Personal allowance
Single taxpayer
Undivided estate
Non-juristic partnership or body of persons
Spouse allowance
Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person)
Education (additional allowance for child studying in educational institution in Thailand)
Parents allowance
Life insurance premium paid by taxpayer or spouse
Approved provident fund contributions paid by taxpayer or spouse