@trajectonomics/tax 0.0.0-stage → 0.1.0

package/dist/th/index.d.mts

@@ -0,0 +1,636 @@
+import { h as TaxBracket, n as TaxResult, p as BracketEvaluationResult, r as TaxSystem, u as ClampedAmount } from "../types-798sLpt6.mjs";
+/**
+ * Child dependent representation for Thailand PIT.
+ */
+interface ThChild {
+  readonly birthYear?: number | undefined;
+}
+/**
+ * Direct counts for children allowances.
+ */
+interface ThChildrenInput {
+  readonly totalCount?: number | undefined;
+  readonly secondPlusBorn2018OrLaterCount?: number | undefined;
+}
+/**
+ * Detailed parental care flags (age 60+, income <= 30k THB).
+ */
+interface ThParentsInput {
+  readonly taxpayerFather?: boolean | undefined;
+  readonly taxpayerMother?: boolean | undefined;
+  readonly spouseFather?: boolean | undefined;
+  readonly spouseMother?: boolean | undefined;
+}
+/**
+ * Thailand personal, family, insurance, retirement, and donation allowances input.
+ */
+interface ThAllowancesInput {
+  readonly personal?: number | undefined;
+  readonly spouse?: number | undefined;
+  readonly children?: readonly ThChild[] | ThChildrenInput | undefined;
+  readonly parents?: ThParentsInput | number | undefined;
+  readonly disabledCareCount?: number | undefined;
+  readonly socialSecurity?: number | undefined;
+  readonly lifeInsurance?: number | undefined;
+  readonly healthInsurance?: number | undefined;
+  readonly parentHealthInsurance?: number | undefined;
+  readonly spouseLifeInsurance?: number | undefined;
+  readonly mortgageInterest?: number | undefined;
+  readonly rmf?: number | undefined;
+  readonly ssf?: number | undefined;
+  readonly pvd?: number | undefined;
+  readonly gpf?: number | undefined;
+  readonly nsf?: number | undefined;
+  readonly pensionLifeInsurance?: number | undefined;
+  readonly thaiEsg?: number | undefined;
+  readonly donation2x?: number | undefined;
+  readonly donation1x?: number | undefined;
+}
+/**
+ * Election values for a Section 40(4) source: keep source withholding as final tax, or include
+ * the income in the regular progressive computation. Plain `"final"`/`"include"` strings are
+ * accepted wherever {@link ThFinalWithholdingElection} is expected.
+ *
+ * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.
+ */
+export declare const ThFinalWithholdingElection: {
+  readonly Final: "final";
+  readonly Include: "include";
+};
+/** Union of {@link ThFinalWithholdingElection} values. */
+export type ThFinalWithholdingElection = (typeof ThFinalWithholdingElection)[keyof typeof ThFinalWithholdingElection];
+/**
+ * Section 40(4) interest or digital asset income with an optional final withholding election.
+ * Units: THB major units.
+ *
+ * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.
+ */
+interface ThSection40_4Source {
+  /** Gross amount received, in THB (non-negative, finite). */
+  readonly amount: number;
+  /** Defaults to `"include"`. */
+  readonly election?: ThFinalWithholdingElection;
+}
+/**
+ * Section 40(4) dividend income with election and optional Thai corporate tax rate.
+ * Units: THB major units; `corpTaxRate` is a ratio.
+ *
+ * @statute Thailand Revenue Code Sections 40(4), 47 bis.
+ */
+interface ThSection40_4Dividend extends ThSection40_4Source {
+  /** Corporate income tax rate in [0, 1) paid by the distributing company (Section 47 bis). */
+  readonly corpTaxRate?: number;
+}
+/**
+ * Structured Section 40(4) input splitting interest, dividends, and digital assets.
+ * Units: THB major units.
+ *
+ * @statute Thailand Revenue Code Section 40(4).
+ */
+interface ThSection40_4Input {
+  /** Other Section 40(4) income always included in regular brackets. */
+  readonly amount?: number;
+  /** Interest; a bare number means included in regular brackets. */
+  readonly interest?: number | ThSection40_4Source;
+  /** Dividends; a bare number means included, with no Section 47 bis credit. */
+  readonly dividends?: number | ThSection40_4Dividend;
+  /** Digital asset income; a bare number means included in regular brackets. */
+  readonly digitalAssets?: number | ThSection40_4Source;
+}
+/**
+ * Kind of Section 48(5) lump sum. Only labour-law `"severance"` carries the 400-day / 600,000 THB
+ * exemption; other `"retirement"` payments (e.g. a pension fund lump sum) get none.
+ * Plain `"severance"`/`"retirement"` strings are accepted wherever
+ * {@link ThSeparateSheetPaymentType} is expected.
+ *
+ * @statute Thailand Revenue Code Section 48(5); Section 42(1) (severance exemption).
+ */
+export declare const ThSeparateSheetPaymentType: {
+  readonly Severance: "severance";
+  readonly Retirement: "retirement";
+};
+/** Union of {@link ThSeparateSheetPaymentType} values. */
+export type ThSeparateSheetPaymentType = (typeof ThSeparateSheetPaymentType)[keyof typeof ThSeparateSheetPaymentType];
+/**
+ * Section 48(5) one-time severance or retirement lump sum.
+ * Units: THB major units; `yearsOfService` is a count.
+ *
+ * @statute Thailand Revenue Code Section 48(5), Section 42(1).
+ */
+interface ThSeparateSheetInput {
+  /** Lump sum received, in THB. */
+  readonly amount: number;
+  /** Completed years of service (non-negative safe integer; callers round part-years up). */
+  readonly yearsOfService: number;
+  /** Last daily wage in THB, basis for the 400-day exemption. */
+  readonly lastDailyWage: number;
+  /** Defaults to `"severance"`; `"retirement"` payments receive no exemption. */
+  readonly paymentType?: ThSeparateSheetPaymentType;
+}
+/**
+ * How a Section 48(4) property was acquired. Inherited or gifted property takes a flat 50%
+ * expense; commercially acquired (or other) property takes the holding-year table. The two are
+ * never combined. Plain `"commercial"`/`"inheritance_or_gift"` strings are accepted wherever
+ * {@link ThRealEstateAcquisitionType} is expected.
+ *
+ * @statute Thailand Revenue Code Section 48(4); Ministerial Regulation No. 126.
+ */
+export declare const ThRealEstateAcquisitionType: {
+  readonly Commercial: "commercial";
+  readonly InheritanceOrGift: "inheritance_or_gift";
+};
+/** Union of {@link ThRealEstateAcquisitionType} values. */
+export type ThRealEstateAcquisitionType = (typeof ThRealEstateAcquisitionType)[keyof typeof ThRealEstateAcquisitionType];
+/**
+ * Which expense deduction a Section 48(4) computation used, reported in the breakdown.
+ *
+ * @statute Thailand Revenue Code Section 48(4); Ministerial Regulation No. 126.
+ */
+export declare const ThRealEstateExpenseBasis: {
+  readonly HoldingPeriodTable: "holding_period_table";
+  readonly FlatInheritance: "flat_inheritance";
+};
+/** Union of {@link ThRealEstateExpenseBasis} values. */
+export type ThRealEstateExpenseBasis = (typeof ThRealEstateExpenseBasis)[keyof typeof ThRealEstateExpenseBasis];
+/**
+ * Section 48(4) real estate transfer subject to separate computation.
+ * Units: THB major units; `holdingYears` is a count.
+ *
+ * @statute Thailand Revenue Code Section 48(4).
+ */
+interface ThRealEstateTransferInput {
+  /**
+   * Official appraised value in THB (ราคาประเมินทุนทรัพย์, Section 49 bis), not the actual sale
+   * price.
+   */
+  readonly grossTransferValue: number;
+  /**
+   * Years the property was held (positive safe integer). Callers round part-years up; the
+   * calculation counts at most 10 years.
+   */
+  readonly holdingYears: number;
+  /** Defaults to `"commercial"`; `"inheritance_or_gift"` uses a flat 50% expense. */
+  readonly acquisitionType?: ThRealEstateAcquisitionType;
+}
+/**
+ * Final withholding detail for one Section 40(4) source. Units: THB major units; `rate` is a ratio.
+ *
+ * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.
+ */
+interface ThFinalWithholdingSourceBreakdown {
+  readonly election: ThFinalWithholdingElection;
+  readonly amount: number;
+  readonly rate: number;
+  /** Tax withheld at source; zero unless the election is `"final"`. */
+  readonly tax: number;
+}
+/**
+ * Section 40(4) final withholding audit trail. Units: THB major units.
+ *
+ * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.
+ */
+interface ThFinalWithholdingBreakdown {
+  readonly interest: ThFinalWithholdingSourceBreakdown;
+  readonly dividends: ThFinalWithholdingSourceBreakdown;
+  readonly digitalAssets: ThFinalWithholdingSourceBreakdown;
+  /** Sum of amounts elected `"final"` (excluded from regular brackets). */
+  readonly totalAmount: number;
+  /** Sum of tax withheld on the amounts elected `"final"`. */
+  readonly totalTax: number;
+}
+/**
+ * Section 47 bis dividend tax credit audit trail. Units: THB major units; `corpTaxRate` is a ratio.
+ *
+ * @statute Thailand Revenue Code Section 47 bis.
+ */
+interface ThDividendTaxCreditBreakdown {
+  /** True when a corporate tax rate was supplied for included dividends. */
+  readonly isApplicable: boolean;
+  /** Dividends included in regular brackets, before gross-up. */
+  readonly dividendAmount: number;
+  readonly corpTaxRate: number;
+  /** `dividendAmount * rate / (1 - rate)`; offsets tax payable. */
+  readonly credit: number;
+  /** `dividendAmount + credit`; the amount added to Section 40(4) assessable income. */
+  readonly grossedUpAmount: number;
+}
+/**
+ * Section 48(5) separate sheet audit trail. Units: THB major units.
+ *
+ * @statute Thailand Revenue Code Section 48(5), Section 42(1).
+ */
+interface ThSeparateSheetBreakdown {
+  readonly amount: number;
+  readonly yearsOfService: number;
+  readonly lastDailyWage: number;
+  /** True when `yearsOfService` meets the statutory minimum for the separate sheet. */
+  readonly isEligible: boolean;
+  /** Lump sum remaining after the exemption, folded into Section 40(1) when ineligible. */
+  readonly addedToSection40_1: number;
+  /** `lastDailyWage * 400` (zero for retirement payments). */
+  readonly wageBasedCap: number;
+  readonly exemptionCeiling: number;
+  /** `"retirement"` payments receive no exemption. */
+  readonly paymentType: ThSeparateSheetPaymentType;
+  /** Applied to severance at any length of service; zero for retirement payments. */
+  readonly exemption: number;
+  readonly remainder: number;
+  readonly fixedExpense: number;
+  readonly percentageExpense: number;
+  readonly netTaxable: number;
+  readonly brackets: BracketEvaluationResult;
+  readonly tax: number;
+}
+/**
+ * Section 48(4) real estate transfer audit trail. Units: THB major units.
+ *
+ * Tax is computed exactly as `years * bracketTax(netGain / years)` by evaluating `netGain`
+ * against the schedule without a 0% tier with every bound multiplied by `effectiveHoldingYears`,
+ * so `brackets` slices carry those scaled bounds. `annualGain` and `annualTax` are the per-year
+ * figures rounded to the satang for display only; `taxBeforeCap` is the exact figure and may
+ * differ from `annualTax * effectiveHoldingYears` by under one satang per year.
+ *
+ * @statute Thailand Revenue Code Section 48(4), Section 42(5).
+ */
+interface ThRealEstateBreakdown {
+  /** Official appraised value (ราคาประเมินทุนทรัพย์) supplied by the caller. */
+  readonly grossTransferValue: number;
+  readonly acquisitionType: ThRealEstateAcquisitionType;
+  /** Which expense applied: flat inheritance/gift rate or the holding-year table. */
+  readonly expenseBasis: ThRealEstateExpenseBasis;
+  /** Holding years as supplied by the caller. */
+  readonly requestedHoldingYears: number;
+  /** Holding years used in the calculation: `requestedHoldingYears` capped at 10. */
+  readonly effectiveHoldingYears: number;
+  /** Statutory expense deduction rate (ratio) for the acquisition type and holding period. */
+  readonly expenseRate: number;
+  readonly expense: number;
+  readonly netGain: number;
+  /** `netGain / effectiveHoldingYears`, rounded half-up to the satang (display only). */
+  readonly annualGain: number;
+  /** Brackets applied to `netGain` with bounds scaled by `effectiveHoldingYears`. */
+  readonly brackets: BracketEvaluationResult;
+  /** `taxBeforeCap / effectiveHoldingYears`, rounded half-up to the satang (display only). */
+  readonly annualTax: number;
+  readonly taxBeforeCap: number;
+  /** Cap on tax: the statutory share of `grossTransferValue`. */
+  readonly taxCap: number;
+  readonly wasClamped: boolean;
+  readonly tax: number;
+}
+/**
+ * Combined liability audit trail. Units: THB major units.
+ *
+ * @statute Thailand Revenue Code Sections 40(4), 47 bis, 48(1)–(5).
+ */
+interface ThCombinedTaxBreakdown {
+  /** Regular + separate sheet + real estate + final withholding, before credits. */
+  readonly totalCombinedTax: number;
+  /** Total less final withholding, dividend credit, and input withholding; negative is a refund. */
+  readonly netTaxPayable: number;
+}
+interface ThAssessableIncomeBreakdown {
+  readonly section40_1: number;
+  readonly section40_2: number;
+  readonly section40_3: number;
+  readonly section40_4: number;
+  readonly section40_5: number;
+  readonly section40_6: number;
+  readonly section40_7: number;
+  readonly section40_8: number;
+  readonly total: number;
+  readonly grossNonEmploymentIncome: number;
+}
+interface ThExpenseDeductionsBreakdown {
+  readonly section40_1_2: ClampedAmount;
+  readonly section40_3: ClampedAmount;
+  readonly section40_4: ClampedAmount;
+  readonly section40_5: ClampedAmount;
+  readonly section40_6: ClampedAmount;
+  readonly section40_7: ClampedAmount;
+  readonly section40_8: ClampedAmount;
+  readonly total: number;
+}
+interface ThRetirementClusterBreakdown {
+  readonly rmf: ClampedAmount;
+  readonly ssf: ClampedAmount;
+  readonly pvd: ClampedAmount;
+  readonly gpf: ClampedAmount;
+  readonly nsf: ClampedAmount;
+  readonly pensionLifeInsurance: ClampedAmount;
+  readonly combined: ClampedAmount;
+}
+interface ThDonationsBreakdown {
+  readonly donation2x: ClampedAmount;
+  readonly donation1x: ClampedAmount;
+  readonly total: number;
+}
+interface ThAllowancesBreakdown {
+  readonly personal: ClampedAmount;
+  readonly spouse: ClampedAmount;
+  readonly children: ClampedAmount;
+  readonly parents: ClampedAmount;
+  readonly disabled: ClampedAmount;
+  readonly socialSecurity: ClampedAmount;
+  readonly lifeInsurance: ClampedAmount;
+  readonly parentHealthInsurance: ClampedAmount;
+  readonly spouseLifeInsurance: ClampedAmount;
+  readonly mortgageInterest: ClampedAmount;
+  readonly retirementCluster: ThRetirementClusterBreakdown;
+  readonly thaiEsg: ClampedAmount;
+  readonly donations: ThDonationsBreakdown;
+  readonly total: number;
+}
+interface ThMinimumGrossTaxBreakdown {
+  readonly grossEligibleIncome: number;
+  readonly rate: number;
+  readonly calculatedTax: number;
+  readonly threshold: number;
+  readonly isApplicable: boolean;
+  readonly wasApplied: boolean;
+}
+interface ThBreakdown {
+  readonly assessableIncome: ThAssessableIncomeBreakdown;
+  readonly expenseDeductions: ThExpenseDeductionsBreakdown;
+  readonly netIncomeAfterExpenses: number;
+  readonly allowances: ThAllowancesBreakdown;
+  readonly netTaxableIncome: number;
+  readonly progressiveTax: number;
+  readonly progressiveBrackets: BracketEvaluationResult;
+  readonly minimumGrossTax: ThMinimumGrossTaxBreakdown;
+  readonly withholdingTax: number;
+  readonly netTaxPayable: number;
+  /** Regular-schedule tax: max(progressive, minimum gross tax). */
+  readonly regularTax: number;
+  readonly separateSheet: ThSeparateSheetBreakdown;
+  readonly realEstate: ThRealEstateBreakdown;
+  readonly finalWithholding: ThFinalWithholdingBreakdown;
+  readonly dividendTaxCredit: ThDividendTaxCreditBreakdown;
+  readonly totalCombinedTax: number;
+}
+/**
+ * Thailand personal income tax filing statuses under Revenue Code Section 57.
+ */
+type ThFilingStatus = "single" | "married_no_income_spouse" | "married_separate" | "married_joint" | "married_separate_40_1_joint_rest";
+/**
+ * Expense deduction election method under Thailand Revenue Code.
+ */
+type ThExpenseElection = "standard" | "actual";
+/**
+ * Income item that supports standard vs actual expense election.
+ */
+interface ThExpenseElectableIncome {
+  readonly amount: number;
+  readonly expenseElection?: ThExpenseElection;
+  readonly actualExpense?: number;
+}
+/**
+ * Section 40(5) rental income categories.
+ */
+interface ThSection40_5Input {
+  readonly building?: number | ThExpenseElectableIncome;
+  readonly agriculturalLand?: number | ThExpenseElectableIncome;
+  readonly nonAgriculturalLand?: number | ThExpenseElectableIncome;
+  readonly vehicles?: number | ThExpenseElectableIncome;
+  readonly other?: number | ThExpenseElectableIncome;
+}
+/**
+ * Section 40(6) liberal professions income categories.
+ */
+interface ThSection40_6Input {
+  readonly medical?: number | ThExpenseElectableIncome;
+  readonly law?: number | ThExpenseElectableIncome;
+  readonly engineering?: number | ThExpenseElectableIncome;
+  readonly architecture?: number | ThExpenseElectableIncome;
+  readonly accounting?: number | ThExpenseElectableIncome;
+  readonly fineArts?: number | ThExpenseElectableIncome;
+  readonly other?: number | ThExpenseElectableIncome;
+}
+/**
+ * Section 40(8) business, commerce, and entertainer income categories.
+ */
+interface ThSection40_8Input {
+  readonly general?: number | ThExpenseElectableIncome;
+  readonly entertainer?: number | ThExpenseElectableIncome;
+}
+/**
+ * Thailand Assessable Income input across Section 40(1) through Section 40(8).
+ */
+interface ThAssessableIncomeInput {
+  /** Section 40(1) - Employment / Salary. */
+  readonly section40_1?: number;
+  /** Section 40(2) - Service / Freelance / Hire of work. */
+  readonly section40_2?: number;
+  /** Section 40(3) - Royalties / Goodwill / Copyright. */
+  readonly section40_3?: number | ThExpenseElectableIncome;
+  /** Section 40(4) - Interest / Dividends / Digital assets. */
+  readonly section40_4?: number | ThSection40_4Input;
+  /** Section 40(5) - Rental income across asset types. */
+  readonly section40_5?: ThSection40_5Input;
+  /** Section 40(6) - Liberal professions (medical, legal, accounting, etc.). */
+  readonly section40_6?: ThSection40_6Input;
+  /** Section 40(7) - Contracting with materials. */
+  readonly section40_7?: number | ThExpenseElectableIncome;
+  /** Section 40(8) - Business, commerce, transport, entertainers. */
+  readonly section40_8?: number | ThExpenseElectableIncome | ThSection40_8Input;
+}
+/**
+ * Top-level input schema for Thailand Personal Income Tax calculation.
+ */
+interface ThTaxInput {
+  /** Tax year governing this calculation (defaults to 2026). */
+  readonly taxYear?: 2026;
+  /** Filing status governing personal/family allowances (defaults to "single"). */
+  readonly filingStatus?: ThFilingStatus;
+  /** Section 40(1)–40(8) assessable income categories. */
+  readonly income?: ThAssessableIncomeInput;
+  /** Personal, family, insurance, retirement, and donation allowances. */
+  readonly allowances?: ThAllowancesInput;
+  /** Section 48(5) one-time severance/retirement lump sum (ใบแนบ ภ.ง.ด.90/91). */
+  readonly separateSheet?: ThSeparateSheetInput;
+  /** Section 48(4) real estate transfer taxed separately. */
+  readonly realEstateTransfer?: ThRealEstateTransferInput;
+  /** Withholding tax already paid at source. */
+  readonly withholdingTax?: number;
+}
+/**
+ * Calculates Thailand Personal Income Tax (ภ.ง.ด.90/91) under Revenue Code.
+ *
+ * Defaults to tax year 2026 and single filing status.
+ *
+ * @param input Taxpayer assessable income, allowances, filing status, and withholding.
+ * @returns Fully typed, immutable TaxResult with statutory breakdown.
+ *
+ * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 48(1)–(2).
+ */
+export declare function calculateThTax(input?: ThTaxInput): TaxResult<"THB", ThBreakdown>;
+interface ThParameters {
+  readonly taxYear: 2026;
+  readonly currency: "THB";
+  readonly expenses: {
+    readonly section40_1_2: {
+      readonly rate: number;
+      readonly ceiling: number;
+    };
+    readonly section40_3: {
+      readonly rate: number;
+      readonly ceiling: number;
+    };
+    readonly section40_4: {
+      readonly rate: number;
+    };
+    readonly section40_5: {
+      readonly building: number;
+      readonly agriculturalLand: number;
+      readonly nonAgriculturalLand: number;
+      readonly vehicles: number;
+      readonly other: number;
+    };
+    readonly section40_6: {
+      readonly medical: number;
+      readonly other: number;
+    };
+    readonly section40_7: {
+      readonly rate: number;
+    };
+    readonly section40_8: {
+      readonly generalRate: number;
+      readonly entertainerFirstTierRate: number;
+      readonly entertainerFirstTierThreshold: number;
+      readonly entertainerSecondTierRate: number;
+      readonly entertainerCeiling: number;
+    };
+  };
+  readonly allowances: {
+    readonly personal: number;
+    readonly spouse: number;
+    readonly child: {
+      readonly basePerChild: number;
+      readonly bonusSecondPlusBorn2018OrLater: number;
+      readonly bonusCutoffYear: number;
+    };
+    readonly parent: {
+      readonly perPerson: number;
+      readonly maxCount: number;
+    };
+    readonly disabledPerPerson: number;
+    readonly socialSecurityFundCeiling: number;
+    readonly lifeInsurance: {
+      readonly combinedCeiling: number;
+      readonly healthCeiling: number;
+    };
+    readonly parentHealthInsuranceCeiling: number;
+    readonly spouseLifeInsuranceCeiling: number;
+    readonly mortgageInterestCeiling: number;
+    readonly retirementCluster: {
+      readonly combinedCeiling: number;
+      readonly rmf: {
+        readonly maxRate: number;
+        readonly ceiling: number;
+      };
+      readonly ssf: {
+        readonly maxRate: number;
+        readonly ceiling: number;
+      };
+      readonly pvd: {
+        readonly maxRate: number;
+        readonly ceiling: number;
+      };
+      readonly gpf: {
+        readonly maxRate: number;
+        readonly ceiling: number;
+      };
+      readonly nsf: {
+        readonly ceiling: number;
+      };
+      readonly pensionLifeInsurance: {
+        readonly maxRate: number;
+        readonly ceiling: number;
+      };
+    };
+    readonly thaiEsg: {
+      readonly maxRate: number;
+      readonly ceiling: number;
+    };
+    readonly donations: {
+      readonly donation2xMultiplier: number;
+      readonly donation2xMaxRate: number;
+      readonly donation1xMaxRate: number;
+    };
+  };
+  readonly brackets: readonly TaxBracket[];
+  readonly minimumGrossTax: {
+    readonly rate: number;
+    readonly incomeThreshold: number;
+    readonly taxThreshold: number;
+  };
+  /**
+   * Section 40(4) final withholding rates (ratios).
+   *
+   * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.
+   */
+  readonly finalWithholding: {
+    /** Bank interest rate (ratio). */
+    readonly interestRate: number;
+    /** Dividend rate (ratio). */
+    readonly dividendRate: number;
+    /** Digital asset income rate (ratio); an assumption mirroring interest. */
+    readonly digitalAssetRate: number;
+  };
+  /**
+   * Section 48(5) separate sheet for severance/retirement lump sums. Money in THB major units,
+   * rates as ratios.
+   *
+   * @statute Thailand Revenue Code Section 48(5), Section 42(1).
+   */
+  readonly separateSheet: {
+    /** Minimum completed years of service for eligibility (count). */
+    readonly minYearsOfService: number;
+    /** Multiplier of the last daily wage for the exemption (days). */
+    readonly exemptionWageDays: number;
+    /** Absolute exemption ceiling (THB). */
+    readonly exemptionCeiling: number;
+    /** Fixed expense per year of service (THB). */
+    readonly expensePerYearOfService: number;
+    /** Expense rate on the remainder after the fixed expense (ratio). */
+    readonly remainderExpenseRate: number;
+    /** Separate progressive schedule (THB bounds, ratio rates). */
+    readonly brackets: readonly TaxBracket[];
+  };
+  /**
+   * Section 48(4) real estate transfer parameters.
+   *
+   * @statute Thailand Revenue Code Section 48(4), Ministerial Regulation No. 126.
+   */
+  readonly realEstate: {
+    /** Expense rate by holding years; the last row with `minYears <= holdingYears` applies. */
+    readonly expenseTable: readonly {
+      /** Minimum whole holding years for the row (count). */
+      readonly minYears: number;
+      /** Expense deduction rate (ratio). */
+      readonly rate: number;
+    }[];
+    /** Flat expense rate for inherited or gifted property (ratio); replaces the table. */
+    readonly inheritanceExpenseRate: number;
+    /** Holding years above this count as this many (statute: more than 10 years counts as 10). */
+    readonly maxHoldingYears: number;
+    /** Annualised schedule: the Section 48(5) ladder without a 0% tier (THB bounds, ratios). */
+    readonly brackets: readonly TaxBracket[];
+    /** Cap on tax as a share of gross transfer value (ratio). */
+    readonly taxCapRate: number;
+  };
+}
+/**
+ * Thailand Statutory Tax Parameters for Tax Year 2026 (Revenue Code ภ.ง.ด.90/91).
+ *
+ * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 47 bis, 48(1)–(5); Royal Decrees No. 11, 650.
+ */
+export declare const TH_2026_PARAMETERS: ThParameters;
+/**
+ * Thailand Tax System implementation for 2026.
+ *
+ * Implements TaxSystem contract for `@trajectonomics/tax/th`.
+ */
+export declare const th: TaxSystem<ThTaxInput, "THB", ThBreakdown>;
+export type { ThAllowancesBreakdown, ThAllowancesInput, ThAssessableIncomeBreakdown, ThAssessableIncomeInput, ThBreakdown, ThChild, ThChildrenInput, ThCombinedTaxBreakdown, ThDividendTaxCreditBreakdown, ThDonationsBreakdown, ThExpenseDeductionsBreakdown, ThExpenseElectableIncome, ThExpenseElection, ThFilingStatus, ThFinalWithholdingBreakdown, ThFinalWithholdingSourceBreakdown, ThMinimumGrossTaxBreakdown, ThParentsInput, ThRealEstateBreakdown, ThRealEstateTransferInput, ThRetirementClusterBreakdown, ThSection40_4Dividend, ThSection40_4Input, ThSection40_4Source, ThSection40_5Input, ThSection40_6Input, ThSection40_8Input, ThSeparateSheetBreakdown, ThSeparateSheetInput, ThTaxInput };
+//# sourceMappingURL=index.d.mts.map