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Updated year criteria 2026
Spouse's Deduction Calculator
The Spouse's Deduction Calculator estimates an income, tax or statutory-cost estimate for the figures entered from the income, employment or business status, relevant period, allowances and current thresholds shown on the page. Replace the example values with your own spouses deduction figures and recalculate after changing an assumption. Use it to compare scenarios, then verify any current rate or fee before acting.
Calculate the spouse's deduction according to the Revenue Department criteria. Deduction is 60,000 baht when the spouse has legally registered their marriage and has no income.
Check conditions and calculate deductions.
Result of calculation of spouse deduction
Right to deduct
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Deduction
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Estimated tax savings
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How is the spouse deduction 2026 used?
If the marriage is legally registered and the spouse has no income Income earners can use the 60,000 baht deduction when submitting the form. P. N. D.90 or P. N. D.91
Important conditions
Spouses must register their marriage according to Thai law.
The spouse must not have assessable income in that tax year. at all
Can be used in conjunction with personal deductions of 60,000 baht for a total of 120,000 baht.
Can be used both in the case of filing separately and filing together (in the case of filing separately, the income earner is the user of the rights)
Frequently asked questions
How much can you deduct for your spouse?
Can be deducted 60,000 baht if the spouse has no income in that tax year. or have income but choose to file together
Spouse has low income Can you still get a discount?
No, the condition is that the spouse must have no income at all in that tax year. If the spouse has even a small income, this deduction cannot be used.
File taxes separately or combined. Is there a difference in deductions for married couples?
When filing jointly, a spouse with no income can qualify for the 60,000 baht spouse allowance. The eligible income earner may also claim the allowance when spouses file separately.
Can the spouse's deduction be duplicated with the personal deduction?
Personal allowance 60,000 baht belongs to those with income. Spouse allowance 60,000 baht belongs to the spouse. Can be used simultaneously including 120,000 baht
How many days of marriage before you can use the deduction?
Must be legally married (marriage registration) as of December 31 of that tax year
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.
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 Spouse's Deduction Calculator
Use this page to test a specific spouses 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 spouse's deduction estimate instead of relying on a generic example.
Build a baseline spouses deduction case with figures that match your situation.
Run a second spouses deduction case after changing the rate, period, quantity or other key assumption.
Record the difference between the two spouses deduction results and the input responsible for it.
Inputs for the spouses deduction estimate
For this spouses deduction calculation, check the income, employment or business status, relevant period, allowances and current thresholds shown on the page. The result is designed to show an income, tax or statutory-cost estimate for the figures entered, not a guaranteed provider price or official decision.
How the spouses deduction result is calculated
The calculator applies the displayed inputs to the stated arithmetic relationship. Reusing the same spouses deduction inputs will produce the same estimate, which makes the page suitable for controlled scenario comparisons.
Checks for a spouses deduction decision
Check the effective date and confirm current rules with the relevant Thai authority or a qualified adviser. For spouses 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
Review formula structure, test cases, data sources, effective dates, and risk language accordingly.How to check our · There is no claim that an outside professional reviewed it. Unless the page directly states the name and qualifications. This content is therefore not individual advice.
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