Beginning in calendar year 2024, monies brought into Thailand by Expats that are "tax residents" MAY be taxable by Thailand Revenue.

This page includes what we know and what we don't know at this time about what transferred funds are taxable and whether a tax return will be required. The tax return for 2024 activity is due by March 31, 2025.

You are considered a tax resident if you reside within Thailand for more than 180 days during the calendar year.

The information included on this webpage is intended for information purposes only and should not be considered as tax advice from the Pattaya City Expats Club. 

WHAT WE KNOW

A tax resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand beginning in calendar year 2024.

A non-tax resident is subject to tax only on income from sources in Thailand.

Revenue Department publication: How Do Foreigners Living in Thailand Pay Tax?  

FILING A THAILAND INCOME TAX FORM

If  a tax resident and no Thailand income, you may still be required to file an income tax form with the Revenue Department for 2024 and subsequent years and pay Thai income tax IF the source of funds transferred into Thailand is deemed as income and is not exempt under a Dual Tax Agreement.  The Thai Revenue Department has announced that they will follow these agreements.

If required to file a Thai Income Tax form, Expats will need to have a Taxpayer Identification Number (TIN) issued by the Revenue Department.

See below for information regarding Dual Tax Agreements, Tax Identification Number (TIN), and other Revenue Department information

WHAT WE DON'T KNOW

Although the Thai Revenue Department has provided a "Guide" in pdf format noting the latest rule regarding transferring funds into Thailand during 2024 and after, they have provided no additional clarifications on whether an Expat will be required to file an income tax form if they have transferred money into Thailand that is either not taxable income or is exempt from taxation by a Dual Tax Agreement.

The Revenue Department has provided no additional clarifications on whether an Expat tax resident will be required to file an income tax form if they have transferred money into Thailand that is either not taxable income or is exempt from taxation by a Dual Tax Agreement.

Currently, there is differing advice being offered by attorneys and tax professionals as to whether Expats will or will not be required to file a tax form or whether an Expat should go ahead and obtain a Tax Identification Number (TIN).  (Note: Getting a TIN does not require one to file a tax form, but if required to do so, it is necessary to have a TIN).  See TIN information below.

We will update this page with the latest official information when it becomes available.  Until such time, each Expat will need to make their own decision as to whether to apply for a TIN at this time.

Foreigners  needing to file a Thai income tax form will need a 10 digit Taxpayer Identification Number (TIN). 

To obtain the number, an application (Form L.P. 10.1 - all in Thai) and additional documents will need to be submitted to the Revenue Department (usually obtained from the local Revenue Office office with jurisdiction over the area where one lives, but can be done at any Revenue Office.

Note: The main Revenue Department has not provided guidance to their local offices. Reports vary, but apparently some of these Offices are not accepting application unless one has a work permit.  At a recent (November 2024) meeting, one member announced they had obtained their TIN at the local Revenue Office. He said you will need someone who can read and speak Thai to help complete the application. Further, it took only about 15 minutes to obtain his TIN.  We will appreciate receiving more reports on success or failure in obtaining a  TIN from a local office - email your experience to info@pcec.club.

There are at least two companies with tax professionals on staff that will obtain a TIN for a fee.  Both note that currently it takes about 3 weeks from date of application until receipt of the TIN. 

One of our members used the services of Anglo Siam Legal, Pattaya, and was charged a fee of 3,252 baht. Contact: Info@anglosiamlegal.com. Click here for their article in The Pattaya News about the the Expat Thai income tax  issues.  Please note that one item in the article might be misconstrued:

Foreign residents in Thailand are subject to Thai income tax on their worldwide income, earned after the first of January 2024, regardless of where the income is earned, and when it is sent into Thailand after December 2023.

Only that portion of "worldwide income" that is sent into Thailand may be is taxable.

Thomas Carden, American International Tax Advisors, Bangkok, has spoken to the PCEC on more than one occasion about the Expat Thai Income Tax issue. Click here to view a video of his latest talk. He mentions that his firm's fee for obtaining the TIN is 7,000 baht.

The documents needed will be (Note: Anglo Siam Legal advised that all documents be signed in blue ink and with the same pen):

Application for TIN

Copy of Passport identity page, latest Visa or Extension

Proof of residence (rental agreement, house book)

Thailand has 61 Dual Tax Agreements including: Australia (1989), Canada (1985), Great Britain and
Northern Ireland  (1981), Ireland  (2015), New Zealand (1998), and United States of America (1997).

Click here for the Thailand Revenue Department's webpage that lists these countries.

This page has links to the respective Agreements.

Click here for the Revenue Department's Introduction to DTA page. The following is an excerpt from that page:

In general the DTA does not stipulate any specific item of income and tax rate. It provides whether the source or resident country is entitled to tax certain income. If the source country has taxing rights, the income will be subject to tax according to the domestic laws of that country.

Elimination of double taxation

The focus of a DTA is the elimination of double taxation. Each DTA may prescribe different methods of elimination of double taxation of a person by the resident country:

(1)   Exemption method*

The country of residence does not tax the income which according to the DTA is taxed in the source country.

(2)   Credit method

The resident country retains the right to tax the income which was already taxed in the source country. It calculates its tax on the basis of the taxpayer's total income including income from the other country which according to the DTA is taxed in that other country. However, it allows a deduction from its own tax for the tax paid in the other country.

* For example, under the US and Thailand DTA, income from Social Security and Government Service pensions are exempt from taxation in Thailand.

The Thailand Revenue Department has information in English on their website.  Click here for Website.  Below are some links to pages that may have information of interest:

eFiling of Personal Income Tax Form - This page currently has the 2023 Form 90 (income from other than employment) along with links to past years. When they issue the form for 2024 (in January 2025), we will update this link.  Note: The form and guide are in English.

Personal Income Tax (PIT) - This page has information on taxable income, allowances, etc.  It is in English.

Revenue Code - This page has links to the Revenue Code and other information. It is in English.