The Tax for Small Entrepreneurs 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 tax small entrepreneurs 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 for those earning income from a business or self-employment. Compare lump sum deductions with actual expenses.
Fill in income and expense information
Calculation results
Less lump sum expenses
-
Lump sum cost-
net income-
Tax payable-
Deduct actual expenses
According to actual evidence
Actual cost-
net income-
Tax payable-
Bulk expense rates based on income type
Income type
Flat rate
ceiling
40(1) Salary / 40(2) Wage
50%
100,000 baht
40(8) Commercial/Industrial
60%
no ceiling
40(8) general services
60%
no ceiling
Frequently asked questions
What kind of taxes do small entrepreneurs file?
Those with income type 40(2) who have income from work wages and 40(8) income from other businesses must submit P. N. D. form 90 within 31 March of the next year.
How much can be deducted for expenses type 40(2)?
Income type 40(2) can deduct expenses 50% of income but not more than 100,000 baht, same as salary.
How much can be deducted for expenses type 40(8)?
Income type 40(8) from commercial/industrial business can be deducted 60%, while service business can deduct 60% or 50%, depending on the type. But if the actual expenses can be deducted more It's better to actually use it.
Do small entrepreneurs have to register VAT?
If your income exceeds 1.8 million baht per year, you must register VAT. If it is less than 1.8 million baht, you can choose to register or not.
If you have both income 40(2) and 40(8), how do you submit it?
All types of income must be included in the form. Same P. N. D.90, but expenses deducted separately according to the rate of each type of income.
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. Reference the tax rate for the year 2026 from the Revenue Department. Please consult an accountant or tax professional for specific circumstances.
English calculator guide
How to use the Tax for Small Entrepreneurs Calculator
Use this page to test a specific tax small entrepreneurs 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 tax for small entrepreneurs estimate instead of relying on a generic example.
Build a baseline tax small entrepreneurs case with figures that match your situation.
Run a second tax small entrepreneurs case after changing the rate, period, quantity or other key assumption.
Record the difference between the two tax small entrepreneurs results and the input responsible for it.
Inputs for the tax small entrepreneurs estimate
For this tax small entrepreneurs 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 tax small entrepreneurs result is calculated
The calculator applies the displayed statutory rates, thresholds and allowances to the figures you enter. Reusing the same tax small entrepreneurs inputs will produce the same estimate, which makes the page suitable for controlled scenario comparisons.
Checks for a tax small entrepreneurs decision
Check the effective date and confirm current rules with the relevant Thai authority or a qualified adviser. For tax small entrepreneurs, 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.
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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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