How Are Foreigners Taxed in Thailand? Business Owner Guide

Résumé : Understanding How are Foreigners Taxed in Thailand is an important questions because foreign business owners in Thailand must manage both company tax and personal tax. Stay 180+ days and you are a tax resident. Thai income is taxable, and foreign income can be taxed when brought into Thailand. Salaries use progressive rates up to 35 percent, dividends are usually 10 percent withholding. Annual filing is required even if tax was withheld. Late or incorrect filings can lead to fines, interest, audits, and visa or work permit issues. Proper structuring and records matter.

Introduction

Running a business in Thailand as a foreigner means being aware of and dealing with two separate tax responsibilities: your company’s corporate tax (CIT) and your own personal income tax (PIT). Many foreign business owners focus on company compliance while overlooking their personal tax position.

Understanding how foreigners are taxed in Thailand is important for avoiding penalties, immigration issues such as delays or revocation of visas and work permits, and unwanted attention from the Revenue Department.

Whether you are a director, entrepreneur, or self-employed professional, this guide explains how to manage your personal tax position in Thailand clearly and correctly.

Understanding the Requirements for Personal Tax for Foreign Business Owners

How foreigners are taxed in Thailand depends largely on both residency status and the source of income. For foreign business owners, their tax liabilities will often arise from several sources, each with its own treatment under Thai tax rules. 

Common examples of taxable income for foreign business owners includes salary or director’s fees paid by a Thai company, dividends received from that company, income earned from foreign clients, and funds remitted into Thailand from overseas. 

Understanding how each category of income is taxed is important, as they are assessed differently and can affect both compliance obligations and overall tax exposure.

Are You a Tax Resident? The 180-Day Threshold

Le statut de résident fiscal en Thaïlande a un impact majeur sur les obligations fiscales d’un individu. Une personne est considérée comme résident fiscal si elle séjourne en Thaïlande pendant au moins 180 jours au cours d’une année fiscale (du 1ᵉʳ janvier au 31 décembre). 

Les résidents fiscaux sont imposés sur leurs revenus mondiaux uniquement sur la partie transférée en Thaïlande, sous réserve d’exemptions telles que le visa LTR or Double Tax Treaty Agreements DTAs), while non-residents are only taxed on income sourced from Thailand.

Il est essentiel de déterminer avec précision votre statut de résident fiscal afin d’assurer votre conformité aux obligations fiscales. Par exemple, si vous êtes considéré comme résident fiscal en Thaïlande et que vous transférez des revenus de source étrangère dans le pays sans les déclarer correctement, vous vous exposez à des sanctions du ministère des Finances. Afin d’éviter les erreurs de déclaration et d’optimiser la charge fiscale, il est fortement conseillé de travailler avec un comptable en Thaïlande.

Pour en savoir plus sur la distinction entre un revenu de source thaïlandaise et un revenu de source étrangère :

Déclarations fiscales en Thaïlande : Guide complet du revenu imposable pour les résidents fiscaux (2025)

How to Count Your Days 

Thailand uses a simple but strict method to determine day count for tax residency. Every day spent in Thailand is counted, including both arrival and departure days. The calculation is based on the calendar year only, from 1 January to 31 December, and days do not need to be consecutive. All entries and exits during the year are added together.

For example, if you arrive in Thailand on 1 February and stay until 30 June, you accumulate 150 days. You then leave and return from 1 October to 15 December, adding another 76 days. Your total for the year is 226 days, which makes you a Thai tax resident for that year.

Assessable Income in Thailand

In Thailand, Assessable Income refers to any income that is subject to Personal Income Tax (PIT). It is broadly defined under article 40 du code fiscal and serves as the starting point for tax calculations before any expenses or allowances are deducted.

The Revenue Code categorizes assessable income into 8 categories (40(1) to 40(8)). The category is vital because it determines how much standard deduction (expenses) you can claim against that income.

The eight categories of assessable income in Thailand are as follows:

• Revenus d'entreprise (article 40(8))
• Income from Employment (Section 40(1)) – Salaries, wages, bonuses, allowances, and any other compensation received as an employee.
• Income from Free Professions (Section 40(2)) – Income from independent professions such as law, medicine, engineering, and architecture.
• Income from Copyrights, Patents, Goodwill, etc. (Section 40(3)) – Royalties or income from the use of intellectual property.
• Revenus d'intérêts, de dividendes et de plus-values (article 40(4))
• Revenus provenant de la location de biens (article 40, paragraphe 5)
• Income from Liberal Professions (Section 40(6)) – income from professions such as teaching or arts.
• Revenus des entrepreneurs (article 40(7))

Lire plus :

Thai Tax Returns: A Complete Guide to Assessable Income for Tax Residents

Earning Personal Income From Your Thai Company

It is important to understand that any income earned in Thailand is subject to Thai tax, regardless of tax residency status.

Another important consideration is that not all income is taxed at the same rate or has the same reporting obligations. Each type of income has its own requirements.

Salary

Salaries in Thailand are taxed under a progressive personal income tax system, meaning the applicable tax rate increases as income rises. 

Revenu imposable	Taux d'imposition
0 – 150,000	Exempté
150,001 – 300,000	5%
300,001 – 500,000	10%
500,001 – 750,000	15%
750,001 – 1 million	20%
1,000,001 – 2 millions	25%
2,000,001 – 5 million	30%
5,000,001 et plus	35%

Lire plus :

L'impôt sur le revenu des personnes physiques en Thaïlande : Guide de conformité

Dividendes

Dividends are a portion of a company’s profits that are distributed to its shareholders. They are typically paid out on a regular basis, such as quarterly or annually, as a reward for owning shares in the company.

Les dividendes versés aux personnes physiques, qu'elles soient résidentes ou non-résidentes en Thaïlande, sont soumis à une retenue à la source de 10 %. Cette retenue est effectuée par la société et versée au nom des actionnaires. Le même taux s'applique également aux sociétés actionnaires non résidentes en Thaïlande.

Lire plus :

Le guide ultime sur le paiement des dividendes pour les expatriés en Thaïlande

Foreign-Sourced Income (Remitted to Thailand)

On 1 January 2024, Thailand introduced Departmental Instruction No. Por. 161/2566, which changed how foreign income is taxed for Thai tax residents.

Under this rule, if you are a Thai tax resident and earn income from overseas sources on or after 1 January 2024, that income becomes taxable in Thailand when it is brought into the country. The income must be included in your personal income tax calculation for the year in which the money is remitted to Thailand.

This change applies only to foreign income earned from 1 January 2024 onward. Any foreign income earned before this date is not considered assessable income, even if it is transferred into Thailand later.

This replaces the previous position, under which foreign income transferred to Thailand in a later year was not subject to Thai personal income tax.

Potential changes to this rule

Under a proposed amendment to the regulations, foreign-sourced income earned and remitted into Thailand within the following 12-month period could be exempt from Thai personal income tax.

Where foreign income is remitted into Thailand after this 12-month period, it may become taxable in Thailand, depending on the individual’s tax residency status, the nature of the income, and the availability of any applicable exemptions or double tax treaty relief.

For example, if foreign income earned in 2025 were transferred into Thailand within 12 calendar months, it would not be taxed under the proposed rule. However, these amendments have not been enacted into law at the time of writing and are therefore not enforceable and should not be relied upon.

What is considered foreign sourced income?

Any income categorized under Section 40 of the Revenue Code can be foreign-sourced if it originates abroad. Common examples include:

Category	Examples
Investments	Dividends from foreign stocks, interest from offshore bank accounts, capital gains from selling crypto or foreign shares.
Real Estate	Rental income from a condo or house owned in another country.
Employment	Salary from a remote job for a company based in the US, UK, SG, etc., where the work is technically deemed “foreign sourced” (though this is a complex area; see note below).
Pensions	Private or state pensions received from abroad (unless exempted by a tax treaty).
Professional Fees	Consulting fees paid by foreign clients for work performed abroad.

Lire plus :

Thailand Income Tax for Foreigners New Regulation

Personal Allowances & Deductions

Les déductions jouent un rôle essentiel dans la réduction du revenu imposable en Thaïlande. Voici les principales déductions disponibles, accompagnées de leurs montants et conditions d’éligibilité :

Catégorie de déduction	Description	Montant maximal / Conditions
Revenus de la catégorie (1) : Rémunérations, salaires, pensions	Déduction des revenus de la catégorie (1) provenant des traitements, salaires, pensions.	50 % du revenu imposable, pas plus de 100 000 bahts.
Revenus de la catégorie (2) : Frais de service, frais d'agent, frais d'administrateur	Déduction des revenus de la catégorie (2) provenant de frais de service, frais d'agent, frais de réunion, frais d'administrateur, etc.	50 % du revenu imposable, pas plus de 100 000 bahts.
Revenus de la catégorie (3) : Fonds de commerce, droits	Déduction des revenus de la catégorie (3) dérivés du fonds de commerce, des droits.	50 % du revenu imposable, pas plus de 100 000 bahts. Possibilité de réclamer les dépenses réelles avec justification.
Revenus de la catégorie (5) : Location de biens	Déduction des revenus de la catégorie (5) provenant de la location de biens.	30 % pour les maisons, les bâtiments et les véhicules, 20 % pour les terres agricoles et 15 % pour les autres terres. Possibilité de réclamer les dépenses réelles avec justification.
Revenus de la catégorie (6) : Services professionnels	Déduction des revenus de la catégorie (6) provenant de services professionnels.	60 % pour les services médicaux et 30 % pour l'ingénierie, l'architecture, les services juridiques, la comptabilité et les beaux-arts. Possibilité de réclamer les dépenses réelles avec justification.
Revenus de la catégorie (7) : Services de construction	Déduction des revenus de la catégorie (7) provenant de services de construction.	60 % du revenu imposable. Possibilité de réclamer les dépenses réelles avec justification.
Revenus de la catégorie (8) : Activités commerciales, agricoles, industrielles et de transport	Déduction des revenus de la catégorie (8) provenant d'activités commerciales, agricoles, industrielles et de transport.	60 % du revenu imposable. Possibilité de réclamer les dépenses réelles avec justification.
Allocation personnelle	Déduction pour soins personnels (contribuable).	60,000 Baht.
Allocation au conjoint	Déduction pour les soins d'un conjoint dépendant.	60,000 Baht.
Allocation pour enfant	Déduction pour la prise en charge d'un mineur dépendant et/ou d'un enfant âgé de moins de 25 ans.	30,000 Baht per child (biological or adopted, limited to 3 adopted children).
Allocation pour enfant supplémentaire (né en 2018 ou après)	Déduction pour soins d'un deuxième enfant à charge ou d'un enfant supplémentaire né en 2018 ou après.	60 000 bahts par enfant biologique.
Allocation parentale	Déduction pour la prise en charge d'un parent dépendant d'un contribuable ou de son conjoint, âgé de 60 ans ou plus et vivant en Thaïlande.	30 000 bahts par parent.
Allocation d'invalidité/incompétence	Déduction pour la prise en charge d'une personne handicapée ou incompétente dépendante en Thaïlande.	60 000 bahts par personne.
Parents’ Health Insurance Premiums	Pour les primes d'assurance maladie des parents du contribuable ou de son conjoint, âgés de 60 ans ou plus et vivant en Thaïlande.	Montant effectivement payé, mais pas plus de 15 000 bahts par parent.
Spouse’s Life Insurance Premiums	For a spouse’s life insurance premiums paid to a Thailand Insurance Company.	Montant effectivement payé, mais ne dépassant pas 10 000 bahts.
Taxpayer’s Life Insurance Premiums	For taxpayer’s life insurance premiums paid to a Thailand Insurance Company.	Montant effectivement payé, mais pas plus de 100 000 bahts. La déduction totale des primes d'assurance-vie et d'assurance maladie ne peut excéder 100 000 bahts.
Taxpayer’s Health Insurance Premiums	For taxpayer’s health insurance premiums paid to a Thailand Insurance Company.	Montant effectivement payé, mais pas plus de 25 000 bahts. La déduction totale des primes d'assurance-vie et d'assurance maladie ne peut excéder 100 000 bahts.
Fonds de pension d'assurance thaïlandais	Pour l'investissement d'un contribuable dans un fonds de pension d'assurance thaïlandais.	Le montant investi ne doit pas dépasser 15 % du revenu imposable, ni 200 000 bahts. La déduction totale pour les investissements dans le fonds de pension de l'assurance thaïlandaise, le fonds de prévoyance thaïlandais, le fonds d'épargne national thaïlandais, le fonds mutuel de retraite thaïlandais et le super fonds d'épargne thaïlandais ne peuvent pas dépasser 500 000 bahts.
Fonds de prévoyance thaïlandais	Pour l'investissement d'un contribuable dans un fonds de prévoyance thaïlandais.	Le montant investi ne doit pas dépasser 15 % du revenu imposable, ni 200 000 bahts. La déduction totale pour les investissements dans le fonds de pension de l'assurance thaïlandaise, le fonds de prévoyance thaïlandais, le fonds d'épargne national thaïlandais, le fonds mutuel de retraite thaïlandais et le super fonds d'épargne thaïlandais ne peuvent pas dépasser 500 000 bahts.
Fonds d'épargne national thaïlandais	Pour l'investissement d'un contribuable dans un fonds d'épargne national thaïlandais.	Le montant investi ne doit pas dépasser 15 % du revenu imposable, ni 200 000 bahts. La déduction totale pour les investissements dans le fonds de pension de l'assurance thaïlandaise, le fonds de prévoyance thaïlandais, le fonds d'épargne national thaïlandais, le fonds mutuel de retraite thaïlandais et le super fonds d'épargne thaïlandais ne peuvent pas dépasser 500 000 bahts.
Fonds commun de placement pour la retraite en Thaïlande	Pour l'investissement d'un contribuable dans un fonds mutuel de retraite thaïlandais.	Le montant investi ne doit pas dépasser 30 % du revenu imposable, ni 500 000 bahts. La déduction totale pour les investissements dans des fonds de pension de l'assurance thaïlandaise, le fonds de prévoyance thaïlandais, le fonds d'épargne national thaïlandais, le fonds mutuel de retraite thaïlandais et le super fonds d'épargne thaïlandais ne peuvent excéder 500 000 bahts.
Fonds de Super Épargne de Thaïlande	Pour l’investissement d’un contribuable dans un Fonds de Super Épargne de Thaïlande	Montant investi de 30 % maximum du revenu imposable et de 200 000 bahts. La déduction totale pour les investissements dans une caisse de pension d’assurance thaïlandaise, un fonds de prévoyance thaïlandais, un fonds national d’épargne thaïlandais, un fonds mutuel de retraite thaïlandais et un super fonds d’épargne thaïlandais ne peut dépasser 500 000 bahts.
Intérêts sur les prêts hypothécaires	Pour les frais d’intérêt sur les prêts hypothécaires payés par un contribuable sur une hypothèque domiciliaire.	Montant effectivement payé, mais pas plus de 100 000 bahts.
Cotisations à la Caisse de Sécurité sociale	Pour les cotisations d’un contribuable à la Caisse de Sécurité sociale de la Thaïlande.	Montant effectivement versé.
CCTV pour les provinces de la frontière sud	Pour l’achat et l’installation d’un système de vidéosurveillance (CCTV) pour les locaux commerciaux dans les provinces frontalières du sud au cours de la période du 01 janvier 2024 au 31 décembre 2026.	Montant effectivement payé.
Coûts d'accouchement	Pour les frais d'accouchement d’un bébé payé par un contribuable.	Montant effectivement payé, mais pas plus de 60 000 bahts par livraison. Si plus de 2 ans, le total pour les 2 ans ne doit pas être supérieur à 60 000 bahts.
Investissements dans les entreprises sociales	Pour l’investissement d’un contribuable dans une entreprise sociale thaïlandaise.	Montant de l’investissement, mais pas plus de 100 000 bahts.
Purchases of Goods/Services (Jan 1 – Feb 15, 2024)	For a taxpayer’s purchases of goods and services during the period of 01 Jan 2024 to 15 Feb 2024.	Montant effectivement acheté, mais pas plus de 50 000 bahts.
Programme de reçus électroniques simplifiés 2.0	Achats effectués pendant le programme de reçus électroniques simplifiés.	Déduire le montant réel payé pour les biens et services jusqu’à concurrence de 50 000 THB.
Thailand ESG Mutual Fund (Jan 1, 2024 – Dec 31, 2026)	Pour l’investissement d’un contribuable dans un fonds commun de placement ESG thaïlandais au cours de la période du 1ᵉʳ janvier 2024 au 31 décembre 2026.	Pour l’investissement d’un contribuable dans un fonds commun de placement ESG thaïlandais au cours de la période du 1ᵉʳ janvier 2024 au 31 décembre 2026.
New Residential Building Construction (Apr 9, 2024 – Dec 31, 2025)	For a taxpayer’s construction of a new residential building during the period of 09 Apr 2024 to 31 Dec 2025.	10 000 bahts pour chaque million de bahts de coûts de construction effectivement payés, mais pas plus de 100 000 bahts.
Exemption (personnes handicapées de moins de 65 ans)	Pour une exonération d’impôt sur le revenu accordée à un contribuable handicapé de moins de 65 ans.	Montant du revenu imposable jusqu’à 190 000 bahts.
Exemption (contribuable de 65 ans ou plus)	Pour une exemption d’impôt sur le revenu pour un contribuable âgé de 65 ans ou plus.	Montant du revenu imposable jusqu’à 190 000 bahts.
Exemption (licenciement involontaire en vertu du droit du travail)	Pour une exemption d’impôt sur le revenu pour les contribuables recevant un paiement forfaitaire pour un licenciement involontaire en vertu de la loi sur le travail.	Le montant de la somme forfaitaire reçue ne dépasse pas les 400 derniers jours de salaire ou de traitement, et ne dépasse pas 600 000 bahts au total.
Dons ayant droit à 100 %/200 % Concessions	Pour les dons des contribuables ayant droit aux concessions de 100 %/200 %.	Pas plus de 10 % d’un sous-total du revenu net immédiatement avant la déduction pour don.

Crédits d'impôt

Crédit	Description	Détails
Crédit d’impôt pour dividendes	Crédit pour impôt retenu sur les dividendes perçus par le contribuable.	Réduit le montant de l’impôt déjà retenu.

Y a-t-il des exemptions à l’impôt sur le revenu pour les revenus provenant de l’étranger ?

Selon la législation fiscale thaïlandaise, les résidents fiscaux sont soumis à l’impôt sur le revenu des personnes physiques (PIT) sur leurs revenus provenant de sources thaïlandaises et étrangères, à condition que les revenus étrangers soient transférés en Thaïlande. En revanche, les non-résidents sont uniquement imposés sur les revenus générés en Thaïlande.

Exonération pour les revenus de sources étrangères gagnés avant 2024

Les revenus de source étrangère générés avant le 1ᵉʳ janvier 2024 ne seront pas soumis à l’impôt sur le revenu des personnes physiques (PIT) en Thaïlande, même s’ils sont transférés en Thaïlande après cette date. Les nouvelles règles fiscales, en vigueur à partir du 1ᵉʳ janvier 2024, s’appliquent uniquement aux revenus étrangers perçus à compter de 2024.

Cela signifie que :

• Les revenus étrangers générés avant le 31 décembre 2023 resteront exonérés d’impôt, même s’ils sont transférés en Thaïlande dans les années suivantes.
• Seuls les revenus de source étrangère générés à partir du 1ᵉʳ janvier 2024 seront soumis à l’impôt sur le revenu des personnes physiques s’ils sont transférés en Thaïlande.

Nos experts en fiscalité confirment que les autorités fiscales thaïlandaises ont indiqué que les revenus accumulés avant 2024 ne seront pas soumis à une imposition rétroactive, à condition de disposer d’une documentation claire prouvant que ces revenus ont été générés avant cette date.

Accords de double imposition

La Thaïlande a signé des conventions de double imposition (DTA) avec plus de 61 pays. Ces accords visent à éviter la double imposition des revenus étrangers. Si un contribuable remplit les conditions d’une DTA, il peut être en mesure d’exonérer ou de réduire son impôt sur les revenus étrangers.

Lire plus :

Conventions de double imposition en Thaïlande

Visa de résidence de longue durée

L’un des avantages du visa de résidence de longue durée (LTR) est que les titulaires sont exemptés de l’impôt sur le revenu des personnes physiques thaïlandais sur les revenus provenant de l’étranger, même s’ils apportent ce revenu en Thaïlande.

Cependant, ces avantages fiscaux ne s’appliquent qu’aux trois catégories de visa suivantes :

• Citoyens du monde riches,
• Les pensionnés fortunés, et
• Travail des professionnels de la Thaïlande.

Please note, holders of the LTR for Highly skilled professionals are not eligible but instead receive a flat Personal Income Tax rate of 17% on their salary from Thailand.

When and How to File Your Personal Tax Return

L’année fiscale en Thaïlande couvre la période du 1er janvier au 31 décembre. La date limite pour déclarer vos revenus personnels dépend du mode de déclaration choisi. Pour l’année fiscale 2025, les échéances sont les suivantes :

• Déclaration en ligne : 8 avril 2026
• Déclaration papier : 31 mars 2026

Quels sont les documents requis ?

Pour remplir correctement votre déclaration d’impôt sur le revenu et répondre aux exigences de soumission, vous devrez être en mesure de fournir les documents suivants :

Numéro d’identification fiscale (NIF)

Votre numéro d’identification fiscale (NIF) est un numéro unique délivré par le ministère thaïlandais des Finances. Il est nécessaire pour produire votre déclaration de revenus, effectuer des paiements d’impôt et accéder aux services liés à l’impôt tels que le portail en ligne pour soumettre vos déclarations d'impôt sur le revenu des personnes physiques.

Lire plus :

Identifications fiscales en Thaïlande : Guide pour les expatriés et les entreprises

Income Statements 

Le PND 1 Kor est fourni par votre employeur et doit comprendre les renseignements suivants :

• Votre revenu total pour l’année d’imposition.
• Tous les impôts retenus à la source par votre employeur.
• Renseignements sur l’employeur, y compris le nom de la société et son numéro d’identification fiscale.

Supporting Documents for Deductions and Exemptions

Pour demander des déductions ou des exonérations sur votre déclaration de revenus, vous devrez fournir des documents justificatifs. Notamment :

• Des déductions personnelles et pour les accompagnants : Copies de votre certificat de mariage, certificats de naissance d’enfants ou preuve des frais de soins à charge.
• Primes d’assurance maladie et vie : Documents de police et reçus des assureurs.
• Déductions d’intérêts hypothécaires : Contrats de prêt et relevés bancaires indiquant les paiements d’intérêts.
• Dons de bienfaisance : Reçus officiels de dons d’organismes de bienfaisance enregistrés.
• Cotisations d’épargne-retraite : Relevés de votre caisse de prévoyance, RMF (Retirement Mutual Fund), ou SSF (Super Savings Fund).

Quel est le processus de déclaration d’impôt du revenu des personnes physiques ?

Les dates limites de production des déclarations de revenus des personnes physont le 31 mars pour les dépôts physiques ou le 8 avril pour les dépôts en ligne. Le processus à suivre est le suivant :

Dépôt en ligne

• Register or Log In: Go to the site web du ministère des Revenus de la Thaïlande, and register or log in with your Tax Identification Number and password. Please note, the section of the Revenue Department website for submitting tax filings is only available in Thai.
• Complete the Form: Fill out the P.N.D. 90 (for income earned from multiple sources) or P.N.D. 91 (for income earned from salary only) form online, entering all required information accurately.
• Upload Documents: Upload scanned copies of your supporting documents, if required.
• Submit: Review your return and submit it electronically.
• Confirmation: Once the return has been filed you will receive a confirmation of your filing.

Dépôt physique de documents

• Download the Form: Download the PND 90 (for income earned from multiple sources) or PND 91 (for income earned from salary only) form from the Revenue Department’s website (only available in Thai language) or obtain a physical copy from a Revenue Department office.
• Complete the Form: Fill out the form manually, ensuring all information is accurate and can easily be read.
• Attach Documents: Attach copies of all required supporting documents.
• Submit: Submit the completed form and documents to the Revenue Department in person or by mail.

Quelles sont les sanctions en cas de non-présentation ou d’erreur dans le dépôt des déclarations de la taxe sur le revenu des personnes physiques ?

En Thaïlande, le non-respect des exigences relatives à l’impôt sur le revenu des personnes phyiques peut entraîner l’application de sanctions financières contre la partie fautive. 

Les pénalités disponibles sont divisées en deux grandes catégories : les pénalités directes et les pénalités indirectes.

Penalties:

1. Late Filing: If you fail to file your tax return by the deadline, you may be subject to a fine of up to 2,000 THB for each month of delay. Additionally, a 1.5% monthly surcharge on any unpaid tax amount will accrue until the tax is fully paid.
2. Underreporting: If an inaccurate tax return results in underpayment, you may face a penalty equal to the amount of tax owed. 
3. Criminal Penalties: In serious cases, such as intentional fraud or failure to file a return in order to evade taxes, criminal charges can be filed. This could result in imprisonment for 3 months to 7 years and fines ranging from 2,000 THB to 200,000 THB.

Sanctions indirectes :

1. Asset Seizure: The Revenue Department has the authority to seize assets if taxes remain unpaid.
2. Tax Refund Issues: Non-compliance can delay or prevent tax refunds. If there are issues related to your tax filings or payments, refunds may be withheld until these matters are resolved.
3. Work Permit Cancellation: For foreigners working in Thailand, non-compliance with tax obligations can lead to the cancellation of work permits, affecting employment status and residency rights.
4. Restrictions on Leaving Thailand: In more serious cases, failure to settle personal income tax can result in your passport being flagged by the authorities, preventing you from leaving Thailand until the outstanding tax liabilities are cleared with the relevant government departments.

Les contribuables thaïlandais doivent savoir que s’ils ne sont pas d’accord avec une évaluation ou une décision du ministère des Finances, ils ont le droit de faire appel.

Pour déposer un appel, le contribuable doit soumettre une demande écrite dans le délai imparti après la notification de l’évaluation. Il doit également fournir des preuves à l’appui de sa demande. Si l’appel initial est rejeté, d’autres recours peuvent être disponibles via la Cour des impôts.

Can the Revenue Department Audit Personal Income Tax Submissions?

Personal income tax audits were previously relatively rare in Thailand, however, recently that has changed. The authorities are starting to take a much closer look at personal tax filings, especially where foreign income is involved and money is transferred into Thailand.

Banks in Thailand are required to report certain transactions exceeding a certain value to the authorities, and this information can be reviewed alongside the income declared in your personal tax return. If the Revenue Department notices any discrepancies between funds transferred into your Thai bank account and the income you have reported, this may trigger a tax audit or formal investigation.

Where undeclared income is identified, the Revenue Department has the authority to reassess tax at progressive rates of up to 35 percent, together with penalties and surcharges. 

This risk is higher where income is paid by a company that has already reported the payment through withholding tax or corporate filings, as this creates a clear audit trail. If the income appears in official records but is missing from your personal return, it can be easily identified during a review.

Tax Obligations For Corporate Income From Your Thai Company

When operating a company in Thailand, there are mandatory monthly and annual tax obligations that must be properly managed and filed.

Failure to comply can have serious consequences, not only for the company itself, but also for its directors and any foreign employees whose visas and work permits are linked to the business.

In practice, this includes meeting a number of ongoing compliance requirements, such as completing monthly withholding tax and VAT filings (where applicable), submitting the half-year corporate income tax return (PND 51), and filing the annual corporate income tax return (PND 50) within the required 150-day period.

Companies must also maintain accurate and up-to-date accounting records to support these filings and demonstrate ongoing compliance.

Important Tax Rates and Deadlines For Your Company

Type de taxe	Rate of Tax	Due Dates for Payment of Tax
Impôt sur le revenu des sociétés (CIT)	Standard Rate: 20% SME Rate: SMEs with annual sales not exceeding 30 million baht and paid-up share capital not exceeding 5 million baht are eligible for the following reduced tax rates:  0% for net profits up to THB 300,000, 15% for net profits between THB 300,001 and THB 3 million, and; 20% for net profits exceeding THB 3 million	CIT Half year Return Due Date:  Within 150 days from the closing date of the accounting period (Due within two months after the end of the first six months of the accounting period (e.g., by 31 August for companies with a year-end of 31 December). CIT Final Payment Due Date:  Within 150 days from the closing date of the accounting period (e.g., by 30 May for companies with a year-end of 31 December)
Monthly Withholding Tax (WHT) from Employee Salaries	Between 0 and 35% (Progressive Scale) This is the personal income tax of the employee withheld at source by the employer from the employee’s gross salary.	Payment to be made to the Revenue Department by the 7th of the following month (15th if filed electronically)
Social Security Office (SSO) Contributions	5% of employee’s wage withheld from the employee salary (capped at THB 875 per month) And Employers are required to contribute 5% of each employee’s monthly wage to the Social Security Fund, capped at a maximum of THB 875 per employee per month. Please note, the Social Security contribution in Thailand is capped at 1,750 baht per employee per month.	Payment to be made to the SSO by the 15th of the following month
Value Added Tax (VAT)(if registered)	7%	Payment to be made on or before the 15th day (23rd for e-filing) of the following month in which the payment was made and the issuing of the tax invoice.
Withholding Tax (WHT) on payment for certain services	0-15% <Please see here for more information>	Payment to be made on or before the 7th day of the following month (15th day for e-filing) in which the payment was made.

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Annual Filing Requirements & Deadlines For Thai Companies

All Thai companies are required to complete an annual account closing process within 150 days of the end of their financial year. Even dormant or companies that have not made any transactions must complete this process.

To properly complete the annual closing process, the following steps are required:

Preparation of Financial Statements

Companies must prepare annual financial statements in accordance with Thai accounting standards. These statements form the basis for tax filings, audits, and statutory submissions.

Mandatory Audit by a Licensed Auditor

The financial statements must be reviewed and certified by an independent Thai-licensed auditor. The audit confirms that the accounts accurately reflect the company’s financial position and comply with applicable regulations.

Assemblée générale annuelle (AGA)

An AGM must be held to formally approve the audited financial statements. This meeting is a legal requirement, even for companies with a single shareholder or no trading activity. The AGM must be held within 4 months of the end of the company’s financial year

Submission to the Ministry of Commerce

Once the financial statements have been approved at the AGM, the final filing must be submitted to the Ministry of Commerce. This filing must be completed within 1 month.

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Can I Optimise My Taxes For Foreign Sourced Income?

Tax optimisation for foreign sourced income in Thailand requires careful planning. The correct approach depends on your visa status, where your income is earned, how funds are transferred into Thailand, and the nature of each transaction. 

Check LTR Visa Eligibility First

The first step for many foreign business owners is to check whether they qualify for a Long-Term Resident (LTR) visa. Certain LTR categories (Wealthy Global Citizens and Wealthy Pensioners) allow holders to receive foreign-sourced income without Thai personal income tax, even when that income is transferred into Thailand.

For individuals with substantial overseas income who intend to spend long periods in Thailand, this can be one of the most effective and straightforward tax planning options. 

Structuring Foreign Income Through Offshore Companies

For business owners who do not qualify for an LTR visa, using an offshore company is often a practical way to manage foreign income efficiently, with Hong Kong being one of the most established and internationally recognised jurisdictions for this type of structure.

Hong Kong is a popular choice due to companies that can be 100% foreign owned, with a single foreign shareholder and a single foreign director. Incorporation and bank account opening can usually be completed remotely. 

Hong Kong also offers attractive tax benefits, for example the corporate income tax rate is 8.25% on the first HKD 2 million (approximately USD 255,000). 

If a company can show that its income comes from outside Hong Kong and that no business activities take place there, it may apply for offshore profits status, which can result in a 0% Hong Kong profits tax position. In addition, dividends distributed by a Hong Kong company are generally not taxed.

Hong Kong also has more flexible accounting practices than Thailand. Business costs and expenses such as flights, hotels, meals, and client entertainment can usually be recorded using standard commercial receipts, without the strict need for VAT-style tax invoices in the company’s name. This often makes bookkeeping more straightforward and allows for a wider range of deductible expenses.

This type of structure allows income to be accumulated offshore and remitted into Thailand in a controlled manner. However, it must be set up and operated correctly. If business activities or management are effectively carried out from Thailand, there is a risk of Thai tax exposure through permanent establishment. Proper structuring with an experienced tax adviser is therefore strongly recommended.

Not All Funds Transferred Into Thailand Are Taxable

A common misconception is that every transfer into Thailand is taxable income. This is not always the case. Certain types of funds are not treated as assessable income, including:

• Personal loans
• Gifts and donations
• Capital transfers that are not income in nature

For transactions like these, it is important to have the right supporting documents to show the Revenue Department that the funds remitted to Thailand match what you have declared. Without clear documentation, the Revenue Department may treat incoming funds as taxable income by default. 

Property Purchases and Large Transfers

When foreigners buy property in Thailand, the purchase funds are required to be transferred from overseas. Larger transfers can draw attention, particularly if the source of the money is not immediately clear.

In a situation like this, using an escrow account or a regulated intermediary can make the process smoother by adding transparency and reducing unnecessary tax questions. 

Before making any large or unusual transfers. It is highly recommended to speak with a tax professional to help confirm the correct treatment and avoid costly mistakes. Our team can assess your situation and advise on the best approach. Contact us here for more information.

Questions Fréquemment Poséess

Q1: Is Thailand a tax haven?

Yes, Thailand can be a tax haven when structured correctly.

Thailand operates a territorial tax system, which creates strong tax-planning opportunities for both individuals and businesses. For individuals, the LTR visa can provide a 0% tax rate on foreign-sourced income, making Thailand highly attractive for internationally mobile professionals and investors. Even outside the LTR regime, Thailand remains a low-tax jurisdiction compared to many OECD countries, with corporate income tax capped at 20%, dividends taxed at 10%, VAT at 7%, and a progressive personal income tax rate capped at 35%.

For businesses, Thailand offers reduced corporate tax rates for SMEs and full or partial tax exemptions for BOI-promoted companies. In addition, Thailand can be combined with offshore structures, most commonly Hong Kong companies, to serve international clients. A Hong Kong company can obtain offshore profits status, resulting in 0% Hong Kong corporate income tax on profits fully sourced outside Hong Kong, with 0% dividend tax, while being 100% foreign-owned and easy to operate. 

Q2: Do foreigners need to pay taxes in Thailand?

Yes, if you’re a tax resident (180+ days) you must file and pay tax on Thailand-sourced income and foreign income remitted to Thailand. Even if you owe zero tax due to deductions, filing is still required. Non-residents (<180 days) only pay tax on Thailand-sourced income. 

Business owners with Thai companies also have to consider the tax position of their business as well.

Q3: What happens if you don’t pay taxes in Thailand?

In Thailand, failing to comply with tax requirements can lead to penalties being enforced against the offending party. 

Penalties:

1. Late Filing: If you fail to file your tax return by the deadline, you may be subject to a fine of up to 2,000 THB for each month of delay. Additionally, a 1.5% monthly surcharge on any unpaid tax amount will accrue until the tax is fully paid.
2. Underreporting: If an inaccurate tax return results in underpayment, you may face a penalty equal to the amount of tax owed. 
3. Criminal Penalties: In serious cases, such as intentional fraud or failure to file a return in order to evade taxes, criminal charges can be filed. This could result in imprisonment for 3 months to 7 years and fines ranging from 2,000 THB to 200,000 THB.

Sanctions indirectes :

1. Asset Seizure: The Revenue Department has the authority to seize assets if taxes remain unpaid.
2. Tax Refund Issues: Non-compliance can delay or prevent tax refunds. If there are issues related to your tax filings or payments, refunds may be withheld until these matters are resolved.
3. Work Permit Cancellation: For foreigners working in Thailand, non-compliance with tax obligations can lead to the cancellation of work permits, affecting employment status and residency rights.
4. Exit Restrictions: Failing to satisfy the PIT requirements may lead to the passport of the individual being flagged by the authorities. In such a case, the individual in question will not be permitted to leave Thailand until the situation has been fixed.

Q4: Do foreigners pay VAT in Thailand?

VAT Registration in Thailand is required for most businesses because the country’s 7% VAT applies to a wide range of goods, services, and imports. Companies must register within 30 days once their annual revenue exceeds THB 1.8 million, or if they employ foreign staff. Voluntary registration is also available and can be advantageous for B2B businesses or those with significant input costs, as it allows input VAT recovery, though it does increase compliance obligations. 

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Q5: How long can I stay in Thailand without paying taxes?

In general, you may stay in Thailand for up to 179 days in a calendar year without being treated as a Thai tax resident. Once you reach 180 days, you are considered a tax resident and are required to file a Thai personal income tax return. Days are counted cumulatively across all entries and exits.

For individuals holding a Long-Term Resident (LTR) visa, tax residency is often part of a deliberate planning strategy rather than something to avoid. The LTR offers stability of stay, simplified compliance, and specific tax benefits for qualifying income, making long-term residence in Thailand more predictable and manageable from a tax perspective.

Q6: Do I need to file if my company already withholds tax from my salary?

Yes. Withholding is a prepayment system, your company deducts tax monthly and sends it to the Revenue Department. You still must file an annual return (PND 90) to reconcile total income, claim deductions, and apply withheld amounts as credits. 

Q7: Can I claim foreign taxes I already paid on income brought to Thailand?

Yes, if Thailand has a tax treaty with that country. You can claim foreign tax credits to avoid double taxation. Requires: tax residency certificate from foreign country, proof of foreign tax paid, formal treaty claim filed with Thai return.

When to Use Professional Tax Services

Most foreign business owners in Thailand may benefit from professional tax help due to the complexity of managing both company and personal tax obligations. Issues such as foreign income classification, available deductions, tax treaty claims, and Revenue Department procedures often require specialist knowledge and English-language support. While basic bookkeeping can be handled locally, structured tax planning and compliance typically require experienced accounting services familiar with foreign-owned businesses.

VB & Partners provides tailored tax and accounting support for foreign business owners, investors, and executives. If you require structured advice on compliance, tax optimisation, or cross-border income planning, our team can assist with both company and personal tax matters. Contact VB & Partners to arrange a confidential consultation.

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Clause de non-responsabilité

Veuillez noter que cet article est fourni à titre d'information uniquement et ne constitue pas un conseil juridique ou fiscal.