Thailand · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
When this country treats you as a tax resident
More than 180 days = resident. 2024 change: foreign income remitted to TH must be declared in the year remitted (was deferred).
- Primary test
- Day count
- Day threshold
- 180 days
How days are counted: More than 180 days in a calendar year
Also makes you resident
- Domestic income taxed regardless of residency
Tax authority: rd.go.th
Tax residency is decided separately from immigration status — these tests can make you a tax resident whatever visa you hold, and leaving a visa behind does not by itself end them.
Count your days against this rule Compare residency tests across countries
Thailand's taxes are run by the Revenue Department: personal income tax, corporate tax and VAT. Tax residence (180+ days) affects how foreign income is taxed, and recent rules changed the treatment of remitted foreign income.
Thailand's taxes are administered by the Revenue Department: personal income tax, corporate tax and VAT. Residence affects how foreign income is taxed.
- The Revenue Department administers income tax, corporate tax and VAT.
- Tax residence (180+ days) affects taxation of foreign income.
- VAT applies to most goods and services.
- 1
Determine your residency
You are a Thai tax resident if you are in Thailand 180 days or more in a year; residents are taxed on Thai income and, under rules effective 2024, on foreign income remitted to Thailand.
- 2
Get a tax ID
Obtain a Thai Tax Identification Number (TIN) from the Revenue Department.
- 3
Understand the taxes that apply
Identify personal income tax (progressive), VAT on most goods and services (business), and social-security contributions.
- 4
Have tax withheld
Employers withhold monthly tax; other income may have withholding at set rates.
- 5
File your return
File the annual personal income tax return (PND 90/91) with the Revenue Department, generally by end of March (later online).
- 6
Pay, keep records and get advice
Pay any balance, keep records, and get advice on the remitted-foreign-income rules and treaties.
- Residency determined (180 days)
- Tax Identification Number (TIN)
- Applicable taxes identified (personal income tax, VAT, social security)
- Monthly withholding
- Return (PND 90/91) filed (~end March)
- Remitted-foreign-income rules checked
- Records kept
- Advice on treaties / foreign income
- Revenue Department
National tax authority.
Frequently asked questions
When am I a Thai tax resident?
If you are in Thailand 180 days or more in a tax year; residence affects how foreign income you bring into Thailand is taxed.
How is foreign income taxed?
Rules on remitted foreign income have tightened recently — verify the current treatment, as the timing of remittance can matter.
What is the VAT rate?
Thailand levies VAT on most goods and services; the rate has been held at a reduced level for years.
Government portals
- Royal Thai Government — Official portal of the Royal Thai Government
- Thai Immigration Bureau — Visas, 90-day reporting, and re-entry permits
- Revenue Department — Thai personal income tax and VAT
- Board of Investment (BOI) — Foreign-investment incentives and the LTR long-term visa