Understanding tax regulations in Thailand is essential for foreigners living, working, or doing business in the country. Thailand has specific tax rules that apply to expats, foreign employees, investors, and business owners, and non-compliance can result in penalties or legal issues.
At W Law International, we help foreigners navigate Thai tax laws clearly and legally, ensuring full compliance while minimizing tax risks.
Who Is Considered a Tax Resident in Thailand?
Under Thai tax law, a foreigner is considered a tax resident if they stay in Thailand for 180 days or more within a calendar year.
Tax Residents
Tax residents are required to pay personal income tax on income earned in Thailand and, in certain cases, foreign-sourced income remitted into Thailand.
Non-Tax Residents
Foreigners staying less than 180 days are generally taxed only on income earned within Thailand.
Personal Income Tax for Foreigners in Thailand
Thailand applies a progressive personal income tax system, with rates ranging from 0% to 35%, depending on income level.
Taxable Income Includes:
- Salary and wages earned in Thailand
- Income from employment with Thai companies
- Business income
- Rental income from Thai property
- Income from services performed in Thailand
Foreigners working in Thailand must file an annual personal income tax return (PND 90 or PND 91) with the Thai Revenue Department.
Foreign Income and Remittance Rules
Thailand’s tax rules regarding foreign-sourced income can be complex.
Generally:
- Foreign income earned outside Thailand is not taxable unless it is remitted into Thailand
- For tax residents, remitting foreign income into Thailand may trigger tax obligations, depending on the timing and source of income
Proper tax planning is critical to avoid unexpected liabilities.
*** Income earned before January 2024 is not taxable under Thai law, even when remitted to Thailand by individuals staying in the country for more than 180 days.
Double Taxation Agreements (DTAs)
Thailand has Double Taxation Agreements with many countries. These treaties help prevent foreigners from being taxed twice on the same income.
DTAs may:
- Reduce withholding tax rates
- Provide tax credits
- Clarify tax residency rules
Professional advice is recommended to apply treaty benefits correctly.
Exemption of Responsibility for Income Tax Filing in Thailand even you are Thai Tax Resident and remitted the fund to Thailand
One privilege of LTR Visa holder is the exemption of income tax filing for the overseas income that have been remitted to Thailand.
Click Here for Term and Condition of LTR Visa
How W Law International Can Help
W Law International assists foreigners with:
- Tax compliance and filing
- Tax planning and risk assessment
- Corporate tax structuring
- DTA analysis and application
- Communication with the Thai Revenue Department
Our team provides clear, practical tax guidance tailored to international clients.
Speak with a Thailand Tax Lawyer Today
If you are a foreigner living, working, or investing in Thailand, understanding your tax obligations is essential. Contact W Law International today for professional advice on Thai tax regulations and compliance.
Contact Us
Email: contact@w-lawthai.com
Line: @wlaw
Tel: (66) 02 055 6212
Bangkok Office: 518/3 4th Floor Maneeya Center North Building, Ploenchit Road, Lumpini, Pathumwan, Bangkok Metrpolis 10330
Phuket Office: 63/202 Moo 2 Royal Phuket Marina, Thepkasattri Road, Kohkaew, Muang Phuket, Phuket Province 83000
Pattaya Office: 333/102 Moo 9 Central Pattaya, 4th Floor, unit RMU401, Nongprue, Banglamung, Chonburi Province 20150
