Pension Insurance Premium Paid
If you paid an insurance premium and the policy is a ‚pension insurance‛, you are entitled to an additional deduction. The eligible deduction for pension insurance premium paid is the following amount:
a. The actual amount you paid.
b. This amount must not exceed 15% of your assessable income.
c. The maximum amount is 200,000 baht.
If your spouse has income and is filing tax return jointly with you, he/she can also claim the qualified pension insurance premium paid, under the same conditions above.