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Calculate parents' deduction

Calculate the deductible for your parents and spouse 30,000 baht/person, maximum 4 person (120,000 baht)

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Updated year criteria 2026

Parents' Deduction Calculator

The Parents' Deduction Calculator estimates a property-cost or return estimate for your scenario from the property value, financing or rental assumptions, time period, fees and rates shown on the page. Replace the example values with your own parents deduction figures and recalculate after changing an assumption. Use it to compare scenarios, then verify any current rate or fee before acting.

Calculate parental allowance according to the Revenue Department criteria. Deduction can be 30,000 baht per person, up to 4 people (own parents and spouse's parents). Conditions: Age 60 and above, income not more than 30,000 baht/year.

Enter the number of parents who are eligible for the deduction.

own parents
Spouse's parents

What are the conditions for parents' deduction 2026?

Income earners can deduct the cost of caring for their parents as a deduction of 30,000 baht each. They must be their own parents or their spouses, totaling up to 4 people (120,000 baht).

Conditions for deduction

  • Parents must be of age 60 years of age or older In the tax year filed
  • Parents must have income Not more than 30,000 baht per year
  • The income earner must be named in the deduction certificate (Form L. Y.03).
  • The same parents can deduct only 1 people only
  • A deduction can be given to the spouse's parents. Even if married couples file taxes separately

How to request a certificate

Download form L. Y.03 From the Revenue Department website Have the father or mother sign the certificate. Then keep it as evidence for submitting the form. P. N. D.90/91

Formula used for calculation

Parents' deduction = 30,000 baht × number of people (Maximum 2 people = 60,000 baht)

Conditions: Father-Mother must be 60 years of age or older and have no income exceeding 30,000 baht/year.

Calculation example

Example 1: Father 1 person, age 65 years, no income.

  • Deduction rights = 30,000 × 1 = 30,000 baht

Example 2: Both parents, age 62 years, no income.

  • Deduction rights = 30,000 × 2 = 60,000 baht (Maximum 2 people)

summarize

Deduction for parents is the right of income earners who care for elderly parents. must be deducted from net income in the form P. N. D.91 They must have a certificate of parents' qualifications from the Revenue Department.

refer: Revenue Department: Deduction for parents [Update 2026]

Frequently asked questions

How much deduction can each parent receive?
Each parent can receive a deduction of 30,000 baht per person. You can bring your own parents and your spouse to deduct a maximum of 4 baht (maximum 120,000 baht).
How old must parents be to receive a deduction?
Parents must be 60 years of age or older as of December 31 of the tax year filed.
What income conditions must parents have?
Parents must have an income not exceeding 30,000 baht per year (total income of all types) to be eligible for the deduction.
If many brothers Who can get parents to get a discount?
The same parent can deduct only 1 person per parent 1 person. If many siblings must agree on who will use the rights.
Can parents and spouses be deducted?
Yes, parents of a spouse who are 60 or older and whose income does not exceed 30,000 baht/year can be deducted further, up to a maximum of 2 people (60,000 baht).

Learn more from our article.

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Summary before using this number

The calculated results are estimates for tax or expense planning. Before actually submitting, you should check the latest rates and conditions from the official agency.

  • Calculated based on the information you enter and the rate specified on the tool page.
  • Special cases may require additional evidence or conditions.
  • The final numbers may change according to actual documents and government agency announcements.
Revenue DepartmentCalculation method and references
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Disclaimer: Calculation results are only estimates. It does not constitute tax or legal advice. Please consult a tax professional for your specific circumstances.

English calculator guide

How to use the Parents' Deduction Calculator

Use this page to test a specific parents deduction scenario. Enter your own values in the calculator above, review the units beside each field, and recalculate after changing an assumption. The result updates the parents' deduction estimate instead of relying on a generic example.

  1. Build a baseline parents deduction case with figures that match your situation.
  2. Run a second parents deduction case after changing the rate, period, quantity or other key assumption.
  3. Record the difference between the two parents deduction results and the input responsible for it.

Inputs for the parents deduction estimate

For this parents deduction calculation, check the property value, financing or rental assumptions, time period, fees and rates shown on the page. The result is designed to show a property-cost or return estimate for your scenario, not a guaranteed provider price or official decision.

How the parents deduction result is calculated

The calculator applies the displayed inputs to the stated arithmetic relationship. Reusing the same parents deduction inputs will produce the same estimate, which makes the page suitable for controlled scenario comparisons.

Checks for a parents deduction decision

Confirm current lender, tax, transfer and provider terms before committing. For parents deduction, Treat the result as an estimate for planning. Tax rules, eligibility and deduction limits can depend on the tax year and your evidence, so compare the result with current Revenue Department guidance or a qualified adviser. Recheck the entered values and units if the result looks unexpected.

Language QA
Terminology, numeric values and calculator controls checked
Calculator scope
General arithmetic
Last English review
26 July 2026

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