Thailand Tax Filing & Compliance
Personal, corporate, monthly, VAT, and LTR 17% flat-tax — CPA + tax lawyer, English-speaking.
Quick Answer
PND.50 corporate: 150 days after year-end. PND.90/91 personal: by 31 March. LTR: flat 17%. Retainers from THB 4,500 (personal) — THB 15,000 (SME corporate).
Services
- ✓ Personal income tax (PND.90/91)
- ✓ Corporate annual (PND.50)
- ✓ Corporate half-year (PND.51)
- ✓ Monthly withholding (PND.1/3/53)
- ✓ VAT filing (PP.30) & refund
- ✓ LTR 17% flat-tax registration
- ✓ Foreign-source income remittance planning
- ✓ Tax audit representation (RD investigation)
- ✓ Tax residency certificate
- ✓ DTA relief (Double Tax Agreement)
FAQ
- Who must file Thai personal income tax?
- Anyone earning THB 120,000+ (single) or THB 220,000+ (married joint) in Thailand or remitting foreign-source income into Thailand during the year they earned it (post-2024 reform).
- Corporate tax filing calendar?
- PND.50 (annual): within 150 days of fiscal year end. PND.51 (half-year estimate): within 2 months of mid-year. Late filing = 200% penalty + 1.5% monthly interest.
- How does the LTR 17% flat tax work?
- LTR-Highly Skilled Professional holders pay flat 17% on Thai-source employment income (vs progressive 5–35%). We handle registration + monthly PND.1 filings.
- Cost?
- Personal PND.90/91: THB 4,500–12,000. Corporate PND.50/51: THB 15,000–45,000 (SME) — THB 80,000+ (BOI/complex). Monthly payroll (PND.1/3/53/SSO): THB 3,500–8,500/month.
Contact: 083-249-4999 · LINE @NYC168 · contact@ilc.ltd