Baht

 

Note

1) Personal allowance

30,000

 

 

2) Spouse allowance

30,000

 

 

3) Parental allowance

30,000

 

(each)

4) Parental  health insurance premium

15,000

 

 

5) Child allowance

15,000

 

(per child, maximum 3 children)

6) Child education allowance

2,000

 

(per child)

7) Life insurance premium

Max. 100,000

 

 

8) Life insurance pension premium

200,000

 

(not exceed 15% of all income)

9) Provident fund

Max. 10,000

 

 

10) RMF

Max. 500,000

 

(not exceed 15% of income)

11) LTF

Max. 500,000

 

(not exceed 15% of income)

12) Social security fund

Actual  amount paid

 

 

13) Housing Loan Interest

Max. 100,000

 

 

14) Education support to schools & universities

double actual amount of payment

 

(not exceed 10% of net taxable income)

 

15) Donations

Actual  amount paid

 

(not exceed 10% of net taxable income)

16) Flood donations

Actual amount paid

 

(not exceed 10% of net taxable income, cash only)

17) Flood support donations received by victims from government & charitable organisations

Actual amount received

 

 (Victims must have registered their positions as flood victims with relevant government authorities to be eligible)