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Calculate rental income tax

Property rental income tax 40(5) deducted 30% or real plus withholding tax 5%

taxVerifiable formulaYou can save and share results.

For rental property owners

Income type 40(5) minus expenses 30% or actual

Updated year criteria 2026

Rental Income Tax Calculator

The Rental Income Tax Calculator estimates a vehicle-cost estimate for the scenario you entered from the vehicle price or cost, payment period, applicable rate, usage and provider charges shown on the page. Replace the example values with your own rental income tax figures and recalculate after changing an assumption. Treat it as a planning estimate and independently verify the current rule or provider terms.

Calculate income tax on property rental income. Compare the deductions of the lump sum expense 30% with the actual expenses. To find the most tax-saving way

Fill in rental income information

Loan interest + repair costs + insurance costs + other things related to rental properties

Personal allowance 60,000 + social security + others

In the case that the renter is a company, 5% will be deducted per month. Fill in to see if you have to pay more or get it back.

Income tax from rental How to calculate?

Property rental income (house, land, condo, commercial building) is income type 40(5) according to the Revenue Code.

Calculation steps

  1. Total rent for the whole year
  2. Deduct expenses 30% as a lump sum or as actual deductions. (Choose the method that is more beneficial)
  3. Deduction of personal allowances and others
  4. Calculate tax on net income based on stepped rates. 5–35%
  5. Deduct withholding tax 5% that has already been deducted.

Frequently asked questions

How is rental income taxed?
Income from renting property is type 40(5) and must be included as income for the whole year and filed. P. N. D.90 The expenses can be deducted. 30% is a flat rate. or actually deducted
Does the renter have to withhold tax at source?
If the renter is a company or department store, withholding tax 5% must be deducted from the rent every time it is paid. and issue a withholding tax certificate to the property owner But if the renter is a natural person who does not conduct business, no deduction is required.
What expenses are actually deductible?
Expenses that can actually be deducted include mortgage interest, repair costs, and property insurance. Maintenance cost Management fee and depreciation (For property used for rent)
If renting multiple units, how do I file taxes?
Income from renting every unit must be included as income type 40(5) and then deducted from total expenses. (Bulk or real) before calculating taxes in the form P. N. D.90
Does rental income have to be registered for VAT?
Income from residential rentals is exempt from VAT, but commercial rentals (offices, warehouses) are subject to VAT 7% if income exceeds 1.8 million baht per year.

Official reference source

Disclaimer: Calculation results are only estimates. Reference the tax rate for the year 2026 from the Revenue Department. Please consult a tax professional for your specific circumstances.

English calculator guide

How to use the Rental Income Tax Calculator

Use this page to test a specific rental income tax 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 rental income tax estimate instead of relying on a generic example.

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

Inputs for the rental income tax estimate

For this rental income tax calculation, check the vehicle price or cost, payment period, applicable rate, usage and provider charges shown on the page. The result is designed to show a vehicle-cost estimate for the scenario you entered, not a guaranteed provider price or official decision.

How the rental income tax result is calculated

The calculator applies the displayed statutory rates, thresholds and allowances to the figures you enter. Reusing the same rental income tax inputs will produce the same estimate, which makes the page suitable for controlled scenario comparisons.

Checks for a rental income tax decision

Compare the estimate with a current written quote and include insurance, registration and other ownership costs. For rental income tax, 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. Because this calculation can affect an important financial, legal or health decision, independently verify the inputs and current rules before relying on the result.

Language QA
Terminology, numeric values and calculator controls checked
Calculator scope
Tax and statutory rate
Last English review
26 July 2026

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