All deductions EXCEPT from savings and investments i.e. SSF, RMF, pension insurance, provident fund,
government pension fund, private teacher aid fund and national savings fund.
These deductions include the followings (with conditions):
- Taxpayer and family e.g. taxpayer (60,000 Baht), spouse, child, etc.
- Social security contribution
- Life and health insurance premiums
- Interest paid on loan for purchase, hire-purchase, or construction of residence
- Donations
- Economic stimulus measures e.g. SSFX
- Etc.