Tax Guide for Expats
Income tax brackets, tax residency rules, DTA treaties, crypto tax, and how to file in Thailand.
Tax Residency
180+ days/year in Thailand = Thai tax resident
Foreign Income
Since 2024, foreign income remitted to Thailand is taxable
Filing Deadline
File PND.90/91 by March 31 of the following year
Personal Income Tax Brackets
| Net Income | Rate | Max Tax |
|---|---|---|
| 0–150,000 ฿ | Exempt | 0 ฿ |
| 150,001–300,000 ฿ | 5% | Up to 7,500 ฿ |
| 300,001–500,000 ฿ | 10% | Up to 20,000 ฿ |
| 500,001–750,000 ฿ | 15% | Up to 37,500 ฿ |
| 750,001–1,000,000 ฿ | 20% | Up to 50,000 ฿ |
| 1,000,001–2,000,000 ฿ | 25% | Up to 250,000 ฿ |
| 2,000,001–5,000,000 ฿ | 30% | Up to 900,000 ฿ |
| Over 5,000,000 ฿ | 35% | Progressive |
Important Tax Changes
New Foreign Income Rule (2024)
From January 1, 2024, foreign-sourced income remitted to Thailand in the same year it was earned is subject to personal income tax, regardless of when it was earned.
Crypto Taxation
Crypto gains are taxable income with 15% withholding tax on profits. Regulations are evolving — consult a tax advisor for the latest rules.
Double Tax Agreement Countries
Thailand has Double Tax Agreements (DTAs) with 61 countries to prevent being taxed twice on the same income.
Filing Tips for Expats
Get a TIN
Apply for a Tax ID Number at your local Revenue Department office. Bring passport + visa copy.
File Online
File at rd.go.th — English interface available. Online filing extends the deadline to April 8.
Hire a Tax Advisor
Costs 5,000–15,000 ฿. Worth it if you have multiple income sources or foreign income.
Keep Records
Keep receipts, transfer slips, and income certificates for at least 5 years.