit for pidends 2.3信誉股息税

Any taxpayer who domiciles in Thailand and receives pidends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit of 3/7 of the amount of pidends received.交税人在泰国和居处谁收到来自公司或法人在泰国注册的伙伴关系，是有权取得3 / 7的股息盈利税收抵免收到。 In computing assessable income, taxpayer shall gross up his pidends by the amount of the tax credit received.在核算应课税收入，交税人应当由总的税收抵免额，他收到的股息。 The amount of tax credit is creditable against his tax liability.税收信贷的数额是对他的税款抵免。

3. 3。 Progressive Tax Rates 累进税率

3.1 Progressive Tax Rates 累进税率3.1

Personal income tax rates applicable to taxable income are as follows.个人所得税税率适用的应交税所得额如下。

Tax rates of the Personal Income Tax 所得税税率的个人

Taxable Income 应交税所得额

(baht) （铢） arginal Taxable income arginal应交税所得额

(baht) （铢） Tax Rate (%) 税率（％）

0 - 150,000 (2024 onwards) 0 - 15万（2024起） 150,000 150000 Exempt 豁免

150,001 - 500,000 150,001 - 500,000 350,000 350000 10 10

500,001 - 1,000,000 500,001 - 1,000,000 500,000 500000 20 20

1,000,001 - 4,000,000 1,000,001 - 4,000,000 3,000,000 3,000,000 30 30

4,000,001 and over 4000001及 37 37

In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater. 在每年的情况下收入类别（2） - （8）条所述2.1顷收入超越6.0万泰铢，交税人的税务核算核算的数额乘以税0.5％的应课税收入额和比较累进税率。交税人须负起更大的交税金额为准。

3.2 Separate Taxation 3.2独立的税收

There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.有几品种型的收入，交税人不得包含或可能不挑选包含收入，在核算应课税收入的税务担负。

Income from sale of immovable property 来自物业出售收入不动产

Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT.交税人不包含收入由遗赠取得不动产出售或以奉送方法向在核算应评税入息坑。 However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income and be subject to PIT.可是，假如出售为商业意图而作出的，至关重要的是，这样的收入有必要包含在课税收入和受坑。

Interest 爱好

The following forms of interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source:利息收入，可在交税人的挑选，下面的表格可从坑核算扫除规则，有百分之15是源泉扣缴的税款： (1) （1） interest on bonds or debentures issued by a government organization; 债券的利息或安排宣布的债券;

(2) （2） interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 baht during a taxable year; 银行储蓄存款的利息，假如在商业利益收到的总金额不超越20,000铢一个交税年度中;

(3) （3） interest on loans paid by a finance company; 公司融资借款的利息付出1;

(4) （4） interest received from any financial institution organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry. 取得商业利益或特定职业的任何金融安排所举行的法令为意图的泰国的借款资金，以促进农业。

Dividends 股息

Taxpayer who resides in Thailand and receives pidends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may opt to exclude such pidend from the assessable income when calculating PIT.交税人谁住在泰国，承受注册公司或互利基金，已在税收在百分之十率源泉扣缴的股息或赢利的股票，能够挑选扫除在核算应评税入息坑等盈利。 However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.可是，在这样做时，交税人将无法要求任何退款或信誉为2.4提及。

4. 4。 Withholding Tax 预扣税

For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2 or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office.关于某些类别的收入，收入的付款人隐秘源头税，交税申报文件（表格坑1，2或3视情况而定），并提交预扣税款的区税务办公室。 The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return.扣缴的税款，应再对交税人的税务职责记在请求坑回来的时刻。 The following are the withholding tax rates on some categories of income.以下是对某些类别的收入扣缴税率。

Types of income 收入的品种 Withholding tax rate 预提税率

1. 1。 Employment income 作业收入 5 - 37 % 5 - 37％

2. 2。 Rents and prizes 租金及奖品 5 % 5％

3. 3。 Ship rental charges 船只租用费 1 % 1％

4. 4。 Service and professional fees 服务及专业费用 3 % 3％

5. 5。 Public entertainer remuneration 公共演员酬劳

- Thai resident -泰国居民

- non-resident -非居民

5 % 5％

5 - 37 % 5 - 37％

6. 6。 Advertising fees 广告费用 2 % 2％

5. 5。 Tax Payment 交税

Taxpayer is liable to file Personal Income Tax return and make a payment to the Revenue Department within the last day of March following the taxable year. 交税人可请求个人所得税交税申报表，并在3月的最终一天付出税务部以下的交税年度。 Taxpayer, who derives income specified in c, d or f in 2.3 during the first six months of the taxable year is also required to file half - yearly return and make a payment to the Revenue Department within the last day of September of that taxable year. 交税人，谁的收入源于C的规则，D或年度的应交税f在2.3期间的前6个月还需求提交一半-每年的收入报答，在曩昔的一天署进行付款到本年9月的应课税。 Any withholding tax or half-yearly tax which has been paid to the Revenue Department can be used as a credit against the tax liability at the end of the year. 任何预扣税或每半年税收已付出给税务部分能够作为一个职责对交税信誉年末的。

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