Personal tax · for foreigners in Thailand

Tax on money from abroad — we calculate it and file your return

Since 2024, Thai tax residents pay tax on foreign income brought into Thailand. We calculate the tax and the credit for tax paid abroad.

We check your status: a resident spends 180 days or more in Thailand in a calendar year
We separate taxable income from money earned before 2024 or in years when you were not resident
Tax ID, PND.90 or PND.91 return and the credit under your country's tax treaty

Check if I need to pay

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20+ years in ThailandEnglish · Русский · ไทย

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Where foreigners get it wrong

31 March 2027

01
Tax is due when you bring money in, not when you earn it.

Income earned from 2024 onwards in a year when you were resident is taxed when you transfer it to Thailand. Even if that transfer happens years later.

Source: Revenue Department: Q&A on Orders Por.161/2566 and Por.162/2566
02
The 180 days are counted per calendar year.

All your days in Thailand from 1 January to 31 December add up, even if you left and came back. Your nationality does not matter.

Source: Revenue Department: Q&A on Orders Por.161/2566 and Por.162/2566
03
Missed deadlines cost money.

Tax paid late carries a surcharge of 1.5% a month, capped at the amount of the tax. If you do not file and an assessment officer assesses the tax, a fine of double the tax is added.

Source: Thai Revenue Code, Sections 26 and 27
04
Foreign tax is credited only under a treaty, with documents.

Tax you paid abroad can be credited only if Thailand has a double tax agreement with that country. You need proof that the tax was paid. The credit cannot exceed the Thai tax on that income.

Source: Revenue Department: Foreign Tax Credit guide

Who pays tax and on what

Based on the Thai Revenue Code and Revenue Department guidance. Checked 17 October 2026.

Requirements change. We check them against official sources before every application.

Resident: 180 days or more in a year

You are a tax resident if you spend 180 days or more in Thailand between 1 January and 31 December, in one stay or several. Days do not carry over: 100 days in one year and 150 in the next means you were not resident in either year.

Source: Revenue Code, Section 41; Revenue Department Q&A
Foreign income from 1 January 2024 is taxable

Tax applies if the income was earned from 2024 onwards in a year when you were resident, and you bring it into Thailand in that year or later. It goes into the return for the year you bring it in, together with your Thai income. Income earned before 2024, or in years when you were not resident, is not taxed.

Source: Revenue Department: How do foreigners living in Thailand pay tax?
What counts as bringing money in

Any method counts, for example a bank transfer, an online transfer or cash you carry with you. Getting back capital you invested is not income: only the interest and gains are taxed. Amounts are converted into baht at the exchange rate on the day the money comes in.

Source: Revenue Department: Q&A on Orders Por.161/2566 and Por.162/2566
Rates from 0 to 35%

The first 150,000 THB of net income a year is tax-free. Above that, the rate rises in steps from 5% to 35%, which applies to income over 5 million THB.

Source: Revenue Department: personal income tax rates
File by 31 March of the following year

PND.91 is for people whose only income is from employment; PND.90 is for everyone else. You must file if your income for the year is over 60,000 THB (over 120,000 THB if it is salary only), or over 120,000 and 220,000 THB if you are married. If you are required to file and you earn rent, professional fees, contract or business income, you also file a half-year PND.94 for January–June, in September.

Source: Revenue Code, Sections 56 and 56 bis
Foreign income goes on a separate attachment

The return has a separate sheet for income from abroad: the country, the year the income was earned and the amount brought into Thailand, for you and your spouse. The form is on the Revenue Department website in Thai and English.

Source: Revenue Department: PND.90 and PND.91 forms
Tax ID within 60 days

A foreigner without a Thai ID number gets a tax identification number (TIN) on form L.P.10.1 within 60 days of first earning taxable income. You can apply at any area revenue office with a copy of your passport. You do not need one if you stay no more than 14 days at a time and no more than 90 days in the year.

Source: Revenue Department: Tax Identification Number
Treaty credit for foreign tax

Thailand has 61 double tax agreements, including one with Russia in force since 15 January 2009. Tax paid in the source country is credited in the year you bring the income in, up to the Thai tax on that income. Any excess cannot be carried forward. No treaty means no credit.

Source: Revenue Department: Foreign Tax Credit guide; list of tax treaties

What we do

01
Status check and tax calculation

If you are not sure whether you are resident or which transfers are taxable.
Choose
02
PND.90 / PND.91 return, done for you

For residents with income from abroad or in Thailand.
Choose
03
Tax ID (TIN)

For your first return: we prepare form L.P.10.1 and file it at the revenue office.
Choose
04
LTR visa and tax

According to the BOI, LTR benefits include a tax exemption on overseas income. We compare the options.
Learn more

Documents for your return

Personal documents

Passport: the photo page and every page with entry and exit stamps for the year
Tax ID (TIN), if you already have one
Marriage certificate, if your spouse's income is on the return
Withholding tax certificate (50 Tawi) from your Thai employer, if you have a Thai salary

Income and transfers from abroad

Statements of your foreign accounts for the year: salary, pension, interest, dividends, rent
Proof of every transfer to Thailand: bank advices or statements
Contracts behind the income: employment, lease and similar
Broker reports on sales, to calculate the gain on each transaction
If you bring in savings or capital: statements showing the money was earned before 2024 or invested earlier

To credit tax paid abroad

Your foreign tax return or withholding tax certificate
Tax receipt or Tax Payment Certificate
Tax assessment notice, if you have one

Documents for the tax credit follow the Revenue Department's list. Documents not in Thai or English need a Thai translation. Official documents from foreign authorities must be legalised. The Revenue Department may ask for more evidence. Send us your statements and we will tell you what is taxable and what is not.

Send documents for a check

Personal tax prices

Approximate exchange rate

Consultation and calculation

Our fee

from 5,000 THB
- Counting your days in Thailand for the year
- Sorting your transfers: income, returned capital, money from before 2024
- Preliminary calculation of tax and treaty credit
- Written answer on whether you need to file
Timeline: 3–5 business days
Choose this package
Most popular
Tax return, done for you

Our fee

from 15,000 THB

Government fee (paid separately)

Tax due under the return is separate, as calculated
- Tax ID, if you do not have one
- Document check and tax calculation
- Allowances and credit for tax paid abroad
- Filing PND.90 or PND.91 with the foreign income attachment
- Replies to Revenue Department queries
Timeline: 1–2 weeks
Choose this package
Tax year covered

Our fee

from 25,000 THB/year
- Everything in Tax return, done for you
- Tracking your transfers during the year
- Half-year PND.94, if needed
- Deadline reminders
Choose this package

Pay in stages

30% at the start, 70% after the result. Longer projects are paid by contract stages.

Guarantee

If an application is refused because of our mistake, we refund our fee in full. We guarantee the process, not the authority's decision.

20+ years in Thailand
180 days a year make you a tax resident
0–35% personal income tax rates

We work with

Immigration Bureau
Department of Business Development (DBD)
Revenue Department
Ministry of Labour
Banks

Step 1

Request
Step 2

Review of your situation

Days in Thailand, income sources, transfers.
Step 3

Collecting documents

Checklist sent to you on Telegram.
Step 4

Tax and credit calculation

You see the calculation before filing.
Step 5

Filing the return

Plus your tax ID, if you do not have one yet.
Step 6

Tax payment and a reminder for next year

Tell us about your situation

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How we differ from a typical agent

Criterion	Sabai Legal	Typical agent
Price	Fixed, published on the site	"Message us and we'll quote"
Government fees	Shown as a separate line	Hidden in the total
Payment	In stages	100% upfront
Company structure	Legal, no nominees	Nominee shareholders
Response	15 minutes, 7 days a week	"On business days"
Case status	In a Telegram bot	Only by phone
Language with authorities	Thai, in person	Through an interpreter

Frequently asked questions

I spend less than 180 days a year in Thailand. Do I need to pay?

Not on foreign income. If you spent less than 180 days in Thailand in the year you earned the income, it is not taxed, even if you bring it in later. Thai-source income — work, business or property in Thailand — is taxed however many days you stay.

Is money earned before 2024 taxed?

No. Income earned before 1 January 2024 can be brought in tax-free. Keep statements that show this: the Revenue Department may ask you to prove where the money came from.

I'm transferring my savings. Is that income?

It depends on where the money came from. Income earned before 2024, income from years when you were not resident, and returned capital are not taxed. Salary or other income earned from 2024 onwards in a resident year is taxed when you bring it in, even if it sat in an account as savings. On deposits and investments, only the interest and gains are taxed. You decide which part of a transfer is capital and which is income, based on the facts. We help you sort your transfers and gather the evidence.

I heard money brought in the same or the next year is tax-free. Is that true?

That is a Revenue Department draft. As of October 2026 it has not been published in the Royal Gazette and is not in force. Orders Por.161/2566 and Por.162/2566 still apply. If the rule is adopted, we will let you know and recalculate your tax.

Is a pension from abroad taxed?

Under Thai law, a pension is employment income. If the pension was received from 2024 onwards in a year when you were resident, the amount you bring in falls under the general rule. Where the pension is taxed, and whether you can credit tax from the paying country, depends on the tax treaty with that country. We check it for your case.

Does Thailand have a tax treaty with my country?

Thailand has 61 double tax agreements, including with Russia, Belarus, Ukraine, Uzbekistan, Armenia, the United Kingdom, Germany and the United States. Without a treaty, tax paid abroad cannot be credited.

Is money from my parents or spouse taxed?

Support and gifts from your parents, grandparents, children, grandchildren or spouse are tax-free up to 20 million THB a year. Gifts from other people at a ceremony or by tradition are tax-free up to 10 million THB a year.

What happens if I miss the deadline?

Tax paid late carries a surcharge of 1.5% a month, and part of a month counts as a full month. The surcharge cannot exceed the tax itself. If you do not file and an assessment officer assesses the tax, a fine of double the tax is added. If you file on time, tax of 3,000 THB or more can be paid in three equal instalments a month apart.

Can I file online?

Yes, through e-Filing on the Revenue Department website. For deadlines from 1 February 2024 to 31 January 2027, the Ministry of Finance extended online filing of PND.90 and PND.91 to 8 April. The return for 2026 is due by 31 March 2027, which falls outside that extension. Plan for 31 March unless a new notification is issued.

I hold shares abroad. Do I pay tax on the price increase?

Not while you still hold them. The gain on a sale is calculated per transaction: sale price minus purchase price. If you are resident and bring in such a gain earned from 2024 onwards, it is taxed in the year you bring it in.