Foreigners working in Thailand pay personal income tax (PIT) on their Thai income, mostly through monthly payroll withholding. Since 1 January 2024, tax residents can also owe Thai tax on foreign income they bring into Thailand. For a founder or a senior hire, the practical questions are:
- am I resident?
- what will I pay on my salary?
- what happens to money I transfer from abroad?
- what do I file, and when?
1. Residency: the 180-day test#
You are a Thai tax resident for a calendar year if you are in Thailand for 180 days or more in that year, counted in total and not necessarily consecutively (Revenue Code s.41). Nationality, visa type and where your employer sits do not matter.
| Status | Taxed on |
|---|---|
| Non-resident | Thai-sourced income only: work performed in Thailand, Thai property, Thai companies |
| Resident | Thai-sourced income, plus foreign-sourced income remitted to Thailand (see section 5) |
Work performed in Thailand is Thai-sourced even if paid abroad by a foreign employer. This catches remote workers who assume foreign pay is outside Thai tax.
2. Rates for 2025 and 2026 income#
| Net taxable income (THB) | Rate | Tax on the band | Cumulative tax |
|---|---|---|---|
| 0 – 150,000 | 0% | 0 | 0 |
| 150,001 – 300,000 | 5% | 7,500 | 7,500 |
| 300,001 – 500,000 | 10% | 20,000 | 27,500 |
| 500,001 – 750,000 | 15% | 37,500 | 65,000 |
| 750,001 – 1,000,000 | 20% | 50,000 | 115,000 |
| 1,000,001 – 2,000,000 | 25% | 250,000 | 365,000 |
| 2,000,001 – 5,000,000 | 30% | 900,000 | 1,265,000 |
| Over 5,000,000 | 35% | — | — |
The alternative minimum. If your non-employment income (business or rent) is 120,000 THB or more, you compare the progressive tax with 0.5% of gross non-salary income and pay the higher. This rarely affects employees.
3. Deductions and allowances (most common)#
| Item | Amount |
|---|---|
| Employment expense deduction | 50% of salary, capped at 100,000 THB |
| Personal allowance | 60,000 THB |
| Spouse with no income | 60,000 THB |
| Child | 30,000 THB per child; 60,000 THB for the second and later children born from 2018 |
| Parents over 60 with low income | 30,000 THB each |
| Social security contributions | Actual amount (up to 10,500 THB in 2026, at 875 THB per month) |
| Life and health insurance | Life insurance up to 100,000 THB; own health insurance up to 25,000 THB (combined cap 100,000 THB) |
| Provident fund, RMF, SSF/Thai ESG funds, pension insurance | Fund-specific caps; RMF, provident fund and pension insurance capped together at 500,000 THB |
| Home mortgage interest | Up to 100,000 THB |
| Donations | Up to 10% of income after deductions; some education and hospital donations at 2× |
Foreigners can claim a spouse or child allowance only for a spouse or children with documents (marriage certificate, birth certificates). Translations and legalisation may be needed.
4. Worked examples#
Example A: a foreign manager#
Julia, a German national, is a Bangkok marketing director on 150,000 THB/month (1,800,000 THB/year). She is single and pays social security.
| THB | |
|---|---|
| Salary | 1,800,000 |
| − Employment expenses (50%, capped) | −100,000 |
| − Personal allowance | −60,000 |
| − Social security (875 × 12) | −10,500 |
| − Health insurance premium | −25,000 |
| Net taxable income | 1,604,500 |
| Tax: 115,000 + 25% × 604,500 | 266,125 |
| Effective rate on gross salary | ≈ 14.8% |
Her employer withholds about 22,000 THB a month on PND.1. Julia files PND.91 by 31 March to reconcile.
Example B: a founder paying himself a modest salary#
Raj owns 49% of a Thai company and draws 60,000 THB/month (720,000 THB/year), the minimum to secure his Indian-national extension being 35,000 THB.
- Net taxable income: 720,000 − 100,000 − 60,000 − 10,500 = 549,500 THB.
- Tax: 27,500 + 15% × 49,500 = 34,925 THB, an effective rate of about 4.9%.
Salary vs dividends. Paying more as salary reduces the company's 20% (or SME 15%) CIT. Dividends attract 10% withholding but come from already-taxed profit. Model both with your accountant.
5. Foreign income: the 2024 rule#
Before 2024, residents were taxed on foreign income only if it was brought into Thailand in the same year it was earned. Waiting until the next year avoided Thai tax.
From 1 January 2024, Revenue Department Order Por 161/2566 taxes foreign-sourced income of a resident whenever it is brought into Thailand, whatever year it is remitted. Order Por 162/2566 grandfathers income earned before 1 January 2024: it is not taxed even if remitted later, provided you can show when it was earned.
Proposed reform, not yet law. In 2025–2026 the government proposed exempting foreign income that is remitted in the year it is earned or the following year. As of 21 September 2026 it had not been gazetted, so Por 161/2566 still applies as described above (Thai Law Online legislative tracker). Reddit and forum threads often present it as done. It is not, so do not plan remittances around it until a Royal Decree or Ministerial Regulation appears in the Royal Gazette.
What counts as remittance?
- Bank transfers to Thailand.
- Bringing cash in.
- Spending with a foreign card in Thailand, which many advisers treat as remittance. The RD has not published a definitive position, so keep records.
Example C. In 2026, Emma (a resident) transfers 1,000,000 THB to Thailand from a UK account.
- If the money is savings from before 2024, documented by statements, it is not taxable.
- If it is 2026 UK rental income, it is taxable in Thailand. UK tax already paid can be credited under the Thailand–UK double tax agreement, up to the Thai tax on that income.
- Mixed accounts make this hard. Many advisers recommend keeping a separate "pre-2024 capital" account.
Exemptions:
- LTR holders in qualifying categories are exempt on foreign income.
- Income exempt under a tax treaty (e.g. some government pensions) stays exempt.
6. Filing#
| Form | Who | Deadline |
|---|---|---|
| PND.91 | Only employment income | 31 March of the following year; e-filing usually allowed to about 8 April |
| PND.90 | Other income: business, rent, foreign remittances, dividends not elected as final | Same as above |
| PND.94 | Half-year return for rental, business and professional income earned January–June | 30 September |
Practical points:
- Get a Thai tax ID. Your employer applies for it, or you apply on form Lor Por 10.1 at the Area Revenue Office.
- E-filing at efiling.rd.go.th gives faster refunds. Refunds are often paid within a few weeks when everything matches.
- Keep 50 Tawi certificates from your employer and any payers.
- Late filing brings a fine of up to 2,000 THB plus a 1.5% monthly surcharge on unpaid tax.
7. Special regimes#
| Regime | Effect |
|---|---|
| LTR Highly Skilled Professional | 17% flat rate on Thai employment income from qualifying employers |
| LTR (qualifying categories) | Foreign income exemption |
| IBC expatriate staff | 15% flat rate on employment income from an International Business Centre |
| BOI experts | No special PIT rate unless under a specific measure |
| Dividends from Thai companies | 10% WHT, final if elected; or include in PND.90 with a dividend tax credit (grossing up by the corporate tax rate, e.g. 20/80) |
| Capital gains on Thai listed shares sold on the SET | Exempt for individuals |
8. Leaving Thailand#
When you leave for good:
- file the PND.91 or PND.90 for the part-year by the normal deadline, or earlier if your employer needs it;
- ask HR for your annual 50 Tawi;
- close or keep your Thai bank account according to the refund you expect.
Immigration no longer routinely asks for a tax clearance on departure for most employees. It can for some cases, such as certain entertainment and sports workers.
9. Planning checklist#
- [ ] Count your days: below 180 means non-resident for that year.
- [ ] Separate foreign accounts: pre-2024 capital, post-2024 income.
- [ ] Before a large remittance (a condo purchase, for example), document the source.
- [ ] Use the allowances: SSF/Thai ESG funds, health insurance and parents' allowances reduce tax.
- [ ] For founders, model salary versus dividend.
- [ ] If you qualify for the LTR, the 17% rate or foreign-income exemption may outweigh the 50,000 THB fee.
Frequently asked questions#
I work remotely for a foreign company from Bangkok. Is my salary taxable? Yes, if the work is performed in Thailand, the income is Thai-sourced, whoever pays it. A tax treaty may give relief only in limited cases, typically short stays below 183 days with a foreign employer.
I spend 170 days a year in Thailand. Do I file? As a non-resident you are taxed only on Thai-sourced income. If you have any, such as Thai salary or rent, you still file.
Do I need to file if my employer already withholds? Yes. Anyone with assessable income above the filing thresholds files PND.91, even if no tax is due.
Are foreign pensions taxable? Remitted foreign pensions are assessable for residents from 2024, unless a treaty exempts them, as some do for government pensions.
Can I deduct my children's international school fees? No. School fees are not deductible.
What is the deadline? 31 March of the following year, with a short extension for e-filing.
Compare Bangkok accounting and tax firms in our directory.
Related guides#
- Withholding Tax in Thailand: Rates, PND Forms and Deadlines for Businesses
- Payroll and Social Security in Thailand: Employer Guide
- Thailand LTR Visa (Long-Term Resident): Categories, Requirements and Tax Benefits
- Thailand DTV (Destination Thailand Visa): Remote Work, Requirements and Limits
Sources
- Thai Law Online, tracker on the proposed foreign-income remittance exemption (status at 21 Sep 2026): https://thailawonline.com
- Revenue Code Sections 40, 41, 47, 48 and 56–57
- Revenue Department Orders Por 161/2566 and Por 162/2566 on foreign-sourced income (2023): https://www.rd.go.th
- Revenue Department, Personal Income Tax and e-Filing: https://www.rd.go.th and https://efiling.rd.go.th
- PwC Worldwide Tax Summaries, Thailand individual taxes (current brackets and allowances)
- BOI Announcement Por 3/2568 (LTR Visa tax benefits): https://ltr.boi.go.th
