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Foreigner Tax in Thailand — Personal Income Tax & Worldwide Income 2024

The 183-day rule, new 2024 worldwide-income rule, and 60+ double tax treaties

AI Quick Answer

Foreigners present in Thailand ≥ 183 days in a calendar year = Thai tax residents. From 1 Jan 2024, worldwide income remitted to Thailand is taxable (changed from the old rule of next-year remittance being exempt). Progressive rate 0–35% (≤ 150K = 0%, 150K–300K = 5%, ... ≥ 5M = 35%). DTAs with 60+ countries reduce double taxation — US/UK/Singapore/Australia/Germany allow full tax credits. LTR holders + retirees + DTV (off-Thailand income) get special exemptions. File PND.90/91 by 31 March of the following year.

Cost

Tax 0–35% progressive · Accountant THB 5,000–30,000/year

Timeline

File by 31 March of the year after the tax year

Documents

5 items

+66 92 242 9293 LINE @nyc-notary

Steps (5)

1
Get Tax ID (TIN)
Visit local Revenue Department office — passport + work permit + lease + TM30 — free, same-day
2
Count days in Thailand
Use passport entry-exit stamps — ≥ 183 days = tax resident, < 183 = non-resident (only Thai-source income taxed)
3
Aggregate worldwide income
Salary + dividend + interest + rental + capital gains — use BOT 31 Dec FX rate
4
Apply DTA + exemptions
DTA certificate of residence from home country + LTR/retirement exemption if eligible
5
File PND.90/91 + pay
Online at rd.go.th — attach supporting docs + pay via PromptPay / online banking

Documents

Tax ID (TIN) from Revenue Department
Income certificate / payslip
Withholding tax receipt (PND.50)
DTA certificate of residence from home country
Foreign income remittance records

Frequently asked questions

Who is affected by the 2024 worldwide income rule?

Anyone who is a Thai tax resident — present 180 days or more in a calendar year — and remits foreign income into Thailand. Under Revenue Department Order Por 161/2566 that remittance is assessable in the year received, regardless of when it was earned. Money kept offshore is not taxed.

Are LTR Wealthy Global Citizens exempt?

Yes. Royal Decree 743 exempts foreign-source income — salary, dividends and capital gains — remitted by holders in the four LTR categories, and caps Thai-source employment income for Highly Skilled Professionals at 17%. Keep the LTR endorsement and remittance records with your annual filing.

Do Non-O Retirement holders pay tax?

If you are present 183 days or more and remit pension income into Thailand, that remittance is assessable. Most double tax agreements let you credit the tax already paid at home, and many state pensions are taxable only in the source country — check the specific treaty article before filing.

Does DTV remitted income get taxed?

Yes, if you meet the 180-day residency test. Remote work performed while physically in Thailand is Thai-source income in the Revenue Department's view, and remitted foreign earnings are assessable as well. The rules are still being clarified, so take advice from a Thai CPA who handles expat filings.

Penalty for non-filing?

A surcharge of 1.5% per month on unpaid tax, plus a penalty of 100–200% of the tax owed where an assessment is issued, and a late-filing fine of up to THB 2,000. The Revenue Department can assess up to five years back, or ten in cases of suspected fraud.