Understanding medical costs and the new health insurance conditions
4 things health insurance holders should know before buying, renewing or making a claim
01Hospital room rates in 3 tiers: which health insurance should you choose?
Nightly single-room rates at public, mid-range private and premium private hospitals, 2026
Hospital room rates in 3 tiers: which health insurance should you choose?
Nightly single-room rates at public, mid-range private and premium private hospitals, 2026
Before choosing health insurance, ask yourself: if you became seriously ill today, which hospital would you want to stay in? Then choose a room benefit and annual limit sufficient for that hospital.
Nightly single-room rates at private hospitals in Bangkok
| Hospital | Standard single room | Most expensive room | Notes |
|---|---|---|---|
| Bumrungrad | 14,700 | 78,300 | Includes meals and service charge |
| Bangkok Hospital | 11,300 | 150,000 | Includes meals and service charge |
| BNH | 9,500 | 16,000 | Includes service charge, excludes meals |
| Navavej | 8,200 | 12,700 | Includes meals and service charge |
| Nonthavej | 7,860 | 11,960 | Includes meals and service charge |
| Kasemrad Prachachuen | 7,000 | 11,200 | Includes meals and service charge |
| Thonburi | 6,020 | 17,530 | Includes meals and service charge |
| Bangpakok 9 International | 5,900 | 19,500 | Includes meals and service charge |
| Bangkok Christian | 5,900 | 9,000 | Includes meals and service charge |
| Samitivej Sukhumvit | 5,200 | 20,000 | Excludes meals and service charge; the actual total is higher |
| CGH Phahonyothin | 5,070 | 11,590 | Includes meals and service charge |
| Camillian | 4,400 | 5,300 | Includes meals and service charge |
| Navamin 9 | 4,210 | 5,710 | Includes meals and service charge |
| Vibhavadi | 2,200 | 6,000–8,000 | Excludes meals and service charge |
The room is only a small part of the bill
Most of a hospital bill comes from medicine, doctors’ fees, surgery, ICU and tests. From Team A17’s claim reviews, an average hospital stay costs about THB 230,000, and many critical illness cases exceed THB 1–2 million. Always look at the annual limit and comprehensive coverage alongside the room rate.
Source: compiled from room rates published between February and September 2026. Public hospital private-room rates are approximate ranges. Actual prices may change; please check with the hospital before admission. Recommended limits are June’s initial guidance.
02Medical inflation: why a limit that seems large today may not be enough in 10 years
Medical costs in Thailand are projected to rise by about 10.8% in 2026, several times higher than general inflation
Medical inflation: why a limit that seems large today may not be enough in 10 years
Medical costs in Thailand are projected to rise by about 10.8% in 2026, several times higher than general inflation
WTW’s Global Medical Trends report projects that medical costs in Thailand will rise by about 10.8% in 2026, above the global average of about 10.3%, while general inflation in Thailand remains almost flat. The main drivers are increasingly expensive medical technology and new drugs, an ageing society and the growing prevalence of chronic disease.
What will THB 100,000 of treatment today cost in future?
| Medical costs rising per year | In 10 years | In 20 years |
|---|---|---|
| 5% | 162,889 | 265,330 |
| 8% | 215,892 | 466,096 |
| 10% | 259,374 | 672,750 |
If medical costs rise by 8% a year, they will double in about 9 years. A health insurance limit of THB 1 million that seems generous today may have the purchasing power of only about THB 400,000–500,000 in 10 years.
How to prepare
- Choose a comprehensive plan with an annual limit high enough for critical illness, not merely sufficient for today
- Review your limits every 3–5 years, or when your income or family circumstances change
- Act while you are young and healthy, as adding cover becomes more difficult once you have a pre-existing condition
- If premiums are too high, consider a plan with a deductible, or use your employer’s benefits to cover the first portion
Source: WTW Global Medical Trends, as reported by Thansettakij and Nation TV (May 2026). The compound-growth table is an illustrative example.
03Co-payment — what is it, and who must co-pay 30% or 50%?
Co-payment conditions in new health insurance policies from 20 March 2025, under guidelines from the OIC and the Thai Life Assurance Association
Co-payment — what is it, and who must co-pay 30% or 50%?
Co-payment conditions in new health insurance policies from 20 March 2025, under guidelines from the OIC and the Thai Life Assurance Association
Co-payment A co-payment means the insured pays part of the treatment cost and the insurer pays the remainder. This condition applies to health insurance policies with cover starting on or after 20 March 2025 and is assessed on inpatient (IPD) claims only; outpatient (OPD) claims are not counted.
Most people who claim normally will not be affected. The condition applies only at renewal, and only to those who claim frequently for minor illnesses or whose claims greatly exceed their premium.
| Case | Conditions in the previous policy year | Co-payment the following year |
|---|---|---|
| 1. Claims for minor illnesses (Simple Diseases) | Hospitalised without medical indication 3 or more times, with claims of 200% or more of the premium | 30% |
| 2. Claims for general illness | Excluding critical illness and major surgery: 3 or more claims, with claims of 400% or more of the premium | 30% |
| 3. Meets both case 1 and case 2 | Combined | Up to 50% |
Example
Annual premium of THB 20,000. This year you were hospitalised 3 times for minor illnesses, with costs of THB 10,000, 15,000 and 20,000, totalling THB 45,000, which exceeds 200% of the premium (THB 40,000). The following year you must co-pay 30% of covered treatment costs.
Key points
- Claims for critical illness, major surgery and treatment requiring hospitalisation on medical indication are not counted
- Reassessed every year: if your claims fall below the threshold the following year, the co-payment is removed at renewal
- The insurer must give written notice at least 15 days before the premium due date
- A co-payment does not reduce your premium
- Some plans offer a voluntary co-payment from day one in exchange for a lower premium; this is separate from the condition described here
Source: guidelines from the Office of Insurance Commission (OIC) and the Thai Life Assurance Association. Actual details are subject to each insurer’s policy terms.
04Simple Diseases — what are they, and when is hospitalisation appropriate?
Minor illnesses that require care regarding admission, and the inpatient criteria for valid claims
Simple Diseases — what are they, and when is hospitalisation appropriate?
Minor illnesses that require care regarding admission, and the inpatient criteria for valid claims
Simple Diseases These are common, non-severe illnesses without complications, most of which can be treated with medication and rest at home. Hospitalisation for these illnesses without medical indication counts towards the co-payment criteria.
Examples of illnesses in this group
| groups, per the Thai Life Assurance Association guidelines |
|---|
| Upper respiratory tract infections, such as the common cold and sore throat |
| Influenza |
| Acute diarrhoea |
| Dizziness |
| Other minor conditions without complications that do not affect daily life in the long term and allow recovery at home |
Each insurer may define the list differently. Some also include headache, myositis, allergies, gastritis and acid reflux. Please refer to the endorsement attached to your own policy.
Inpatient: health insurance definition
A person who must be treated in hospital continuously for at least 6 hours, is registered as an inpatient, and is admitted by a doctor on medical indication in accordance with medical standards. The key term is medical indication not simply a wish to rest in hospital
| Usually a medical indication for admission | Usually no medical indication |
|---|---|
| Severe dehydration; unable to eat or drink; vomiting or diarrhoea causing severe weakness | Cold, cough or sore throat that improves with medication |
| High fever that does not subside after medication, or abnormal blood results such as low platelets | Mild diarrhoea while still able to eat and drink |
| Shortness of breath, low blood oxygen, suspected pneumonia | Requesting admission to rest, or in order to claim on insurance |
| Low blood pressure, rapid pulse, drowsiness, or dizziness preventing walking | Health check-ups, or awaiting test results that can be done on an outpatient basis |
Source: guidelines from the Office of Insurance Commission (OIC) and the Thai Life Assurance Association
Year-end is approaching: time to plan your taxes
Most allowances must be paid or purchased by 31 December 2026 to reduce this year’s tax
Recommended RMF and ThaiESG funds for 4 investment styles
- K-GTECHRMFGlobal technology equitiesRisk 7
- TAIRMF-AAI and Big Data equitiesRisk 6
- SCBRMGHCHealth Care equitiesRisk 7
- K-GIFRMFGlobal infrastructure equitiesRisk 6
- MRENEWRMFClean energy equitiesRisk 7
- KKP GNP RMF-UHGlobal equities, Multi-ManagerRisk 6
- KF-US-PLUSRMFUS equitiesRisk 6
- SCBRMMLCAChina equities, All ChinaRisk 6
- B-ASIARMFAsian equitiesRisk 6
- PRINCIPAL VNEQRMFVietnamese equitiesRisk 6
- ES-GAINCOMERMFGlobal mixed fund, income-focusedRisk 5
- TGSMARTRMF-AGlobal mixed fund, downside-limitedRisk 5
- KTAG70/30-ThaiESGThai sustainable equities 70 / bonds 30Risk 5
- K-GDBONDRMFGlobal bondsRisk 5
- KKP INRMFThai bondsRisk 4
- BGOLDRMFGoldRisk 8
- K-ESGBF-ThaiESGThai sustainable bondsRisk 4
Source: Finnomena Tax Tactic 2026 (September 2026), summarised for an overview. This is not personalised investment advice. Investment involves risk; investors should understand the product features, return conditions and risks before investing. If you are unsure which style suits you, message June for a risk assessment.
012026 tax deduction checklist
The main allowances used by employees, with the cap for each item
2026 tax deduction checklist
The main allowances used by employees, with the cap for each item
Tax for 2026 is based on income from 1 January to 31 December 2026. Deductible expenses must be incurred within the same period.
| Item | Maximum deduction | Key conditions |
|---|---|---|
| Personal | 60,000 | Automatic for every taxpayer |
| Spouse with no income | 60,000 | Spouse must have no income for the entire year |
| Children | 30,000 / persons | Second and later children born from 2018: 60,000 each |
| Parental support | 30,000 / persons | Aged 60 or over, income not exceeding 30,000 a year, up to 4 persons |
| Social security | As actually paid | Maximum of about 10,500 in 2026 |
| Life insurance | 100,000 | Policy term of 10 years or more; combined with health insurance, not exceeding 100,000 |
| Your own health insurance | 25,000 | Counted within the 100,000 life insurance cap |
| Parents’ health insurance | 15,000 | Separate from the life insurance cap |
| Annuity insurance | 15% of income, not exceeding 200,000 | Retirement group total not exceeding 500,000 |
| RMF / Provident fund | 30% / 15% of income | Retirement group total not exceeding 500,000 |
| ThaiESG | 30% of income, not exceeding 300,000 | 5-year holding period; separate from the retirement group |
| Mortgage interest | 100,000 | As actually paid |
| Donations to education, sport, public hospitals | 2 times the amount paid | Up to 10% of income after allowances |
02How much tax can insurance save? A real example
Salary of THB 50,000: tax reduced by almost THB 19,000 with planning
How much tax can insurance save? A real example
Salary of THB 50,000: tax reduced by almost THB 19,000 with planning
Assume a monthly salary of THB 50,000 (THB 600,000 a year), with social security contributions and no other allowances used
| Without planning | With planning | |
|---|---|---|
| Life + health insurance | 0 | 100,000 |
| Annuity insurance (15%) | 0 | 90,000 |
| ThaiESG (10%) | 0 | 60,000 |
| Tax payable | 20,450 | 1,475 |
The money you put in does not disappear: part of it provides cover when you are ill, and the rest becomes retirement savings and investments.
Which should you choose first?
If you do not yet have health insurance, start there, as it provides both cover and a deduction. If you already have it, annuity insurance suits those who want guaranteed income in retirement, while ThaiESG and RMF suit those who can accept investment volatility.
03What is a tax bracket, and why does a small pay rise make your tax jump?
Understand the tax brackets and you will know which deductions are worthwhile
What is a tax bracket, and why does a small pay rise make your tax jump?
Understand the tax brackets and you will know which deductions are worthwhile
Thai personal income tax is progressive: each band of net income is taxed at that band’s rate. The rate of the highest band you reach is your marginal tax rate.
| Net income (THB) | Rate |
|---|---|
| 0 – 150,000 | Exempt |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1,000,000 | 20% |
| 1,000,001 – 2,000,000 | 25% |
| 2,000,001 – 5,000,000 | 30% |
| Over 5,000,000 | 35% |
Every 1 baht of deduction saves tax equal to your marginal rate. Someone in the 20% bracket who deducts an extra THB 100,000 saves about THB 20,000 in tax. The higher your bracket, the more planning is worth.
04When to file your 2026 tax return, and what documents to prepare
Prepare now and you can file in a few minutes early next year
When to file your 2026 tax return, and what documents to prepare
Prepare now and you can file in a few minutes early next year
2026 tax returns can be filed from early January to 31 March 2027. For online filing, the Revenue Department usually grants an extension of about one week; please check the announcement at rd.go.th again
Documents to keep
- Withholding tax certificate (50 Tawi) from your employer
- Premium payment certificates for life, health and annuity insurance
- Purchase certificates for RMF and ThaiESG funds
- Mortgage interest certificate from your bank
- Donation receipts, or confirmation that donations are recorded in the e-Donation system
05What is inheritance tax, who pays it, and how can life insurance help?
Inheritances over THB 100 million per heir are taxed, payable in cash within 150 days
What is inheritance tax, who pays it, and how can life insurance help?
Inheritances over THB 100 million per heir are taxed, payable in cash within 150 days
Inheritance tax is paid by the heir, not the deceased. It is assessed separately on the value each heir receives. Anyone receiving more than THB 100 million pays tax only on the excess.
| Heir | Tax rate (on the excess over THB 100 million) |
|---|---|
| Registered spouse | Exempt |
| Parents, grandparents, children, grandchildren | 5% |
| Others, such as siblings and friends | 10% |
Assets counted as inheritance
Real estate, listed securities such as shares, funds and debentures, deposits, vehicles and other financial assets defined by law. Valued at the appraised or market price on the date of inheritance, not the purchase price. The heir must file form P.M. 60 and pay the tax within 150 days of receiving the inheritance.
Example
A father leaves land, a condominium and shares worth THB 300 million in total to his only child. The excess over THB 100 million is THB 200 million, so the child must pay 5% tax, equal to 10 million baht in cash within 150 days This excludes land transfer fees of about 0.5% of the appraised value. If most of the assets are land, the child may have to sell land quickly at a low price to raise the cash.
Why life insurance helps
- Not counted as inheritance Death benefits arise after death and are paid directly to the beneficiary, so they are not included in the inheritance tax calculation.
- Fast access to cash No need to wait for an estate administrator to be appointed or assets to be divided. The family has funds to pay tax, transfer fees and debts on time, without selling assets they intended to keep.
- Fair distribution among children For example, leave the business or land to one child and name another child as the policy beneficiary, reducing the risk of disputes between siblings.
- Turn small premiums into a large sum The money you intend to pass on becomes the full sum assured from the first day of cover.
Complementary tools
- Gift assets gradually during your lifetime: up to THB 20 million a year to ascendants or descendants, and up to THB 10 million a year to others, free of gift tax; any excess is taxed at 5%
- Transfer land to your children while registering a usufruct or right of habitation, so you can continue to live there or collect rent
- Make a clear will, and review it when your assets or family change
Information based on the Inheritance Tax Act B.E. 2558 (2015) and the Revenue Department’s gift tax rules. This is general information, not legal advice. For actual planning, please also consult a lawyer or tax specialist. More information at rd.go.th
Tax information is general and updated as of October 2026. Actual conditions are subject to Revenue Department notifications.