Budget Committee data for the 2024 tax year show 7.43m of 12.57m filers (59.1%) owed no tax because net income was within the 0-150,000 baht exempt band. The top 1% of filers (income above 2 million baht) paid 50.1% of the 278.18 billion baht collected, and refunds totalled 46.99 billion baht. For a small business owner, this is background on the tax base; no filing or payment changes follow from it directly, but it signals that the government is under pressure to broaden revenue, which could bring future tax policy shifts.