Income tax is a direct tax on all income received by a person. Taxpayers are classified as resident or non-resident depending on the length of time they have been in Thailand. The total amount of tax to be paid is generally set according to the progressive rate basis provided by the Thai Tax Code. The tax return for each year runs from January 1 to March 31, unless postponed by the Council of Ministers. The methods of filing personal income tax can be done by yourself via the website of the Department of Revenue.
When applying, make sure you have at least 30 days left on your visa before it expires and 3 months or more on your rental agreement to qualify.
All your documents must be originals, not photocopies.
If you are not resident in Thailand you will only be taxed on the real estate income you receive from the rental of your property located in Thailand. You are thus required to declare the real estate income you receive to the tax authorities.
The income tax return is based on the previous year’s income data. The relevant information for filing a 2022 income tax return is as follows:
| ➤ Full name of taxpayer and spouse |
| ➤ Tax identification number of the company you work for or other salaried employers |
| ➤ Amount of income |
| ➤ Amount paid to funds such as provident funds, SSF, RMF, LTF, social security funds, national savings bank |
| ➤ Withholding tax certificate |
| ➤ Identity card number of spouse, children, parents to be filled in for tax deduction |
| ➤ Certificate of payment of the declarants' life insurance premiums and the father's or mother's health insurance subject to tax deduction |
| ➤ Other tax deduction filing information, such as a receipt or certificate of donation to a hospital or designated foundation |
Individuals who have earned income during the past year under one of the following statuses are liable to pay income tax:
| ➤ Individuals |
| ➤ General partnership or unincorporated association of persons |
| ➤ Those who died during the tax year |
| ➤ Undivided estate |
| ➤ Community enterprise under the Community Enterprise Promotion Act only that is an ordinary partnership or non-legal group of persons |
| ➤ You can complete the P.N.D. form and prepare the relevant tax return documents and submit them to the revenue office in each region |
| ➤ You can complete the P.N.D. form and submit it to the affiliate's agency |
| ➤ You can file your taxes yourself online |
There are two types of personal income tax return procedures:
| ➤ Form P.N.D.90 is a person who has income other than the salary received, such as business as an individual, dividends or other. |
| ➤ Form Por Ngor Dor 91 is a person who earns salary without additional income from from the source of work or other income, such as employees of the company who such as employees of the company who only receive wages. |
Online filing of personal tax via the IRS website is an increasingly popular option, as it does not require a visit to the tax office and documents can be submitted at any time by following these steps:
1. Go to the Department of Taxation website www.rd.go.th and click on “Submit Online.”
2. Click on “Submit P.N.D. 90/91 Tax. Select the form that matches your situation.
3. Log in to Login with “ID Number” and “Password”.
4. Verify that your information is correct.
5. “Choose income status”, in case of “spouse”, fill in the information in these fields.
6. “Choose taxable income” from the income source and “choose exempt/deductible income” if there is a conditional deduction.
7. Bring in the information from the withholding tax certificate or 50 bis certificate from the employing company. Fill in the fields.
8. Enter the information of the reduction according to the conditions you have.
9. After filling in all the information the tax office website will calculate and show the taxes you have to pay.
10. Check all the information.
11. If in the case of a tax refund, the IRS will print out a form to keep as proof and you can then upload forms to submit for the tax refund immediately after filing is complete.
According to Article 40 of the Thai Tax Code, taxable income is income in the following categories, including any amount of tax paid by the payer of the income or by any other person on behalf of a taxpayer:
| ➤ Salary and wages (including income from stock options, housing allowances and other benefits) |
| ➤ Income from employment, employment agency, or service rendered |
| ➤ Income from goodwill, copyright, franchise, patent, other rights |
| ➤ Income from interest, dividends, premium for investors, gain from merger, acquisition or dissolution of a company or association, of course transfer of shares, crypto currency etc |
| ➤ Income from rental of real estate, breach of hire purchase agreement and installment sale |
| ➤ Income from professions in the fields of law, medicine, engineering, architecture, accounting and fine arts |
| ➤ Income from a work contract whereby the contractor provides essential materials other than tools |
| ➤ Income from business, trade, industry is income other than that specified under wages and salaries with income from a labor contract |
Personal tax returns for each year will be open from January 1 to March 31 of each year, except for certain years when special circumstances are postponed in which case it will be listed on the website of the Department of Taxation.
If the tax is not filed on time within the specified period Tax return documents must be filed by you at the tax office near you and there is a penalty for not filing the personal income tax on time.
Failure to file the Por Ngor Dor 90, 91 return within the specified time will be subject to a criminal fine not exceeding 2,000 baht.
In case of intentionally making false statements or presenting false or fraudulent evidence avoid or attempt to avoid taxation Punishable by imprisonment from 3 months to 7 years and a fine of 2,000 baht to 200,000 baht.
