Q1348. Do foreigners earning income in Thailand have to pay Thai tax?

Answered by the NYC Visa & Translation team

As a general principle, a person present in Thailand for a cumulative period meeting the statutory threshold in a tax year (commonly cited as 180 days) is treated as a tax resident and owes personal income tax on Thai-sourced income. Foreign-sourced income brought into Thailand is subject to specific rules that have changed under recent Revenue Department announcements. Common income types: salary from work performed in Thailand (withheld monthly by the employer), rent from Thai property, and gains from selling Thai assets. Basic steps: (1) obtain a taxpayer identification number, (2) file the annual PND.90/91 return by the deadline, and (3) claim credit for tax already withheld. Cautions: Thailand has double taxation agreements with many countries that can change the calculation — have a specialist review your residency status and treaty position before filing. Our team assists with both TIN applications and annual returns. This is general guidance; requirements and fees change — always verify with the Ministry of Foreign Affairs, the Revenue Department, the Department of Business Development, or the receiving authority before proceeding.