Not every foreigner in Thailand owes tax. Two conditions determine your obligation: residency and income level.
You’re a Thai tax resident if you stayed in Thailand for 180 days or more during the 2025 calendar year – days don’t need to be consecutive.
You must file if you’re a tax resident and your income exceeds:
- THB 120,000/year from employment (single filer)
- THB 220,000/year from employment (married, joint filing)
- THB 60,000/year from any other source – rental, freelance, investments (single filer)
Non-residents (under 180 days) are only taxed on income sourced within Thailand, and foreign income they bring in is not taxable.
The Rule That Changed Everything: Foreign Income Since 2024
This is the part most expats miss.
Under Revenue Code Section 41, clarified by Ministerial Decree Por. 161/2566 effective 1 January 2024: if you’re a Thai tax resident, any foreign-sourced income earned on or after 1 January 2024 and remitted into Thailand – in 2025 or any future year – is subject to Thai personal income tax.
What counts as foreign income? Overseas salary, freelance payments, pension, rental income abroad, capital gains, crypto profits earned outside Thailand.
What’s exempt? Income earned before 1 January 2024. The rule is not retroactive.
Keep your bank records. You’ll need transfer confirmations and statements to prove the source and timing of any remitted funds. The Revenue Department recommends retaining these for at least five years.
Step 1 – Get a Tax ID Number (TIN)
Before you can file anything, you need a 13-digit Tax Identification Number.
Where to get it: Your local Revenue Department district office (สรรพากรพื้นที่).
What to bring:
- Valid passport (with current visa stamp)
- Proof of Thai address – a TM30 receipt or signed lease agreement works
- Completed application form (available at the office)
If you’re employed by a Thai company, your employer may already have registered a TIN for you. Check your payslip first.
Step 2 – Choose the Right Form
| Form | Use it when… |
| PND 91 | Your only income is a salary from a Thai employer |
| PND 90 | You have multiple income sources, or any foreign income remitted to Thailand |
| PND 94 | Mid-year return for non-salary income (e.g., rental) – due 30 September 2026 |
Most expats with overseas income, freelance work, or investment returns will use PND 90.
Step 3 – Calculate Your Taxable Income
Thailand uses a progressive tax scale. Apply your deductions first, then look up your bracket.
Standard deductions available to tax residents:
- Employment income deduction: 50% of salary, capped at THB 100,000
- Personal allowance: THB 60,000
- Spouse allowance: THB 60,000 (if spouse has no income)
- Child allowance: THB 30,000 per child (THB 60,000 for second child born from 2018)
- Life insurance premiums: up to THB 100,000
- Health insurance premiums: up to THB 30,000
2025 progressive tax rates:
| Taxable Income (THB) | Rate |
| 0 – 150,000 | 0% |
| 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% |
If you paid tax on the same income in your home country, check whether Thailand has a Double Tax Agreement (DTA) with that country – you may be able to claim a foreign tax credit and avoid paying twice.
Step 4 – File Your Return
Online (recommended): Go to efiling.rd.go.th, log in with your TIN, select PND 90 or PND 91, enter your income and deductions, and submit. Online filers get an automatic 8-day extension – deadline becomes 8 April 2026.
In person: Download or collect the paper form at your district Revenue Department office. Submit it there by 31 March 2026.
Pay at the same time: Tax due is payable on the same deadline as your filing. Options include the Revenue Department portal, any major Thai bank (Bangkok Bank, KBank, SCB), or the Revenue office counter.
Step 5 – What Expats Often Get Wrong
A few common mistakes worth flagging:
Assuming foreign income is always exempt. It was, before 2024. Now, if you’re a resident and you transfer money earned abroad into a Thai bank account, it’s assessable income.
Forgetting the mid-year return. If you earn rental income or business income, you may owe a PND 94 mid-year return by 30 September 2026 – separate from your annual filing.
Missing deductions. Many expats overpay simply because they don’t claim everything they’re entitled to. Provident fund contributions (up to 15% of salary, capped at THB 500,000) and Thai health insurance premiums are commonly overlooked.
For a deeper breakdown of how the rules apply to different situations – retirees, digital nomads, foreign employees – the expat tax in Thailand guide from VBA Partners covers the specifics clearly.
