Taxation for Foreigners in Thailand

Taxation for foreigners in Thailand

Personal Income Tax (“PIT”)

Thailand imposes a Personal Income Tax (“PIT”) on worldwide income*, through two rules the application of source rule and residence rule.

This is already in place , the Thai government are looking to enforce this from January 2024

Source rule applies to foreigners who earn Thai-sourced income, and thus, are subject to PIT in Thailand, whether or not such income is paid in Thailand.

Residence rule applies to foreign-sourced income, depending on the status of the foreigner as a tax resident in Thailand or not. The Thai tax year follows the calendar year, and tax residency is defined as when a foreigner stays in Thailand for a period or periods aggregating 180 days or more in any tax year. A tax resident earning foreign-sourced income shall be subject to PIT in Thailand if such income is brought into the Kingdom in the same tax year in which such income is gained. On the other hand, if the foreigner is not a tax resident, PIT in Thailand does not apply to foreign-sourced income.

The tax rate on PIT is progressive, from 0% to 35% of the net assessable income after

deducting any exempt incomes, expenses, and allowances. In general, taxpayers have until

March 31 of the following (tax) year to file the annual PIT return (PND 90 or 91). If a foreigner

earns certain income, such as income from rental, or income from a business, a half-year PIT

return (PND 94) shall be filed within September 30 of the same tax year.

Foreigners deemed liable to pay PIT shall apply for a tax identification number within 60 days from the date they begin earning assessable income.

It will be necessary to keep good records and proof that income from overseas has been taxed in your home country so you do not pay double tax.

Generally speaking income that has been transferred over one year is not included.

This is not a new law it is just be advertised that next year it will be enforced.

For any assistance with Tax or Legal Matters Contact us at lawyersforexpatsthailand.com

About the Author:

Kanokpich Ukritdutsadee, widely known as Lawyer Pook, is a highly experienced Thai lawyer and barrister serving as the head and managing director of Lawyers for Expats Thailand (www.lawyersforexpatsthailand.com).

With over 21 years of qualification and practice (celebrating her 21st anniversary in the profession as noted in recent updates), she has dedicated her career to addressing the unique legal needs of foreigners living, working, and investing in Thailand. Her expertise spans key areas such as property law, immigration and visas, business setup, matrimonial law (including prenuptial and postnuptial agreements), company formation, wills, and civil/criminal matters, always emphasizing legal compliance and safe solutions for expats and their families.

Lawyer Pook leads a dedicated team focused exclusively on expat clients, combining deep legal knowledge with a compassionate and kind approach. She and her firm are committed to working from the heart, providing empathetic, practical guidance to help foreigners navigate Thailand's legal landscape securely and effectively. Her practice reflects both professional excellence and a genuine care for her clients' well-being.

Ready for more? Our full blog collection delivers practical legal strategies for expats thriving in Thailand, covering nominees, wills, and beyond. CLICK HERE TO READ MORE