Foreign employees in Thailand
You hold a work permit, receive a Thai salary and have tax withheld every month. Insurance deductions can lower the tax you pay at year end.
Tax Insurance
Pay less Thai income tax with the right life and health cover
If you earn income that is taxed in Thailand, the premiums you pay for qualifying Thai life, health and pension insurance can be deducted from your taxable income. We explain the limits in plain English and help you choose plans that protect you and qualify for the deduction.
Ask about Tax Insurance on WhatsAppSimulation image — not the company's actual services or documents.
Rules checked in October 2026 for the 2026 tax year (filed in early 2027). Tax rules can change every year.
Who this page is for
Owners and directors of a Thai company
You draw a salary or director's fee from your own Thai company. You can buy cover personally, or your company can pay for it as an employee benefit — the tax treatment is different.
Retirees with Thai-taxable income
You live in Thailand for more than 180 days a year and bring income into Thailand that is taxable here. If you file a Thai tax return, these deductions may apply to you too.
Simulation image — not the company's actual services or documents.
How much you can deduct each year
These are the yearly maximums under Thai personal income tax. You can only deduct what you actually paid in the calendar year (1 January – 31 December).
| Type of insurance | Maximum deduction | Main conditions |
|---|---|---|
| Your own health insurance | THB 25,000 |
|
| Your own life insurance | THB 100,000 (combined with health) |
|
| Pension (annuity) insurance | 15% of your income, up to THB 200,000 |
|
| Health insurance for your parents | THB 15,000 in total |
|
| Life insurance for your spouse | THB 10,000 |
|
Note: some summaries say a spouse's health insurance is deductible up to THB 15,000. The Revenue Department's THB 15,000 health allowance is for parents, not a spouse.
If you own your company: pay personally, or let the company pay?
Many of our clients are foreigners who own a Thai company and take a salary or director's fee from it. There are two ways to pay for cover, and they are taxed differently.
You pay the premium yourself
- The policy is in your name and you pay from your own money
- You claim the personal deductions above on your own tax return
- Simple to set up and the policy stays with you even if the company closes
Your company pays as an employee benefit
- The company can usually treat the premium as a business expense when the benefit is part of your employment terms — for example written into your employment contract or a board resolution
- The premium is then usually treated as extra taxable income for you and included in your salary and withholding records
- Ask your accountant whether you can still claim the personal deductions on a policy in your name
A published Revenue Department ruling accepted health insurance paid by a company for its managing director, under the employment contract, as a company expense. Every company's situation is different, so please confirm with your accountant before you choose.
Rules that often catch foreigners out
01
Thai insurers only
International or offshore expat health plans do not qualify. The policy must come from an insurer operating in Thailand.
02
You must be in the Thai tax system
You are a Thai tax resident if you stay in Thailand for more than 180 days in a calendar year. You need a Thai tax ID and must file your yearly return (PND 90 or PND 91).
03
Give your insurer consent to send data
The insurer sends your premium details to the Revenue Department electronically, but only after you give consent. Without it, your deduction can be rejected. You can usually tick this on the application form.
04
Pay within the calendar year
Only premiums actually paid between 1 January and 31 December count for that year. A premium paid in January counts for the new year.
05
Keep life policies for at least 10 years
If you cancel a qualifying life policy early, the tax relief you already received can be taken back and you may need to pay that tax for earlier years.
06
Your visa health policy may count
If your O-A or O-X health policy is issued by a Thai insurer and you have Thai-taxable income, its premium may also count toward the THB 25,000 health deduction. Ask the insurer for the premium certificate.
07
File on time
The yearly return is due by 31 March of the following year. Online filing usually gets a short extension.
Estimate your tax saving
Enter your yearly income and the premiums you pay. This gives a quick estimate only.
- Your pension insurance limit
- THB 180,000
- Insurance deductions allowed
- THB 75,000
- Estimated tax without these deductions
- THB 125,000
- Estimated tax with these deductions
- THB 108,000
Estimated tax saving
THB 17,000
This estimate only includes the standard 50% employment expense deduction (up to THB 100,000) and the THB 60,000 personal allowance. Your real tax depends on all your income, allowances and withholding. It is not tax advice.
Example
A company director earns THB 1,200,000 a year. They pay THB 30,000 for health insurance and THB 90,000 for a 10-year life policy.
Deductions allowed: THB 100,000 (health THB 25,000 + life THB 75,000). Estimated tax falls from THB 125,000 to THB 103,000 — a saving of about THB 22,000.
How we help
- 1Review the policies you already have and check which ones may qualify
- 2Suggest Thai life, health and critical illness plans that suit you and your budget
- 3Help you complete the application, including your consent for the insurer to send data to the Revenue Department
- 4Make sure you receive your premium certificates to give to your accountant
Please note
Expat Personal Services is an insurance agent and broker, not a tax adviser or accountant. This page is general information based on Revenue Department sources and is not tax advice. Your tax position depends on your residency, income and other deductions. Please confirm with a qualified accountant or the Revenue Department before you rely on any deduction.
Official sources
- Revenue Department – Personal income tax (English)
- Revenue Department – Q&A on life, pension and health insurance deductions (Thai)
- Revenue Department – Rules for pension (annuity) insurance, Notice No. 194 (Thai)
- Revenue Department – Insurers sending premium data electronically (Thai)
- Revenue Department ruling – company-paid health insurance for a managing director (Thai)
- PwC Worldwide Tax Summaries – Thailand individual deductions
A conversation is a good place to start
Let’s find the right way forward.
Your needs are personal. Your support should be, too.