Tax Deduction for a Second Child

26 Nov 2018

Previously, a child deductible amount for personal income tax purposes was 30,000 baht per child. 


In November 2018, the Thai government issued the Act Amending the Revenue Code No. 46 (effective from the tax year 2018 onward). This law increased a deductible amount (for personal income tax purposes of a taxpayer) for the second child (and/or the subsequent child) that was born in or after 2018 from 30,000 baht to 60,000 baht per child. 


The deductible amount for the first child (regardless of the year of birth of that child) and the subsequent children that were born before 2018 shall remain at 30,000 baht per child. 


Please note that earlier this year, the Thai government issued another law that allows a taxpayer to deduct the medical expenses, for her personal income tax purposes, that she (or her husband) paid for prenatal care or child delivery. The deductible amount shall equate the actual paid amount and capped at 60,000 baht per childbirth. In case of a married couple who filed tax returns separately, only the wife shall get that deduction, even if the expenses were paid by her husband. 


Therefore in the case where a female taxpayer, who filed a tax return separately from her husband, and who gave birth to a second (or subsequent) child in 2018, she will be entitled to the following tax deductions:

      1. a deduction for the first child of 30,000 baht;

      2. a deduction for the second child of 60,000 baht;

      3. a maximum deduction for the expenses paid for her prenatal care or child delivery of 60,000 baht


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