Personal Income Tax Filing (PND 90/91) — Expat
ยื่นภาษีเงินได้บุคคล (ภ.ง.ด.90/91) — ชาวต่างชาติ · § Advisory
What to know before you act
A foreigner in Thailand for 180 days or more in a tax year is tax-resident and may owe tax on foreign income brought into Thailand under current Revenue Department rules. We confirm status, gather all income sources, apply double-tax treaties and allowances, and file PND 90/91.
Timing and external dependencies: Annual returns are due by the Revenue Department's deadline for the previous tax year — check the current paper and online dates.
Official fee: Progressive rates, surcharges and late penalties follow the Revenue Code — confirm with the Revenue Department.
Timing is not a promise of an outcome or hearing date. Check the notice, limitation period and current authority rules for your matter.
What to send for the first review
Send every relevant page, a dated sequence of events, any hearing or filing deadline, and the outcome you need. This lets counsel identify urgent steps, missing evidence and a precise scope of work.
- 50-bis certificate from employer
- Deduction proof (insurance, funds, donations)
- Foreign income + tax credit certificate
Legal Basis
Revenue Code §40–42 · residents (≥180 days/yr) taxed on worldwide income remitted to Thailand · PND 91 (salary) or PND 90 (mixed) by March of following year · progressive 0–35%.
📚 Official sources — check the current law and procedure before acting
- กรมสรรพากร— The Revenue Department
- กรมที่ดิน— Department of Lands
- สำนักงานตรวจคนเข้าเมือง— Immigration Bureau
- สำนักงานคณะกรรมการกฤษฎีกา — ตัวบทกฎหมายฉบับทางการ— Office of the Council of State
Who Needs This
Foreign employees · LTR/SMART holders · DTV nomads meeting tax residency · condo landlords.
Required Documents
- 50-bis certificate from employer
- Deduction proof (insurance, funds, donations)
- Foreign income + tax credit certificate
- Condo rental records
Common Pitfalls
- Assuming payroll withholding means no return is needed — earners above the threshold must still file
- Not separating remitted capital from income can lead to over-assessment
- Without a tax ID you cannot claim refunds or allowances
Typical Use-cases
- MNC expat exec cost confirmed after document review
- LTR Highly Skilled Professional 17% flat
- DTV freelancer with multiple sources
FAQ
- Is a foreign pension taxable in Thailand?
- It depends on residency, the year earned, the year remitted and the treaty with the source country — assess case by case.
- Where do I get a tax ID?
- At the local Revenue office with your passport and proof of address; we prepare the file.
- How do I claim a refund?
- File the return with allowance evidence and bank details; the Revenue Department may request more documents before paying.
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Official sources — accounting, tax, social security
The information on this page follows the official sources below. Always check the latest version before you file.
- Revenue Department — Revenue Code, income tax, VAT— Revenue Department
- Social Security Office— Social Security Office
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- Office of the Council of State — Thai law database— Office of the Council of State
- Board of Investment (BOI) / LTR Visa— Thailand Board of Investment
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Frequently asked questions
- Can a foreigner own 100% of a Thai company?
- Full foreign ownership is possible for some activities, but there is no blanket permission. Check the Foreign Business Act definition, actual activities, sector-specific restrictions and any required licence or certificate. BOI promotion and treaty rights apply only within their approved scope; they do not automatically confer land rights, visas or work permits. Do not use nominee shareholders. Verify the proposed structure with DBD.
- What is the minimum registered capital for a Thai company?
- Do not apply one capital figure to every incorporation, foreign-business licence, visa or work-permit application. Registered capital and paid-up capital are different, and the applicable requirements depend on actual activities, ownership, permit category and any BOI or treaty conditions. Capital is a company funding requirement, not our service fee. Confirm the relevant criteria with DBD, the Department of Employment and Immigration before choosing the structure. Ask our team for a quotation for the agreed work.
- How long does company registration take?
- Separate document preparation, name reservation, signatures and DBD review from VAT registration, Social Security and bank onboarding. Timing depends on the filing channel, complete documents and any requests for corrections or additional evidence; no completion date is guaranteed. Ask our team for a quotation and a planning estimate after the proposed structure and documents have been reviewed.
- What ongoing accounting obligations does a Thai company have?
- A Thai limited company keeps statutory books and prepares audited annual statements even without trading. Tax returns depend on its payments, VAT status, accounting period and taxpayer category: PND1, PND3 and PND53 are not universal monthly returns for every company, and PP30 applies to VAT-registered businesses, including nil-return months while registration remains active. Check PND50, PND51 and each filing deadline with RD; check annual statements and shareholder filings separately with DBD.