Personal income tax in Thailand for foreigners
Your annual Thai tax return prepared by accountants who work with foreigners every day: residence days counted, foreign income and remittances reviewed, treaty relief claimed, and the PND.90 or PND.91 filed on time. We also register your personal Tax ID (TIN) in Bangkok.
FAP
Registered CPAs
DFK
International Network
200+
Clients Served
1 day
Reply Time
What You Get
What the service covers
Residence check
We count your days in Thailand in the calendar year. 180 days or more makes you a Thai tax resident, with different rules on foreign income.
Foreign income and remittances
Income earned abroad from 1 January 2024 is taxable when a resident brings it into Thailand. We separate what is taxable from savings that are not.
PND.90 or PND.91 return
PND.91 for employment income only, PND.90 for any other income. Allowances and deductions applied, then e-filed with the Revenue Department.
Double tax relief
Thailand has double tax agreements with about 60 countries. We claim the credit for tax paid abroad and apply for the RO.22 residence certificate when needed.
Tax ID (TIN) registration
Personal Tax Identification Number for foreigners, now requested by Thai banks under the Common Reporting Standard (CRS). Bangkok applications handled in person.
2015
Founded in Bangkok
200+
Active SME clients
DFK
International member firm
2015
Founded in Bangkok
200+
Active SME clients
DFK
International member firm
How Thai personal income tax works
Who pays Thai tax, and on what
Personal income tax (PIT) in Thailand is charged under the Revenue Code on individuals, Thai or foreign, for each calendar year. The rate is progressive, from 0 to 35% in 8 bands, and the first THB 150,000 of net income is taxed at 0%. Every taxpayer gets a personal allowance of THB 60,000, and further allowances exist for insurance, retirement savings and family.
What you pay tax on depends on one test: tax residence. If you stay in Thailand for 180 days or more in a calendar year, in one stay or several, you are a Thai tax resident for that year, whatever your visa. Residents are taxed on income from Thai sources and on foreign income brought into Thailand. Non-residents are taxed only on income from Thai sources.
The rule on foreign income changed on 1 January 2024. Before, foreign income was taxed only if remitted in the same year it was earned, so many residents simply waited a year. Now, foreign income earned from 1 January 2024 is taxable whenever a resident remits it, in any later year. Income earned before 2024 stays outside the rule. A Revenue Department proposal of June 2025 would exempt income remitted in the year it is earned or the following year; as of October 2026 it has not been enacted, so returns are prepared on the current rule.
Returns are filed on PND.91 if your only income is employment income, or on PND.90 if you have any other income, such as foreign pension, rent, dividends, interest or freelance fees.
| Your situation | Thai-source income | Foreign income | Note |
|---|---|---|---|
| Thai tax resident (180 days or more) | Taxed at 0 to 35% | Taxed when remitted to Thailand, for income earned from 1 January 2024 | Savings from before 2024 are not taxed when remitted. |
| Non-resident (under 180 days) | Taxed at 0 to 35% | Not taxed in Thailand | Thai employers withhold tax on salary through PND.1 either way. |
| LTR Highly-Skilled Professional | Flat 17% on Thai employment income | Same rules as other residents | Royal Decree No. 743 (B.E. 2565). |
| LTR Wealthy Global Citizen, Wealthy Pensioner, Work-from-Thailand Professional | Taxed at 0 to 35% | Exempt | The exemption covers income earned abroad, not Thai income. |
How It Works
Our Process
A clear, structured approach from start to finish.
Step 1:15-minute consultation
A short call on your days in Thailand, your sources of income and your transfers, so we can confirm the return type and the fee before you send anything.
Step 2:Documents
You upload your passport, 50 Tawi certificates, foreign income statements, transfer records and allowance documents. We send a checklist tailored to your case.
Step 3:Review and calculation
We separate Thai income, taxable remittances and pre-2024 savings, apply allowances and treaty credits, and show you the tax due or refundable before filing.
Step 4:Filing
After your approval we e-file the PND.90 or PND.91 with the Revenue Department and send you the filed return and payment slip.
Step 5:Follow-up
Refund claims, Revenue Department requests for documents and RO.22 certificates are handled on request, billed by the hour or on quote.
Step 1:15-minute consultation
A short call on your days in Thailand, your sources of income and your transfers, so we can confirm the return type and the fee before you send anything.
Step 2:Documents
You upload your passport, 50 Tawi certificates, foreign income statements, transfer records and allowance documents. We send a checklist tailored to your case.
Step 3:Review and calculation
We separate Thai income, taxable remittances and pre-2024 savings, apply allowances and treaty credits, and show you the tax due or refundable before filing.
Step 4:Filing
After your approval we e-file the PND.90 or PND.91 with the Revenue Department and send you the filed return and payment slip.
Step 5:Follow-up
Refund claims, Revenue Department requests for documents and RO.22 certificates are handled on request, billed by the hour or on quote.
Transparent Pricing
Personal Income Tax and TIN: Pricing
Fixed fees for the annual return and the Tax ID registration. Refund follow-up and tax consultations are billed by the hour.
About our pricing:
| Tier / Variant | What's included | Govt / 3rd-party fees | Plizz service fee |
|---|---|---|---|
| Annual return for a foreigner (PND.90 or PND.91)Most requested | Includes a 15-minute preliminary consultation, review of foreign-sourced income and remittances to Thailand, allowances and double tax relief, preparation and e-filing of the return. | None for filing | THB 10,000 / request |
| Annual return for a Thai national | Preparation and e-filing of the PND.90 or PND.91 return from your 50 Tawi certificates and allowance documents. | None for filing | THB 2,000 / request |
| Tax ID (TIN) registration for a foreigner | Document check and application for your personal Tax Identification Number at a Bangkok Revenue Department office. | None | THB 10,000 one-time Bangkok Revenue Department offices; travel outside Bangkok is extra. |
| Certificate of tax residence (RO.22) | Application to the Revenue Department for the certificate that proves Thai tax residence to a treaty partner country or a foreign bank. | n/a | On quote Reason for quote:Depends on the year and the supporting documents. |
| Tax refund follow-up and Revenue Department queries | Follow-up of a refund claim, answers to Revenue Department requests for documents, and meetings at the area office. | n/a | THB 3,000–10,000 / request Per hour, by the seniority of the person handling it |
| Pre-arrival or pre-departure tax consultation | Planning before you move to or leave Thailand: residence days, timing of remittances, pensions and investment income, treaty position. | n/a | THB 5,000–10,000 / request Per hour |
Annual return for a foreigner (PND.90 or PND.91)
Includes a 15-minute preliminary consultation, review of foreign-sourced income and remittances to Thailand, allowances and double tax relief, preparation and e-filing of the return.
- Govt / 3rd-party fees
- None for filing
- Plizz service fee
- THB 10,000 / request
Annual return for a Thai national
Preparation and e-filing of the PND.90 or PND.91 return from your 50 Tawi certificates and allowance documents.
- Govt / 3rd-party fees
- None for filing
- Plizz service fee
- THB 2,000 / request
Tax ID (TIN) registration for a foreigner
Document check and application for your personal Tax Identification Number at a Bangkok Revenue Department office.
- Govt / 3rd-party fees
- None
- Plizz service fee
- THB 10,000 one-time
Bangkok Revenue Department offices; travel outside Bangkok is extra.
Certificate of tax residence (RO.22)
Application to the Revenue Department for the certificate that proves Thai tax residence to a treaty partner country or a foreign bank.
- Plizz service fee
- On quote
Reason for quote:Depends on the year and the supporting documents.
Tax refund follow-up and Revenue Department queries
Follow-up of a refund claim, answers to Revenue Department requests for documents, and meetings at the area office.
- Plizz service fee
- THB 3,000–10,000 / request
Per hour, by the seniority of the person handling it
Pre-arrival or pre-departure tax consultation
Planning before you move to or leave Thailand: residence days, timing of remittances, pensions and investment income, treaty position.
- Plizz service fee
- THB 5,000–10,000 / request
Per hour
All Packages Include
- 15-minute preliminary consultation before we quote a foreigner return
- Tax residence check (180 days or more in the calendar year)
- Review of Thai income, 50 Tawi certificates and foreign income remitted to Thailand
- Allowances and deductions applied (personal allowance, insurance, provident fund and others you qualify for)
- Double tax agreement relief claimed where it applies
- E-filing with the Revenue Department and a copy of the filed return
None for filing. Any tax due is paid by you directly to the Revenue Department.
Pricing Notes
- All Plizz fees exclude 7% VAT.
- Deadline: 31 March of the following year for paper filing, about 8 days more when e-filed.
- Late payment carries a surcharge of 1.5% per month on unpaid tax, and late filing a fine of up to THB 2,000 (Revenue Code). These are charged by the Revenue Department, not by Plizz.
- Hourly work is billed at the published consulting rates: THB 3,000 to 10,000 per hour by seniority.
Build your quote: Plizz confirms it within 1 business day
Estimate excludes 7% VAT and government fees. Plizz confirms your final quote within 1 business day.
Double tax agreements
Tax paid abroad, and the RO.22 certificate
Thailand has double tax agreements (DTAs) with about 60 countries. When both Thailand and another country can tax the same income, the treaty decides which country taxes first, and the other usually gives a credit for the tax already paid. On a Thai return, that means claiming a foreign tax credit with proof of the tax paid abroad.
Your home country or a foreign bank may ask you to prove that you are a Thai tax resident, for example to stop withholding at home or to apply a treaty rate on dividends. The proof is a certificate of tax residence (RO.22), issued by the Revenue Department. We prepare the application; the fee is on quote because it depends on the year and the documents available.
Tax Identification Number
Getting a Thai TIN as a foreigner
You need a personal Tax Identification Number (TIN) to file a return. Since 2024, Thai banks also ask account holders for a TIN and a tax self-certification under the Common Reporting Standard (CRS), so many foreigners now need one even without Thai income.
Foreigners without a work permit apply at the Revenue Department area office that covers their address. The documents usually requested are:
- passport, with visa or entry stamp;
- lease agreement or other proof of address;
- the landlord's house registration and ID card copy, signed;
- sometimes a recent bank statement.
Each office applies its own practice, so we check the file before the visit. Plizz handles applications at Bangkok Revenue Department offices for THB 10,000; travel outside Bangkok is charged extra.
Checklist
What we need from you
Not every item applies to everyone; after the consultation we send the list that fits your case.
- Passport pages with your photo, visa and entry stamps for the tax year (to count your days)
- Your Thai Tax ID (TIN), or the documents to apply for one
- 50 Tawi withholding certificates from every Thai payer, and the PND.91 form from your employer if you have one
- Statements of foreign salary, pension, dividends, interest or rental income for the year
- Records of transfers into Thailand (bank statements or remittance slips) and, where relevant, proof of pre-2024 savings
- Proof of tax paid abroad, for the treaty credit
- Allowance documents: life and health insurance, provident fund or retirement fund, mortgage interest, donations
Stay Compliant
Important Deadlines & Penalties
Missing these deadlines can result in significant financial penalties.
Annual return PND.90 (all income types)
Annual return PND.91 (employment income only)
Tax ID (TIN) for a new resident without a work permit
Who this is for
Who needs help with Thai personal income tax?
A foreign employee with only a Thai salary and a 50 Tawi can often file a PND.91 alone. These situations are where a review pays for itself.
Foreign employees of Thai companies with income outside their salary
Your employer withholds tax through PND.1 and gives you a 50 Tawi, but rental income at home, dividends or a bonus paid abroad and transferred to Thailand still need a PND.90.
Retirees living on a foreign pension and savings
Since 2024 the question is not your visa but what you transfer and when it was earned. We separate pension income from older savings and check what your treaty allows.
Remote workers and freelancers paid from abroad
Holders of a DTV or another visa who stay 180 days or more and live on foreign income. We look at where the work is done, what is remitted and which treaty applies.
LTR visa holders
The 17% flat rate and the foreign income exemption only help when the return is prepared on the right basis. We file it accordingly and keep the supporting documents.
New arrivals and people leaving Thailand
The year you arrive or leave decides your residence status and the timing of remittances. A consultation before the move often saves more than it costs.
Your Plizz Contact
Nantida Sangyalaw
Tax Partner
Thai accounting and tax law, Revenue Department refund cases, BOI matters with the Ministry of Commerce
Why Plizz
Why foreigners choose Plizz for their Thai tax return
Plizz is the Thai member firm of DFK International, a global network of accounting and advisory firms in 85+ countries. It was founded in 2015 by two operating CFOs with more than 20 years of finance leadership in Southeast Asia.
Benoît
Jérôme
Nantida
Jeerapak
Supanut
Ornjira
Pawinee
Onarnong
Foreign income is our daily work
Remittance tracing, treaty credits and pre-2024 savings are routine work for our tax team, not exceptions handled once a year.
Fixed fee, shown upfront
THB 10,000 for a foreigner's return, THB 2,000 for a Thai national's, THB 10,000 for a TIN registration. Hourly work only when you ask for it.
English, Thai and French
We read Revenue Department letters in Thai and explain them to you in English or French. Emails in Chinese are read and answered in English.
DFK International standards
Named accountants, internal review of every return, and a firm that will still be here when the Revenue Department asks a question two years later.
Common Questions
Frequently Asked Questions
Answers to the most common questions before and during engagement.
Explore More
Related Services
Personal tax often sits next to a company, a work permit or a long-term visa. One team can look at all of them together.
Bookkeeping
If you own a Thai company, its books and 50 Tawi certificates feed your personal return. Directors' personal returns are billed separately from the bookkeeping package.
Tax Filing & Compliance
Company returns: VAT, withholding tax and corporate income tax. Salary paid by your own company goes through PND.1 before it reaches your PND.91.
LTR Visa
The 10-year Long-Term Resident visa with the 17% flat rate for Highly-Skilled Professionals and the foreign income exemption for the other categories.
Work Permit
Working in Thailand needs a work permit, and employment income needs a TIN and monthly PND.1 withholding. We handle both sides.
Get Started
File your Thai tax return with confidence
Residence days counted, foreign income and remittances reviewed, treaty relief claimed. THB 10,000 for a foreigner's return, starting with a 15-minute consultation.
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