Are you a Thai tax resident?
Anyone present in Thailand for 180 days or more in a calendar year is a Thai tax resident, regardless of visa type. Tax residents are taxed on Thai-sourced income wherever paid, and on foreign-sourced income remitted into Thailand in the same year it is earned (under the rules clarified by Revenue Department Order Por 161/2566, effective 1 January 2024).
The progressive bands
Thai personal income tax is progressive in seven bands:
- 0 – 150,000 THB: 0%
- 150,001 – 300,000 THB: 5%
- 300,001 – 500,000 THB: 10%
- 500,001 – 750,000 THB: 15%
- 750,001 – 1,000,000 THB: 20%
- 1,000,001 – 2,000,000 THB: 25%
- 2,000,001 – 5,000,000 THB: 30%
- Above 5,000,000 THB: 35%
Deductions and allowances every expat misses
- Personal allowance: 60,000 THB.
- Spouse allowance (if non-working spouse): 60,000 THB.
- Children: 30,000 THB each (60,000 THB for the second child onwards born from 2018).
- Parental support allowance: 30,000 THB per qualifying parent.
- Health insurance premiums: up to 25,000 THB.
- Life insurance premiums (10+ year policies with Thai insurers): up to 100,000 THB.
- Provident fund and RMF/SSF contributions: substantial caps if you invest in qualifying Thai mutual funds.
The 2024 foreign-income rule, in plain English
Before 2024, foreign income only became taxable in Thailand if remitted in the same calendar year it was earned. Many expats simply waited until 1 January of the following year to remit, eliminating Thai tax.
From 1 January 2024 onwards, the timing loophole is gone for tax residents: any foreign income remitted to Thailand is taxable here in the year of remittance, regardless of when it was earned. Income earned and held overseas before 2024 is grandfathered — bring documentation if you remit older savings.
Tax treaties still apply. If you're already paying tax on the same income in your home country, the relevant double-tax treaty usually lets you credit that tax against your Thai liability.
Filing deadlines
PND.90/PND.91 personal tax returns are due by 31 March of the following year for paper filing, and by 8 April for online filing through the Revenue Department's e-filing portal. Late filing attracts a 200 THB fine plus 1.5% per month interest on unpaid tax.