Thailand’s tax base under scrutiny as only 5m filers pay income tax
Budget committee data show Thailand’s personal income tax base remains narrow, with only 5.14 million of 12.57 million filers actually paying tax.
The government’s revenue collection has become a key fiscal issue, with growing debate over Thailand’s narrow personal income tax base.
Personal income tax revenue remains very small when compared with the country’s working-age population. Even when measured against the number of people filing personal income tax returns, the gap between filers and those who actually pay tax remains wide.
Latest data from the Budget Committee showed that, for the 2024 tax year, based on personal income tax returns filed through P.N.D. 90 and P.N.D. 91 in 2025, Thailand’s tax-base structure remains a major concern.
Out of 12.57 million people who filed tax returns, only 5.14 million were actually required to pay tax. This accounted for just 40.9% of all filers.
By contrast, the majority of filers — 7.43 million people, or 59.1% — had no tax liability.
This was because their net income fell within the 0-150,000 baht band, which is exempt from tax under the law.
The figures show that Thailand has a very small proportion of actual personal income taxpayers when compared with both the number of tax filers and the wider working-age population.
The data also reveal a clear concentration of tax burden among higher-income groups.
Total calculated personal income tax amounted to 278.18 billion baht, with the largest contribution coming from high-income earners.
In particular, those with net income of more than 5 million baht numbered only 30,000 people, or just 0.2% of all filers. However, this group paid 71.52 billion baht in tax, accounting for 25.7% of total personal income tax collected.
When combined with those earning net income of 2,000,001 to 5,000,000 baht, who made up another 0.8% of filers, the data show that just 1% of all tax filers paid a combined 50.1% of total personal income tax revenue.
At the same time, the data showed that tax refunds for overpayment totalled 46.99 billion baht.
Overall, the figures underline the limits Thailand faces in expanding its tax base. Most of the personal income tax burden remains concentrated among a small group of taxpayers, while the majority of people still earn below the taxable threshold.
This presents a major challenge for the government as it seeks to manage the national budget and reform the country’s revenue structure to make it more balanced and sustainable.
Source: Krungthep Turakij
