4. The allowance for antenatal care and childbirth is not more than 60,000 baht per pregnancy. For twins, the allowance is only 60,000 baht because it is considered a one-time pregnancy.
- Husband and wife must agree on who will exercise this privilege.
- If filing taxes and paying taxes together Those who file taxes can use the 60,000 baht deduction right.
- If combined with the right to reimburse maternity and maternity expenses from public and private welfare benefits, it must not exceed 60,000 baht.
Conditions : Deducted according to actual expenses such as pregnancy examination, antenatal care, childbirth, treatment, and hospital rehabilitation.
5. The allowance for raising one’s parents and their spouses is 30,000 baht each, up to a maximum of 120,000 baht. The parents must be over 60 years old and have an annual income of not more than 30,000 baht.
6. Sponsorship for the disabled or handicapped 60,000 baht per person
Conditions : Persons with disabilities must have a disability identification card. and the income earner must be the person taking care of the disabled according to the law on “Promoting and improving the quality of life of the disabled”
Insurance group tax abatement Savings and Investments
group insurance tax deduction
1. Social Security Contributions For this year 2021 can be deductible up to 5,100 baht from the original maximum deduction of 9,000 baht (because in 2021 there is a reduction in social security contributions. to reduce the burden during the Covid-19 period to 3 rounds: the January cycle to 3%, the February-March cycle to 0.5% and the June-November cycle to 2.5%)
2. Life insurance Savings insurance and health insurance Deductible as actually paid but the total amount must not exceed 100,000 baht
condition :
- Health insurance must not exceed 25,000 baht.
- It is a life insurance with coverage from 10 years or more.
- It is a life insurance company that operates in Thailand.
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