Thai tax ID and online filing

Add together every period spent in Thailand within the same calendar year; the periods do not need to be continuous, and in practice both the arrival and departure days are usually counted as days in Thailand. If you are near the threshold, keep copies of stamped passport pages, departure cards, boarding passes and accommodation records every year — the burden of proof sits with the taxpayer when the Revenue Department asks.

PND 91 is for taxpayers whose only income is employment income under section 40(1). PND 90 is used when other categories are also present — professional fees, rent, interest, dividends or business income. The paper filing deadline is 31 March of the following year; filing through Revenue Department e-Filing normally attracts an extension of roughly eight extra days. Check the extension notice published for the specific year before you file.

Thailand applies progressive bands to net income, starting with an exempt first slice and rising through several bands to a top rate of 35% on net income above five million baht. Net income is assessable income less the statutory expense deduction for that income category, then less personal allowances. The current band table is published on the Revenue Department website and should be checked each year because it is revised periodically.

A resident taxpayer may claim the same allowances as a Thai national where the conditions are met: the personal allowance, a spouse with no income, children, qualifying parents, health and life insurance premiums with Thai insurers, social security contributions, provident fund contributions, and mortgage interest on a Thai home. Supporting foreign documents such as a marriage certificate or birth certificate must be accompanied by a certified translation when officials request one.

Thai financial institutions report certain account data under domestic law, and Thailand participates in the automatic exchange of financial account information under the Common Reporting Standard, so account data of tax residents is exchanged between partner jurisdictions. Plan on the assumption that cross-border financial flows are traceable.

Apply at the Area Revenue Branch Office covering your residence or your employer's office. You normally present a passport with a valid visa page, proof of residence such as a lease or the TM.30 address notification, and evidence of Thai income such as an employment contract or work permit. The number issued has thirteen digits and is permanent — it is not reissued each year.

Not always. Anyone required to file a return has a duty to obtain a tax identification number under the Revenue Code, even where the income does not come from Thai employment — for example rental income from Thai property. Documentary practice varies between branch offices, so call the office you intend to visit before travelling there.

Yes. e-Filing supports PND 90, 91 and 94 as well as corporate returns. You register once for credentials and complete the system's identity verification. The benefits are the filing extension granted to online filers, automatic computation, and refund status tracking. Taxpayers without a Thai ID card register using the thirteen-digit tax identification number instead.

Tick the refund request on the return you file. The Revenue Department may ask for supporting documents such as the section 50 bis withholding certificates and allowance evidence. Refunds are now paid mainly through PromptPay linked to the tax ID or Thai ID number; taxpayers without PromptPay may instead receive an instrument to collect at a designated bank. Confirm the current refund channel with your area office.

The payer must issue this certificate to the recipient whenever tax is withheld, stating the income category, the gross amount and the tax withheld. The recipient uses it as a tax credit on the annual return. Without it, claiming the credit or a refund becomes difficult, so request and file the certificate at the time of payment rather than at year end.

VAT-registered operators file PP 30 monthly by the 15th of the following month, with an extension for internet filing under Revenue Department notifications. Late filing or short payment attracts surcharge and penalty under the Revenue Code, and a record of late filing affects how future input VAT refund claims are reviewed. Build a monthly tax calendar in advance.

Under the Accounting Act B.E. 2543, the company must appoint a bookkeeper with the qualifications prescribed by the Director-General of the Department of Business Development, keep accounts in accordance with Thai financial reporting standards, close the books and prepare financial statements at least once a year, have them audited by a licensed CPA, and retain the accounts and supporting documents for at least five years.

A limited company's financial statements must be audited by a licensed CPA and approved by the annual general meeting of shareholders within four months of the financial year end, then filed with the Department of Business Development within one month of that approval, currently through DBD e-Filing. The shareholder list, form BOJ 5, is filed within fourteen days of the annual general meeting.

PND 50 is the annual corporate income tax return, filed within 150 days of the end of the accounting period together with the audited financial statements. PND 51 is the half-year return, filed within two months after the last day of the first six months of the accounting period. Under-estimating net profit by more than 25% without reasonable cause attracts a surcharge under the Revenue Code, so the half-year estimate should be prepared conservatively.

Yes. A registered company that has not started trading or has no revenue must still keep accounts, close its books, have them audited, file financial statements with the Department of Business Development, and file corporate income tax returns on time. Neglecting this accumulates fines and blocks later transactions such as opening bank accounts, renewing work permits, or selling the business.

No. The accounting period must cover twelve months, but the company may choose a year end other than 31 December in its articles. The first period after incorporation may be shorter than twelve months. Changing the accounting period later requires approval from the Director-General of the Revenue Department, so foreign parent groups that need consolidated reporting usually align the year end from the outset.

The usual sequence is: obtain the original from the issuing body — a Revenue Department certificate of tax payment, or financial statements certified as true copies; prepare an English translation; have the translation certified by the Legalization Division of the Department of Consular Affairs; and, where the destination requires it, have the destination country's embassy legalise it afterwards. Some destinations accept certification by a Notarial Services Attorney directly, so confirm the recipient's requirement before you start.

According to HCCH, the Apostille Convention enters into force for Thailand on 28 February 2027. From then, Thai public documents for use in other contracting states will carry an apostille issued by the Thai competent authority instead of requiring a second legalisation at the destination embassy. Until that date the existing legalisation and embassy route applies, and documents destined for non-contracting states continue on the existing route afterwards.

The Legalization Division of the Department of Consular Affairs certifies that a translation is complete and faithful to the original; it does not restrict who may translate. The translation must be accurate, spell personal and corporate names exactly as they appear in the passport and the company affidavit, and reproduce every figure and caption in the financial statements. Some destination authorities, particularly European tax offices, additionally require a translator registered in that country.

Tell us how long you were in Thailand in the tax year, the categories of income involved, the source country of the funds, and what the receiving authority requires. Reach us by phone, LINE or email, Monday to Saturday 9:00–18:00. We confirm the steps, the documents to prepare, realistic timelines and costs case by case, and coordinate a licensed CPA or the relevant attorney where a case-specific tax opinion is needed.

A visa does not by itself determine tax status; days of presence and the source of income do. A DTV holder present 180 days or more becomes a Thai tax resident, and remitting foreign income in that year falls under P.161/2566. Separately, working for overseas clients while physically in Thailand raises a debated question of whether the income is Thai-sourced. Obtain an opinion from a Thai CPA or file a formal ruling request with the Revenue Department for your facts.

File form L.P.10.1 at the Area Revenue Branch Office for your residence with your passport, current visa and latest entry stamp, work permit or evidence of income, and proof of address such as a lease, house book or TM.30 receipt. The number is normally issued the same day at no charge. A TIN is required to file PND.90/91, reclaim withholding tax and apply for the R.O.22 certificate of tax residence.

Registration is mandatory once taxable turnover exceeds THB 1.8 million per year; file PP.01 within 30 days of crossing the threshold. Voluntary registration is available below it if you want input tax credits. Registered businesses must issue full tax invoices under Section 86/4, keep input and output VAT reports, and file PP.30 with payment by the 15th of the following month, extended by eight further days for online filing.

A company files the half-year return PND.51 within two months after the end of the first six months of its accounting period, and the annual return PND.50 with audited financial statements within 150 days after the year end. Financial statements must be submitted to the Department of Business Development through DBD e-Filing within one month of shareholder approval, and the annual general meeting must be held within four months of the year end.

At the Area Revenue Branch Office covering your residence, using form L.P.10.1 with the original passport plus copies of the visa and latest entry stamp, proof of address such as a lease, utility bill or TM.30 receipt, and a work permit if you hold one. The number is often issued the same day when the file is complete. Fix any spelling mismatch against the passport before filing, because it will affect later certificate applications.

PND.91 is for individuals whose only income is employment income (Section 40(1)). PND.90 covers everyone else — rental income, professional fees, dividends, interest, or foreign-source income remitted into Thailand. If in doubt, use PND.90 because it is broader. Filing the wrong form is not a serious offence but forces an additional filing and can delay a refund.

Paper returns are due by 31 March of the year following the tax year. E-filing through the Revenue Department system is normally extended by roughly eight additional days under an annual announcement, so check rd.go.th each year — the closing date is not fixed. Filing early also speeds up any refund.

Apply at the responsible Area Revenue Office or the Large Business Tax Administration Division with a copy of the filed PND return and its receipt, passport copies showing entry stamps for the whole tax year, and documents for the income you want treaty relief on. Processing depends on file completeness and office workload — count in weeks, not days. Allow time before the destination country's own deadline.

Usually yes, into the language the receiving authority specifies, and many countries accept only translations legalised by the Department of Consular Affairs, sometimes with a further stamp from the destination embassy. Confirm the requirement before ordering the translation so the whole set does not have to be redone. If you would rather not deal with it, we can assemble, translate, certify and legalise the file in one run.

The Revenue Code imposes a surcharge on the tax due plus a fine for failing to file on time, scaled to the amount outstanding and the length of the delay. Voluntarily filing a late return before an assessment officer contacts you is generally treated more leniently than waiting to be summoned, so file as soon as you notice.

File PND.90 or PND.91, tick the refund request on the form, and attach every 50 Tawi withholding certificate. The Revenue Department may ask for supporting documents before releasing the refund. Linking PromptPay to your taxpayer number or passport speeds up payment; foreigners without PromptPay receive the refund by cheque or another channel the department specifies.

No. If the work is physically performed in Thailand, the income is Thai-source under the first paragraph of Section 41 and is always taxable here, regardless of where the client is, which account is paid, or how many days you stayed. This is the single most common misunderstanding. Keep contracts, invoices and payment records organised.

No. Obtaining a TIN and filing a return are separate from work authorisation. The Revenue Department looks at income and presence; working without a permit is a separate liability under foreign-worker legislation. Filing tax does not retroactively legalise unauthorised work.

We make the file consistent before it reaches the counter: checking identity and income evidence, certified Thai–English translation, signature certification by a notarial services attorney registered with the Lawyers Council of Thailand, drafting the power of attorney, and legalisation at the Department of Consular Affairs. We are not a government agency and cannot guarantee an official's decision, but a clean file is far less likely to be returned. Ask us for scope and fees by phone, LINE or email.

It evidences to a foreign tax authority that tax was paid in Thailand so you can claim a credit or refund there. Apply at the area revenue office that receives your return, attaching proof of remittance, withholding certificates from the payer and the underlying contracts. Allow extra time if the receiving country wants an English version or legalisation.

Thailand participates in the Common Reporting Standard, so financial account information about tax residents is exchanged between participating jurisdictions. Mismatches between what you file and what the authority receives can trigger enquiry letters. File accurately, identify income sources clearly, and retain supporting documents at least as long as the assessment period.

The seller faces withholding income tax calculated at the Land Office on the appraised value, transfer fees, and either stamp duty or specific business tax depending on the holding period. To remit funds you need proof of source such as the sale agreement, tax receipts and the bank's prescribed foreign exchange form. Supporting foreign documents need certified translation.

File an additional return at the area revenue office or through the online filing system. Late filing attracts a monthly surcharge on the tax due at the rate set by the Revenue Code, and criminal fines may apply. Voluntary correction before an audit usually reduces exposure. Have an accountant verify the figures before refiling.