Legal service for foreign clients
Personal Tax for Foreigners Living in Thailand in Thailand
Get both Thai-source income and foreign remittances right.
Quick answer
Reach 180 days inside the Kingdom across a single calendar year and your status flips to tax resident, with PND90 or PND91 due by the end of March that follows. The rule that changed from tax year 2024 concerns money earned abroad and later brought in to spend here: it enters the computation for the year it arrives, even if the underlying earnings are several years old. Timing a transfer now matters as much as the treaty itself.
From THB 8,000 — From THB 8,000 per return; multi-country income priced higher · Prepared and filed within 5–10 working days
Who this is for
- Foreigners employed in Thailand with a work permit
- Retirees remitting pensions into Thailand
- Remote workers employed by overseas companies
- Long-term visa holders with multi-country income
What you receive
- Residence determination based on day count
- Tax computation applying every available allowance
- Online filing with payment or refund handling
- Tax payment certificates for use abroad
Documents to prepare
- Passport with entry and exit stamps
- Withholding certificates from the employer
- Evidence of inbound foreign transfers
- Allowance evidence such as insurance and fund units
How it works
4-step process
- 1
Count days of presence
All entries are aggregated; the days need not be consecutive.
- 2
Categorize the income
Salary, consulting fees, dividends, and investment gains differ in treatment.
- 3
Apply treaty relief
Check whether the source country already taxed it to claim a foreign tax credit.
- 4
File and archive
File by end of March and retain evidence for five years.
In depth
Personal Tax for Foreigners Living in Thailand: what foreign clients need to know
Foreign nationals working in Thailand usually have the visa and work permit under control while several tax questions remain open: counting days for residence, income paid from offshore, funds later remitted into Thailand, and the tax clearance needed before leaving. Our job is to align the two, because tax filings are the main evidence used when a work-based visa is renewed.
Tax residence is not the same thing as visa status
Thai tax residence turns on the number of days spent in the country during the tax year, not on the visa held. Someone on a tourist visa who stays long enough is a tax resident, while a work-permit holder who travels constantly may not be. That inversion leads people to file under the wrong status for years without realising it.
Income from work performed in Thailand is taxable here regardless of residence and regardless of which country pays it. The common error arises where an overseas parent pays part of the package offshore — that portion is still Thai-source income and must be included. We therefore review the employment contract and the whole remuneration structure before filing.
Foreign income and money brought into Thailand
For a tax resident, income arising abroad comes into scope when it is brought into Thailand. The practical issue is proving whether a remittance is capital accumulated before residence began, income of a particular year, or funds already taxed overseas. Keeping accounts separated from the start makes this far easier to explain than reconstructing it later.
A double-tax treaty relieves duplicate tax, but only if used correctly: obtaining a certificate of tax residence, retaining evidence of foreign tax paid, and applying the credit or exemption method the treaty prescribes. Claims made without supporting documents are usually refused on review.
The tax paperwork behind visa and work-permit renewals
Renewing a work-based visa and work permit requires evidence of income and tax paid: withholding certificates, the filed personal income tax return, and social security records. Where the salary declared to immigration does not match the figure filed with the Revenue Department, the application stalls at the document stage.
Anyone leaving Thailand should plan the final tax year early: filing for the worked portion of the year, reclaiming over-withheld tax, and handling provident fund money, whose tax treatment varies with length of service and the member's age. Leaving it to the last week routinely forfeits part of the refund.
Cost structure: government fees vs professional fees
| Item | Official fee | Professional fee | Note |
|---|---|---|---|
| Residence review and planning before the first filing | No government fee | THB 6,000–15,000 | Includes the day count, contract review, and treaty entitlement assessment |
| Preparing and filing the annual personal income tax return | No fee for online filing | THB 8,000–25,000 depending on the number of income sources | Multiple countries or a foreign tax credit claim sit at the upper end |
| Tax documents supporting visa and work-permit renewal | Renewal fees at the rates set by the responsible agencies | THB 5,000–18,000 | Coordinated with the visa team so every document shows consistent figures |
An executive paid partly in Thailand and partly offshore
Situation: The Thai company withheld only on the local portion; the parent-paid element was never included
What we did: We consolidated both elements as Thai-source income, filed amended returns, and claimed credit for foreign tax paid
Outcome: The tax position now matches the visa documentation, with additional cost limited to the statutory surcharge
A retiree remitting a large block of savings into Thailand
Situation: He feared the entire remittance would be treated as taxable income in the year of transfer
What we did: We evidenced capital accumulated before residence separately from current-year returns, with a supporting pack of overseas bank records
Outcome: The return was filed on the correct base, taxing only the current-year income element
When to act, and when waiting is fine
You are in your first year of working in Thailand
Track your days from the start of the year and open a separate account for foreign remittances at once
You have income from Thailand and elsewhere in the same year
Check the treaty before filing so you select the credit method that prevents double taxation
A work-visa renewal falls within the next three months
Confirm the salary filed for tax matches what immigration was told before you lodge the application
You are leaving Thailand within this year
Plan the closing return and any refund claim at least a month before departure
FAQ
Frequently asked questions
Under 180 days — must I file?
You file only on Thai-source income; foreign income is outside scope.
Are transferred savings taxable?
Principal proven to predate residency is not income, but the evidence must be clear.
Never filed for years — what now?
Back-file with surcharge; voluntary filing is treated more leniently than detection.
Must a non-resident still file in Thailand?
Yes, if Thai-source employment or business income reaches the threshold — liability follows the source, not the day count.
The work permit expired mid-year — is an annual return still due?
Yes, for the period worked — and a partial refund is common because monthly withholding assumed a full year.
Is a transfer from my own overseas account taxable income?
It depends whether the funds are capital or income of a given year, so bank records separating the source are essential.
My employer withholds tax — do I still file myself?
You still file annually: monthly withholding is only a prepayment and rarely reflects the allowances you are entitled to.
Related services
Cross-Border Withholding Tax & Treaty Relief
Pay the right rate on outbound remittances and claim treaty relief properly.
Payroll & HR Administration
Salary, social security, provident fund, and employee tax handled end to end.
Immigration Lawyer — Retirement, Marriage, LTR, Overstay
All visa types, citizenship, and PR applications.
Written by: Thai Law & Accounting Services — attorneys and licensed accountants
Reviewed by: Reviewed by a Notarial Services Attorney registered with the Lawyers Council of Thailand.
Last updated: 2026-08
Information as of August 2026. Government fees and processing times change — verify with the relevant agency before acting, or let our team verify for you.