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Thai Personal Income Tax (PIT) — Filing PND.90/91/94

Foreigners resident ≥180 days in Thailand are Tax Residents and must file PND.91 (Thai salary) and PND.90 (foreign income remitted to Thailand). NYC plans, files and claims DTA credit across 61 treaty countries.

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Quick answer

Thai PIT is progressive 0-35% on net income from THB 150K to THB 5M+, filed once a year by 31 March (or 8 April online). Tax Residents (≥180 days) tax worldwide income remitted to Thailand in that year (rule Por.161/2566). DTA credit is available. NYC files for THB 3,500 (salary only) or THB 6,500 (freelance + DTA).

2025 progressive rates

0-150K: 0% | 150-300K: 5% | 300-500K: 10% | 500-750K: 15% | 750K-1M: 20% | 1-2M: 25% | 2-5M: 30% | >5M: 35% — computed on net income after expenses and allowances.

Foreign-income rule Por.161/2566

From 1 Jan 2024 Tax Residents pay tax on foreign income remitted to Thailand in the year of remittance (old rule: no tax if remittance year ≠ income year). Digital nomads and investors are exposed. NYC times remittances and pairs them with DTA credits.

Key 2025 allowances

Personal 60K, spouse 60K, child 30K each (60K from 2nd child), life insurance 100K, health insurance 25K, RMF+SSF+PVD combined 500K (LTF discontinued), Easy E-Receipt 50K (Jan-Feb), general donation 10% of income, education donation 2× up to 10%.

DTA & Certificate of Residence

Thailand has 61 DTAs cutting WHT rates and avoiding double tax. Certificate of Residence from the Revenue Department: 15 days, THB 200. NYC can obtain the multi-language version.

How it works

1. Confirm tax residency
≥180 days in the calendar year (1 Jan-31 Dec) = Tax Resident. Both Thai and remitted foreign income are taxable.
2. Gather documents
Withholding certificates (50 Tawi), 12 payslips, life/health insurance, RMF/SSF, donations, home-loan interest.
3. Compute and plan
Personal allowance THB 60K + spouse 60K + child 30K each + life insurance 100K + RMF/SSF combined 500K + donations up to 10% of assessable income.
4. e-File PND.90/91
Revenue Department e-Filing extends to 8 April. Refunds arrive by PromptPay within 3-6 weeks.
5. Claim DTA credit
Attach Thai Tax Residency Certificate + foreign tax evidence (Form 2555 US, P60 UK, ITR India). Credit capped at Thai tax on that same income.

FAQ

<180 days — do I file?

If you spend fewer than 180 days in Thailand in a calendar year you are a non-resident and do not file a Thai personal return on foreign income. You still owe tax on Thai-source income such as a Thai salary or local service fees, which is normally withheld at source before payment.

Overseas freelance income?

Since Revenue Department order Por.161/2566, foreign-sourced income is taxable when you are a Thai tax resident and remit the money into Thailand, regardless of the year it was earned. Keep a clear remittance timeline and the foreign tax receipts so you can claim relief under the applicable double tax agreement.

Non-filing penalty?

THB 2,000/return + 1.5%/month surcharge + up to THB 200,000 criminal fine (Revenue Code §35). NYC files Voluntary Disclosure to reduce exposure.

Bonus and ESOP?

Bonus taxed as ordinary income. ESOP = FMV at vesting − strike = ordinary income; sale gain = capital gain.

Look-back period?

The standard assessment window is two years from the filing deadline, extending to ten years where the Revenue Department finds wilful evasion or a false return. Section 19 of the Revenue Code governs the process, and accounting records should be retained for at least five years to answer any query.

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