Thai section 40(1) and 40(2) income tax
Combine employment and qualifying service income using their shared expense cap.
How to use it
- Classify income before entering it.
- Enter annual income, confirmed allowances and withholding.
- Review the scope and estimated liability.
Important limitation
Only one taxpayer's sections 40(1) and 40(2). Section 40(8), alternative minimum tax, spouses and other credits are excluded.
The interactive form is fully localized in English.
Reviewed 2026-09-16; next review 2026-12-16.
The shared expense cap, progressive brackets and entered withholding credit have been checked. Section 40(8), the alternative 0.5% method, spouses and other credits are excluded.
Review history
Dates describe the review scope recorded below. A page update does not mean every source was checked again.
- Last recorded source/method review
The shared expense cap, progressive brackets and entered withholding credit have been checked. Section 40(8), the alternative 0.5% method, spouses and other credits are excluded.