{"id":10535,"date":"2025-12-23T10:44:45","date_gmt":"2025-12-23T03:44:45","guid":{"rendered":"https:\/\/fdi.co.th\/?p=10535"},"modified":"2026-01-13T14:23:59","modified_gmt":"2026-01-13T07:23:59","slug":"%e0%b8%a7%e0%b8%b4%e0%b8%98%e0%b8%b5%e0%b8%84%e0%b8%b3%e0%b8%99%e0%b8%a7%e0%b8%93%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b9%80%e0%b8%87%e0%b8%b4%e0%b8%99%e0%b9%84%e0%b8%94%e0%b9%89%e0%b8%9a%e0%b8%b8","status":"publish","type":"post","link":"https:\/\/fdi.co.th\/en\/blog\/%e0%b8%a7%e0%b8%b4%e0%b8%98%e0%b8%b5%e0%b8%84%e0%b8%b3%e0%b8%99%e0%b8%a7%e0%b8%93%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b9%80%e0%b8%87%e0%b8%b4%e0%b8%99%e0%b9%84%e0%b8%94%e0%b9%89%e0%b8%9a%e0%b8%b8\/","title":{"rendered":"How to calculate personal income tax, along with how to use tax deductions for the 2026 tax year."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"10535\" class=\"elementor elementor-10535\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-383a63b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"383a63b1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4397a2dc\" data-id=\"4397a2dc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f0f10ea elementor-widget elementor-widget-text-editor\" data-id=\"3f0f10ea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Personal income tax is a close-to-home matter that income earners in Thailand cannot avoid, whether they are salaried employees, freelancers, small business owners, or individuals with multiple sources of income. Normally, a tax return must be filed once a year (filed between January 1 and March 31 of the following year). For those with income from certain types, such as business operations or property rental (Categories 5\u20138), a mid-year tax return must be filed for income earned between January 1 and June 30, within the period from July 1 to September 30 of that year. It is advisable to check each year for any changes in conditions or requirements issued by the Revenue Department.<\/span><\/p><p><span style=\"font-weight: 400;\">By understanding \u201chow to calculate tax\u201d and \u201chow to properly use tax deductions,\u201d taxpayers can plan their finances more effectively, be aware of lawful tax deductions, and avoid the risk of errors in tax filing.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">In this article, we will guide you through a step-by-step understanding of how to calculate personal income tax, along with an explanation of tax deduction entitlements, as a guideline for beginners or those who wish to update their knowledge on tax filing for the 2026 tax year.\u00a0<\/span><\/p><p>\u00a0<\/p><h2 style=\"text-align: center;\"><b>What is personal income tax, and who is required to pay it?<\/b><\/h2><p><span style=\"font-weight: 400;\">Personal income tax is a tax levied on the \u201cincome\u201d of individuals earned during a tax year, whether it comes from salaries, wages, service fees, self-employment, rental income, interest, or other income as prescribed by law.<\/span><\/p><p><span style=\"font-weight: 400;\">Those who are required to pay tax include:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals who earn income in Thailand that reaches the taxable income threshold.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals who have income from abroad and bring the money into Thailand in accordance with the conditions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign nationals who earn income from work or activities in Thailand (in certain cases), with tax assessment rules and tax rates governed by the Revenue Code of the Revenue Department.\u00a0<\/span><\/li><\/ul><p><strong>What types of income are subject to tax?<\/strong><\/p><p><span style=\"font-weight: 400;\">Taxable income refers to income or earnings received from work, such as salary, wages, allowances, bonuses, pensions, and similar payments.<\/span><\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-10537\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-17-300x200.png\" alt=\"\" width=\"568\" height=\"379\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-17-300x200.png 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-17-1024x683.png 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-17-768x512.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-17-1536x1024.png 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-17-18x12.png 18w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-17.png 1800w\" sizes=\"(max-width: 568px) 100vw, 568px\" \/><\/p><h2><b>Steps and methods for calculating personal income tax.\u00a0<\/b><\/h2><h3><b>Step 1: Collect information on \u201ctotal income\u201d throughout the tax year.<\/b><\/h3><p><span style=\"font-weight: 400;\">The first step in calculating tax is to gather all assessable income earned during the tax year, such as:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary, bonus, and wages.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Service fees from contract work or self-employment.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from renting out property.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from a personal business.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">This total is called \u201ctotal income,\u201d which is not yet the final taxable base, as expenses and allowances can still be deducted.\u00a0<\/span><\/p><p>\u00a0<\/p><h3><b>Step 2: Deduct \u201cexpenses\u201d according to the type of income.<\/b><\/h3><p><span style=\"font-weight: 400;\">After obtaining the total income, taxpayers are entitled to deduct expenses according to the type of income. For those who earn income in the form of salary (Type 1 income), a standard expense deduction can be applied.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">50% of income, but not exceeding 100,000 baht.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">If the income is from other types, such as freelance work or a personal business, the allowable expense deduction rates differ as prescribed by law. After deducting expenses, the resulting amount is called \u201cincome after expenses.\u201d<\/span><\/p><p>\u00a0<\/p><h3><b>Step 3: Deduct \u201ctax allowances\u201d according to the entitlements available.<\/b><\/h3><p><a href=\"https:\/\/fdi.co.th\/en\/\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32\u0e20\u0e32\u0e29\u0e35\u0e41\u0e25\u0e30\/\"><img decoding=\"async\" class=\"aligncenter wp-image-10541\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/FDI-Group-21-267x300.png\" alt=\"\" width=\"715\" height=\"803\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/FDI-Group-21-267x300.png 267w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/FDI-Group-21-768x864.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/FDI-Group-21-11x12.png 11w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/FDI-Group-21.png 960w\" sizes=\"(max-width: 715px) 100vw, 715px\" \/><\/a><\/p><p><span style=\"font-weight: 400;\">Tax allowances are benefits provided by law to taxpayers to further reduce the taxable base before calculating the actual tax payable.<\/span><\/p><h3><b>Basic allowance category.<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal allowance for the income earner.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Spouse allowance (in cases where the spouse has no income).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Child allowance according to the specified conditions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allowance for supporting parents or legally recognized persons with disabilities.<\/span><\/li><\/ul><h3><b>Insurance and savings category.<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Life insurance premiums.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Health insurance premiums (for oneself and parents).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provident fund contributions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">RMF \/ SSF \/ GPF \/ NSRF contributions, with a total not exceeding the legal ceiling (currently, the combined limit is 500,000 baht).<\/span><\/li><\/ul><h3><b>Other allowance category.<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Home loan interest.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Donations for education or public benefit purposes (subject to a limit).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">After deducting all allowances, the resulting amount is called net income, which serves as the basis for calculating the actual tax.<\/span><\/p><p>\u00a0<\/p><h3><b>Step 4: Calculate tax using the progressive tax rates.<\/b><\/h3><p><span style=\"font-weight: 400;\">Thailand uses a progressive tax rate for personal income tax, meaning that the higher the net income, the higher the tax rate for each income bracket. The current tax rates are as follows:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">0 \u2013 150,000 baht: Exempt from tax.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">150,001 \u2013 300,000 baht: Tax rate 5%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">300,001 \u2013 500,000 baht: Tax rate 10%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">500,001 \u2013 750,000 baht: Tax rate 15%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">750,001 \u2013 1,000,000 baht: Tax rate 20%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1,000,001 \u2013 2,000,000 baht: Tax rate 25%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2,000,001 \u2013 5,000,000 baht: Tax rate 30%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Over 5,000,000 baht: Tax rate 35%.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The calculation must be done separately for each bracket; you cannot apply a single rate to the entire net income.<\/span><\/p><p>\u00a0<\/p><h2><b>Example of an easy-to-understand progressive tax calculation:<\/b><\/h2><p><span style=\"font-weight: 400;\">Mr. AA has an annual income of 580,000 baht, a personal allowance of 60,000 baht, and social security contributions of 9,000 baht. His tax can be calculated using the progressive rates as follows:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">1. Total annual income: 580,000 baht\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">2. Deduct expenses: 100,000 baht (50% of 580,000 is 290,000, but the maximum deductible is 100,000).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">3. Deduct personal allowance of 60,000 baht plus social security of 9,000 baht = 69,000 baht.<\/span><\/p><p><span style=\"font-weight: 400;\">4. Net income: 580,000 \u2013 100,000 \u2013 69,000 = 411,000 baht.<\/span><\/p><p><span style=\"font-weight: 400;\">5. Tax calculation:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\"><strong>Step 1:<\/strong> (0 \u2013 150,000): Exempted = 0 baht.<\/span><\/p><p><span style=\"font-weight: 400;\"><strong>Step 2:<\/strong> (150,001 \u2013 300,000): (300,000 \u2013 150,000) \u00d7 5% = 7,500 baht.<\/span><\/p><p><span style=\"font-weight: 400;\"><strong>Step 3:<\/strong> (300,001 \u2013 500,000): (411,000 \u2013 300,000) \u00d7 10% = 11,100 baht.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\"><strong>Total tax payable.<\/strong> 0 + 7,500 + 11,100 = 18,600 baht<\/span><\/p><p><strong>From the example above, it can be concluded that Mr. AA must pay tax in the amount of 18,600 baht.<\/strong><\/p><p>\u00a0<\/p><h2><b>Example of a simplified tax calculation formula.\u00a0<\/b><\/h2><p><span style=\"font-weight: 400;\">The basic principle of tax calculation, summarized briefly, is:<\/span><\/p><ul><li aria-level=\"1\"><b><i>Formula to calculate net income:\u00a0<\/i><\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">Net income = Income \u2013 Expenses \u2013 Allowances<\/span><\/p><ul><li aria-level=\"1\"><b><i>Formula to calculate tax from net income:<\/i><\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">Tax payable = Net income \u00d7 Tax rate\u00a0<\/span><\/p><p>\u00a0<\/p><h2><b>Guidelines for maximizing tax deduction benefits for the 2026 tax year.<\/b><\/h2><p><span style=\"font-weight: 400;\">Taxpayers should start planning deductions at the beginning of the year, rather than waiting until the end, because some entitlements require investment or advance payment, such as funds or insurance.<\/span><\/p><p><span style=\"font-weight: 400;\">Recommended guidelines include:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check all basic deduction entitlements to ensure you have claimed any government-supported programs, such as \u201cTour-D-Dee Mee Khuen\u201d or others.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Plan savings through RMF \/ SSF according to your own income level.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Choose insurance that provides valuable coverage, suits your lifestyle, covers all aspects of your life, and can be legitimately used for tax deductions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep all types of documents and evidence complete.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Deduction information should be checked against the latest announcements from the Revenue Department each year, as conditions may change.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Calculating personal income tax is not complicated if you understand the process systematically, from totaling income, deducting expenses, applying allowances, to calculating tax using the progressive rates.<\/span><\/p><p><span style=\"font-weight: 400;\">For the 2026 tax year, planning and using tax deductions appropriately will help income earners manage their taxes more effectively. This allows for lawful tax reduction while also promoting long-term financial discipline.\u00a0<\/span><\/p><p>\u00a0<\/p><p><b>Contact Us\u00a0<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Facebook : FDI Group \u2013 Business Consulting<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">@fdigroup<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phone : 02-642-6866, 02-642-6869, 02-642-6895<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail : infojob@fdi.co.th<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website :<\/span><a href=\"https:\/\/fdi.co.th\/en\/\"> <span style=\"font-weight: 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sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a\n                        class=\"eael-grid-post-link\"\n                        href=\"https:\/\/fdi.co.th\/en\/blog\/%e0%b9%80%e0%b8%97%e0%b8%84%e0%b8%99%e0%b8%b4%e0%b8%84%e0%b8%9a%e0%b8%a3%e0%b8%b4%e0%b8%ab%e0%b8%b2%e0%b8%a3%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5-sme-%e0%b8%a5%e0%b8%94%e0%b8%ab%e0%b8%a2%e0%b9%88\/\"\n                        title=\"SME Tax Management Tips : Corporate Tax Deductions and Incentives Explained\"rel=\"nofollow\"target=\"_blank\">SME Tax Management Tips : Corporate Tax Deductions and Incentives Explained<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\"><img alt=' ' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=192&#038;d=mm&#038;r=g 2x' class='avatar avatar-96 photo' height='96' width='96' \/><\/a><\/div><div class=\"eael-entry-meta\"><span class=\"eael-posted-by\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\" title=\"Posts by  \" rel=\"author\"> <\/a><\/span><span class=\"eael-posted-on\"><time datetime=\"16\/12\/2025\">16\/12\/2025<\/time><\/span><\/div><\/div><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23 SME \u0e04\u0e27\u0e23\u0e43\u0e2a\u0e48\u0e43\u0e08\u0e41\u0e25\u0e30\u0e08\u0e33\u0e40\u0e1b\u0e47\u0e19\u0e17\u0e35\u0e48\u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e21\u0e35\u0e04\u0e27\u0e32\u0e21\u0e23\u0e39\u0e49\u0e40\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e35...<\/p><a\n                            href=\"https:\/\/fdi.co.th\/en\/blog\/%e0%b9%80%e0%b8%97%e0%b8%84%e0%b8%99%e0%b8%b4%e0%b8%84%e0%b8%9a%e0%b8%a3%e0%b8%b4%e0%b8%ab%e0%b8%b2%e0%b8%a3%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5-sme-%e0%b8%a5%e0%b8%94%e0%b8%ab%e0%b8%a2%e0%b9%88\/\"\n                            class=\"eael-post-elements-readmore-btn\"rel=\"nofollow\"target=\"_blank\">Read More<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"10269\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-media\"><div class=\"eael-entry-overlay fade-in\"><i class=\"\" aria-hidden=\"true\"><\/i><a href=\"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%87%e0%b8%9a%e0%b8%94%e0%b8%b8%e0%b8%a5%e0%b8%84%e0%b8%b7%e0%b8%ad%e0%b8%ad%e0%b8%b0%e0%b9%84%e0%b8%a3-how-to-%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%ad%e0%b9%88%e0%b8%b2%e0%b8%99%e0%b8%87%e0%b8%9a\/\"rel=\"nofollow\"target=\"_blank\"><\/a><\/div><div class=\"eael-entry-thumbnail\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"1200\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244.png\" class=\"attachment-full size-full wp-image-10271\" alt=\"\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244.png 1800w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244-300x200.png 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244-1024x683.png 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244-768x512.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244-1536x1024.png 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244-18x12.png 18w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a\n                        class=\"eael-grid-post-link\"\n                        href=\"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%87%e0%b8%9a%e0%b8%94%e0%b8%b8%e0%b8%a5%e0%b8%84%e0%b8%b7%e0%b8%ad%e0%b8%ad%e0%b8%b0%e0%b9%84%e0%b8%a3-how-to-%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%ad%e0%b9%88%e0%b8%b2%e0%b8%99%e0%b8%87%e0%b8%9a\/\"\n                        title=\"What is a Balance Sheet? How to Read Financial Statements for Beginners!\"rel=\"nofollow\"target=\"_blank\">What is a Balance Sheet? How to Read Financial Statements for Beginners!<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\"><img alt=' ' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=192&#038;d=mm&#038;r=g 2x' class='avatar avatar-96 photo' height='96' width='96' \/><\/a><\/div><div class=\"eael-entry-meta\"><span class=\"eael-posted-by\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\" title=\"Posts by  \" rel=\"author\"> <\/a><\/span><span class=\"eael-posted-on\"><time datetime=\"14\/10\/2025\">14\/10\/2025<\/time><\/span><\/div><\/div><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u0e07\u0e1a\u0e14\u0e38\u0e25\u0e04\u0e37\u0e2d\u0e2d\u0e30\u0e44\u0e23 ? \u0e07\u0e1a\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e17\u0e35\u0e48\u0e04\u0e19\u0e17\u0e33\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e04\u0e27\u0e23\u0e23\u0e39\u0e49...<\/p><a\n                            href=\"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%87%e0%b8%9a%e0%b8%94%e0%b8%b8%e0%b8%a5%e0%b8%84%e0%b8%b7%e0%b8%ad%e0%b8%ad%e0%b8%b0%e0%b9%84%e0%b8%a3-how-to-%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%ad%e0%b9%88%e0%b8%b2%e0%b8%99%e0%b8%87%e0%b8%9a\/\"\n                            class=\"eael-post-elements-readmore-btn\"rel=\"nofollow\"target=\"_blank\">Read More<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"10170\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-media\"><div class=\"eael-entry-overlay fade-in\"><i class=\"\" aria-hidden=\"true\"><\/i><a href=\"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%ab%e0%b8%a5%e0%b8%b1%e0%b8%87%e0%b8%88%e0%b8%94%e0%b8%97%e0%b8%b0%e0%b9%80%e0%b8%9a%e0%b8%b5%e0%b8%a2%e0%b8%99%e0%b8%9a%e0%b8%a3%e0%b8%b4%e0%b8%a9%e0%b8%b1%e0%b8%97%e0%b9%81%e0%b8%a5%e0%b9%89\/\"rel=\"nofollow\"target=\"_blank\"><\/a><\/div><div class=\"eael-entry-thumbnail\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"1200\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/09\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-09-24T100900.186.png\" class=\"attachment-full size-full wp-image-10171\" alt=\"\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/09\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-09-24T100900.186.png 1800w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/09\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-09-24T100900.186-300x200.png 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/09\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-09-24T100900.186-1024x683.png 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/09\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-09-24T100900.186-768x512.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/09\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-09-24T100900.186-1536x1024.png 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/09\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-09-24T100900.186-18x12.png 18w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a\n                        class=\"eael-grid-post-link\"\n                        href=\"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%ab%e0%b8%a5%e0%b8%b1%e0%b8%87%e0%b8%88%e0%b8%94%e0%b8%97%e0%b8%b0%e0%b9%80%e0%b8%9a%e0%b8%b5%e0%b8%a2%e0%b8%99%e0%b8%9a%e0%b8%a3%e0%b8%b4%e0%b8%a9%e0%b8%b1%e0%b8%97%e0%b9%81%e0%b8%a5%e0%b9%89\/\"\n                        title=\"\u0e2b\u0e25\u0e31\u0e07\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e41\u0e25\u0e49\u0e27 \u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e17\u0e33\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17 &#8211; \u0e27\u0e32\u0e07\u0e41\u0e1c\u0e19\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23 ?\"rel=\"nofollow\"target=\"_blank\">After registering a company, how should you manage corporate accounting and tax planning?<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\"><img alt=' ' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=192&#038;d=mm&#038;r=g 2x' class='avatar avatar-96 photo' height='96' width='96' \/><\/a><\/div><div class=\"eael-entry-meta\"><span class=\"eael-posted-by\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\" title=\"Posts by  \" rel=\"author\"> <\/a><\/span><span class=\"eael-posted-on\"><time datetime=\"24\/09\/2025\">24\/09\/2025<\/time><\/span><\/div><\/div><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u0e17\u0e33\u0e44\u0e21\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23 \u0e40\u0e08\u0e49\u0e32\u0e02\u0e2d\u0e07\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e15\u0e49\u0e2d\u0e07\u0e17\u0e33\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e41\u0e25\u0e30\u0e27\u0e32\u0e07\u0e41\u0e1c\u0e19\u0e20\u0e32\u0e29\u0e35\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u00a0 \u0e15\u0e32\u0e21\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e01\u0e32\u0e23\u0e1a\u0e31\u0e0d\u0e0a\u0e35...<\/p><a\n                            href=\"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%ab%e0%b8%a5%e0%b8%b1%e0%b8%87%e0%b8%88%e0%b8%94%e0%b8%97%e0%b8%b0%e0%b9%80%e0%b8%9a%e0%b8%b5%e0%b8%a2%e0%b8%99%e0%b8%9a%e0%b8%a3%e0%b8%b4%e0%b8%a9%e0%b8%b1%e0%b8%97%e0%b9%81%e0%b8%a5%e0%b9%89\/\"\n                            class=\"eael-post-elements-readmore-btn\"rel=\"nofollow\"target=\"_blank\">Read More<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    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