• Home
  • Learn Thai
    • Lessons
    • Books
  • Live in Thailand
    • Most Useful Posts
    • Visas
    • Women/Dating
    • Culture
    • Bangkok Living
    • Money/Jobs
    • Law/Politics
  • Travel in Thailand
    • Most Useful Posts
    • Book a Hotel
    • Bus/Train Tickets
    • Travel Insurance
    • Vaccinations Guide
    • Weather Guide
    • Diving Guide
  • Jobs
  • About
  • Support My Work
You are here: Home / Law & Politics / Income Tax in Thailand: Who Needs to Pay & How Much?

Income Tax in Thailand: Who Needs to Pay & How Much?

I have a few “working in Thailand” related posts on the blog, and I often get questions related to income tax.

Specifically: How much tax does a foreigner have to pay on his/her earnings, and do others such as digital nomads, who are not currently paying tax in their country of origin, have to pay tax in Thailand?

Tax law in Thailand is actually pretty complicated, so in this post I’ll just cover the need to know stuff.

I would also advise that if you aren’t on PAYE with a company and are required to do your own return that you get an accountant. Tax returns have to be reported in Thai, which presents a language barrier for most.

thailand income tax

Income Tax on Earnings

Income tax in Thailand is based on assessable income. The definition of “assessable” covers the following:

  1. Wages paid in Thailand or abroad
  2. Income earned by a person who resided in Thailand for a total of 180 days
  3. Housing and meal allowances or their value
  4. School fees for dependents paid for by employer
  5. Cost of home leave for taxpayer and dependents
  6. Capital gains arising from transfer of assets
  7. Pensions and retirement pay brought into Thailand
  8. Royalties

The Thai Tax Year

The Thai tax year runs from 1st January to 31 December. An income tax return needs to be made to the tax office by the 31st March, for the prior tax year.

Payments need to be made immediately because there are penalties for delayed processing and settlement.

For those earning income from property selling or engineering, architecture, accountancy, fine arts and the art of healing, the tax return must be filed on or before the 31st of September, with the tax due on or before the 30th of June of the following year.

Foreigners should note that when renewing a work permit, you will need to show a copy of your tax submission for the previous year.

Thai Income Tax Bands – 2022

Thailand taxes both residents and non-residents on income derived from employment or business carried out in Thailand, regardless of whether payment is remitted in or outside of Thailand.

Residents who receive income from abroad are taxable on that income if the income is brought into Thailand in the tax year in which it is received (see the section below of a definition on ‘resident'.

Income BandRate
0  – 150,000Exempt
150,000 – 300,0005%
300,000 – 500,00010%
500,000 – 750,00015%
750,000 – 1,000,00020%
1,000,000 – 2,000,00025%
2,000,000 – 5,000,00030%
5,000,001 +35%

* In addition to the 150,000 Baht tax exemption threshold, persons over the age of 65 receive an exemption on the first 190,000 of taxable income.

I know what you’re thinking: Thailand’s tax rates are pretty much the same as my home country!

One saving grace is that Thailand does not have a 45% tax rate like some countries, and in 2019 the 30% tax rate band was expanded – so you can earn more at that rate before being put onto the 35% band.

All forms of earnings are generally taxable and fall under the personal income tax bracket. This ranges from a work salary to capital gains or dividends, lease transactions, or even selling clothes on the sidewalk, as long as the earnings are over 150k per year.

Resident Vs Non Resident

The law stipulates that anyone who resides in Thailand for longer than 180 days is considered a resident.

That’s right: not a resident as in a citizen, but citizen as in eligible to pay tax.

This means you’ll need to pay tax on your global income, which is money you earn in your home country and any other country. This includes your pension (see below).

If you are a foreigner and reside in Thailand for fewer than 180 days each calendar year, then you will only have to pay tax on the earnings that you earn inside Thailand.

Now, before you say, “But I haven’t got a work permit!” It doesn’t matter. Those who do not have a work permit are NOT exempt from paying tax.

Double Tax Treaties

Thailand has double tax treaties with nearly every country on the planet.

The purpose of a tax treaty is to prevent a company or individual from one country being taxed twice on income earned in another country.

Many people assume that despite being considered a resident in Thailand, they don't need to pay tax on their income because it is taxed in their home country. This isn't quite true.

Once you stay the 180 days, the law requires you to declare money brought into the country if it was earned within the current tax year.

The onus is on you to sort out your residence status in your home country and let them know that for the given tax year you are a Thai resident and required to pay tax there. Then, because of the double tax treaty, you won't be taxed in your home country. And if you've already paid tax, you can ask for a rebate.

In short: the double tax treaty prevents double taxation, but doesn't define residency. This is a separate issue.

Is My Pension Taxable in Thailand?

Notice that I mentioned “pension” in the section before last. And yes, the same rule applies.

If you meet the resident requirements then the double tax treaty is irrelevant; you have a tax liability here. That doesn't mean you'd pay twice, it just means you need to sort out your residence status using the double tax treaty rules to avoid double payment.

But TTL… No One Declares Pension Income in Thailand

You're right. I don't know anyone either. I'm just giving you the letter of the law here.

The reality on the ground is that Thailand isn't about to go enforcing this on retirees, because the hassle would cause a backlash and most certainly repel prospective retirees rather than encourage them.

No one wants the added hassle of retiring to the beach and having to deal with an accountant.

In fact, read around the web and you'll find that expats who have tried to pay have been turned away by the tax office and told they are “too old to pay tax”, and other strange remarks. What can I say, this is Thailand (TIT).

It's also really difficult to enforce. They'd have to keep track of all the foreigners coming and going to determine who has fallen into residency status for that tax year.

Working Online (Digital Nomads) & Paying Tax in Thailand

There’s a a myth among the “working online” community, which, by the way, avoids the work permit issue because the current law simply doesn’t legislate for it, that Thailand is a grey tax zone; meaning one can work inside Thailand and not pay tax in their home country, or Thailand for that matter.

This isn’t true. If you stay over 180 days in a given year, you automatically have a tax liability in Thailand.

Even if you're staying less that 180 days, you still have a tax liability and will need to pay tax somewhere.

So if you're a digital nomad in Thailand, working as a web developer, blogger, web cam stripper or whatever, you should be aware that if you aren’t paying tax, it may eventually catch up with you.

Thailand is not a tax haven. It never has been and isn't likely to ever be.

It is very likely that when Thailand finally does get around to addressing the digital nomad visa/work permit issue, that they’ll realize most of these people aren’t paying tax in their home countries and by law (residents) should be paying tax in Thailand.

Tax is always collected on retrospective earnings, and the penalty for failing to submit a tax return in Thailand is up to double the amount owed.

How to Get a Tax Number

To file a return you need a tax ID number from the tax office. To acquire one, you’ll need a passport or identity card, and need to demonstrate why you need a number.

Tax Deductions & Allowances

Like every other country, tax deductions and allowances are available in Thailand. These are intended to reduce the tax load and make it seem almost generous that the tax man isn’t taking the shirt entirely off your back.

Deductible Expenses

  1. Employment Income: 50% – not more than 100,000 THB
  2. Copyright Income: 40% – not more than 60,000 THB
  3. Rental Income from assets and properties:  10% – 30%
  4. Profession: a. Medical Profession: 60%. b. Liberal Profession: 30%
  5. Actual Expense or Contract Work: 70%
  6. Actual Expense or Business Activities: 65% – 85%

Tax Allowances

Aside from the scheduled tax allowance provided in the table below, there are limited allowances for the following:

  1. Home mortgage interest payments
  2. Purchases of retirement mutual fund and long term equity fund
  3. Contributions to charities
  4. Social Insurance contributions
  5. Life Insurance premiums
  6. Qualified provident fund payments

Personal Deductions:

  1. 60,000 Baht: Both for the taxpayer and the spouse (provided that the taxpayer's spouse does not file his/her own return)
  2. 30,000 Baht: For each child (additional THB 30,000 for the second child onwards born in or after 2018)
  3. 30,000 Baht: For the taxpayer and spouse’s parents, if the parents are over 60 years old and whose income for the tax year is below 30,000 Baht
  4. 60,000 Baht: For the care of disabled or incapacitated family members.

* A non-resident is allowed to claim deductions for a spouse, children, and parent, but only if they are resident in Thailand

Please note: I am not a qualified accountant or tax advisor. I will do my best to answer your questions, but cross-boarder tax affairs can be complicated. If you are in doubt over the best arrangement for your tax affairs, please speak to an expert.

More Tips for Financial Planning

Need help with pension or investment planning?

+ Connect with my trusted personal IFA using this form

Need to send money to Thailand?

+ Go here to find out the cheapest way. Everyone is using this

Got Medical Insurance?

+ You should have. Get a quote on international cover here.

loader

GET MY NEWSLETTER

Join thousands of others who receive my monthly roundup of content & insider tips on how to survive & thrive in Thailand.

  • Share it
  • Tweet it
  • Pin it
  • Email it

Last Updated on August 26, 2022

  • Inheritance Law in Thailand: Tax, Heirs, Wills & Probate - Who Gets Your Cash?
    Inheritance Law in Thailand: Tax, Heirs, Wills & Probate -…
  • Same Sex Marriage in Thailand: The Law & Your Options
    Same Sex Marriage in Thailand: The Law & Your Options
  • Drug Laws in Thailand: Know the Facts Before You Travel
    Drug Laws in Thailand: Know the Facts Before You Travel

Comments Sort by : newest | oldest

  1. Marcus says

    November 4, 2022 at 12:30 pm

    Hi,
    I moved to Thailand this year from the UK and hence am now classified as residing in Thailand as am living here permanently on the Thai elite visa. My income source is from dividends from my overseas funds in the UK. I understand next year i will submit a self assessment SA109 form to HMRC, at the bottom of the page it states after i have sent the tax return to them in the post they will work out my tax and let me know. However I was on the understanding that I would pay tax in Thailand, and if I did not bring the dividend income into Thailand in that tax year would I be exempt and not have to pay tax on it?Many thanks in advanced
    Reply

    Nov 04, 2022 at 12:30 pm

    • TheThailandLife says

      November 4, 2022 at 6:59 pm

      You will need to speak with HMRC. You're automatically non-resident if either: you spent fewer than 16 days in the UK (or 46 days if you have not been classed as UK resident for the 3 previous tax years) you work abroad full-time (averaging at least 35 hours a week) and spent fewer than 91 days in the UK, of which no more than 30 were spent working.
      Reply

      Nov 04, 2022 at 6:59 pm

      • Marcus says

        November 5, 2022 at 6:55 am

        Thank you for your swift reply. Yes i understand i will be a resident of Thailand not the UK. My question though is what if any tax do i need to declare in thailand? (from dividends to my brokerage in UK NOT any income made in thailand) From my understanding, as long as the income is not brought into thailand from overseas in that financial year, you dont have to pay tax to Thailand? Thank you in advance.
        Reply

        Nov 05, 2022 at 6:55 am

        • TheThailandLife says

          November 12, 2022 at 1:10 am

          The general rule is that a person who is either a resident or non-resident of Thailand is assessable on income derived from sources in Thailand. A resident is also subject to Thai tax on foreign-sourced income, but only if that income is remitted to Thailand in the same year it is received. You are considered a resident if you stay 180 days or more a year.

          Be careful, though. If you are non-resident in the UK and not paying tax on your income there, even a day over the 183 days will make your income taxable again. There are also rules on moving money around that can snag you. As I advise everyone, if you have a notable income, I'd speak with an accountant who is familiar with this area of tax.
          Reply

          Nov 12, 2022 at 1:10 am

  2. sidney leonard says

    October 6, 2022 at 5:12 am

    Peter, I read your article (updated 08/26/22) - INCOME TAX IN THAILAND... and all the accompanying comments, and would appreciate your opinion regarding to pay, or not to pay Thai income tax when we move permanently to Thailand.

    My wife (Thai national with dual citizenship) and I (US citizen), after residing in the US since our marriage 30 years ago, plan to move to Thailand in August of 2023. While visiting 5 years ago, we filed, at the Bangkok district office, and the US embassy, the required paperwork regarding our marriage and to open a joint savings account at the Bangkok Bank in which we now have a balance of >฿1.2M, transferred to our Bangkok account over the last 3 years.

    All the money we transfer to our Bangkok Bank joint saving account is transferred via WISE, with a link to our BANK of AMERICA account into which my pension, our Social Security, and interest and dividends are directly deposited, and which are commingled as the source of our living expenses here and the funds we transfer to our Bangkok Bank account in preparation for our move to Thailand, the latter funds having accumulated over the years. And, of course, we will continue to pay US income tax on funds that are directly deposited into our BOA account while living in Thailand.

    So, Since the rule is that “Residents who receive income from abroad are taxable on that income if the income is brought into Thailand in the tax year in which it is received” Our transfer of funds to BANGKOK BANK described above seem to be in keeping with the following comment from Bob – Sept. 28, 2021 - “Just make sure that dividend is paid by from the company to your personal UK bank account rather than direct to your Thai bank account and don't bring those particular ££ into Thailand for at least one year. In reality, if you send money from your UK bank to your Thai bank, or simply use a UK bank visa debit card in a 7-11 shop, the Thai govt. has no idea whether those funds were made this year or in 1994.” Bob is obviously British, but his advice seems applicable to us. Thank you, Bob.

    And, finally, your response to the comment, But TTL…No One Declares Pension Income in Thailand - You're right. I don't know anyone either. The reality on the ground is that Thailand isn't about to go enforcing this on retirees...expats who have tried to pay have been turned away by the tax office and told they are “too old to pay tax”, and other strange remarks. What can I say, this is Thailand.

    Bottom line: Based on all the above, including the fact that this aged senior citizen is way “too old to pay tax” do you agree that I need not worry about paying income tax in Thailand?

    Thank you for all the useful information you provide (coffee to come), particularly, in this matter, your suggestion regarding the use of WISE to transfer funds.
    Reply

    Oct 06, 2022 at 5:12 am

    • TheThailandLife says

      October 9, 2022 at 3:32 am

      Hi Sidney,You won't need to pay income tax on that money, not least because all the sources of money going into that account are taxed in the US. Moreover, the account is a joint account and the money put in there could be your wife's money, taxed abroad and then transferred. There is no way of differentiating since it is all commingled. When you retire in Thailand you will be living off your pension like thousands of other expats, none of whom pay tax. Most certainly nothing to worry about. Your only concern is that you may need to file a US tax return when living in Thailand.
      Reply

      Oct 09, 2022 at 3:32 am

      • sidney leonard says

        October 9, 2022 at 4:23 am

        Thank you, Peter. Yes, I will continue to pay US federal income tax, filed by our CPA in the US. Another matter: I also understand that I will need to open a personal account at Bangkok Bank and transfer into it ฿400K from our joint account 2 months before applying for a one year visa extension based on marriage (after coming to Thailand on a Non-Immigrant 0 visa) to fulfill the financial requirement for said visa extension. - Again, thank you for your response.
        Reply

        Oct 09, 2022 at 4:23 am

        • TheThailandLife says

          October 9, 2022 at 11:36 pm

          That is correct.
          Reply

          Oct 09, 2022 at 11:36 pm

  3. mikes says

    October 4, 2022 at 4:46 pm

    thanks for this. helpful after reading your "foreigner minimum wage" artticle

    Any recommendations on a Tax person/company I can consult for info on how to pay taxes on this year's income?
    Reply

    Oct 04, 2022 at 4:46 pm

  4. Erik JC Young says

    May 12, 2022 at 6:47 am

    In the State Of Thailek Panama corporations are exempt of all taxes
    Reply

    May 12, 2022 at 6:47 am

    • Dominic says

      May 12, 2022 at 8:31 pm

      What is Thailek Panama?
      Reply

      May 12, 2022 at 8:31 pm

  5. bachelorforlife says

    March 7, 2022 at 9:51 am

    Hi All,
    Does anyone know if you can open a investment account (buy etf's, mutual funds) with an ED visa?
    Many thanks
    Reply

    Mar 07, 2022 at 9:51 am

  6. Robert Urbach says

    January 24, 2022 at 9:20 pm

    I am looking for the form p.d.n. 91 year 2564 (or: 2021), Personal Income Tax Return. Anybody knows where I can find this form and download?
    Thanks in advance.
    Reply

    Jan 24, 2022 at 9:20 pm

  7. Lou says

    November 21, 2021 at 5:06 am

    My old school is not giving me my Tax certificate for 2020 which I will need for my next work permit application . What can I di about it?
    Reply

    Nov 21, 2021 at 5:06 am

  8. Vance says

    November 20, 2021 at 12:38 am

    Great info! Thanks so much for such detail. I am curious about this portion though. “Once you stay the 180 days, the law requires you to declare money brought into the country if it was earned within the current tax year.”

    Can you please clarify what you mean by “brought into the country”?
    Reply

    Nov 20, 2021 at 12:38 am

    • TheThailandLife says

      November 20, 2021 at 12:51 am

      That means coming into the country by any means, usually by bank transfer or cash.
      Reply

      Nov 20, 2021 at 12:51 am

  9. Matt says

    November 17, 2021 at 2:52 pm

    Is the capital element of a finance charge for a car taxable under vat?
    Reply

    Nov 17, 2021 at 2:52 pm

    • TheThailandLife says

      November 20, 2021 at 12:52 am

      No idea I'm afraid!
      Reply

      Nov 20, 2021 at 12:52 am

  10. Manikandan says

    November 16, 2021 at 10:35 am

    I working in morocco (North Africa) but my company located in Thailand. I'm getting my pay everymonth from Thailand. My company every month deduct 15% of my salary amount for tax. I have no idea about this really I need pay or not. Also my company no give any proof for tax payments.
    Reply

    Nov 16, 2021 at 10:35 am

    • TheThailandLife says

      November 16, 2021 at 5:10 pm

      I don't know what the tax arrangements are in Morocco but I would have thought you'd pay local tax on your salary. Sorry I can't help further but this is a question for your local tax office :)
      Reply

      Nov 16, 2021 at 5:10 pm

  11. Celena says

    October 17, 2021 at 11:39 am

    Hi, I’m work in Thailand and holding Work pass. Every month,My employer deducted the tax payment from my salary.

    According to my employer, Tax is calculated under the assumption that the payments of employment income are made throughout the entire length of the year. The annual amount of tax is calculated at the progressive tax rates prevailing. This tax is then divided by the number of payments; the result shall be the tax to be deducted.

    I’m ceased my employment after 7 months. Tax deduction is more than my actual taxable amount. Can I know how to get the refund from company?
    Reply

    Oct 17, 2021 at 11:39 am

    • TheThailandLife says

      October 18, 2021 at 3:59 pm

      Under normal circumstances the company's accountant should be able to initiate the rebate with the tax office. Since you have left the company, you'll probably have to try and sort it out yourself. Are you at a new company with an accounts team? If so, they can advise you on what you need to do.
      Reply

      Oct 18, 2021 at 3:59 pm

  12. Marcus says

    August 6, 2021 at 9:08 pm

    Hi, Im a British citizen planning on living in Thailand with my dividend payments, thus will be in the country over 180 days per year. If the tax return is in Thai, Im guessing i will require a thai accountant. Do you know a general cost for this type of work?
    thank you
    Reply

    Aug 06, 2021 at 9:08 pm

    • Bob says

      September 28, 2021 at 2:51 am

      Dividends are tax free as long as the money is only brought into thailand after 1 year. So if you're the super safe type of person, just make sure that dividend is paid by from the company to your personal UK bank account rather than direct to your Thai bank account and don't bring those particular ££ into Thailand for at least one year. In reality, if you send money from your UK bank to your Thai bank, or simply use a UK bank visa debit card in a 7-11 shop, Thai govt. has no idea whether those funds were made this year or in 1994.
      Reply

      Sep 28, 2021 at 2:51 am

      • Marcus says

        September 30, 2021 at 1:47 am

        Thank you Bob, very helpful response. Just need to work out now which visa..!
        Reply

        Sep 30, 2021 at 1:47 am

      • Mike says

        October 27, 2021 at 3:37 am

        Calendar year means earnings from 2021 bring in to TH in 2022 lets say 1st of January are tax free.. not 1 year...
        Reply

        Oct 27, 2021 at 3:37 am

  13. Catherine Lamb says

    July 22, 2021 at 3:36 pm

    Hi, if I have a property to rent in thailand and get tax in thailand do I have to pay tax again in the uk do you know, as we are just looking but unsure on the rules.
    Reply

    Jul 22, 2021 at 3:36 pm

    • TheThailandLife says

      July 23, 2021 at 2:15 pm

      If you pay tax on the income in Thailand then you won't pay again in the UK.
      Reply

      Jul 23, 2021 at 2:15 pm

  14. Roben says

    July 6, 2021 at 8:59 pm

    I got more confused after reading this article. I'm a tourist on a visa exempt for more than 180 days and I'm going to start working remotely as a contractor doing software development for an American company on a long term project. I'm not planing on leaving Thailand. According to the article, I will be working illegally and there isn't much I can do about it. On the other hand, since I'm living in Thailand for over 180 days I'm a tax resident. Can / should I still pay my taxes?
    Appreciate some insights on this.
    Reply

    Jul 06, 2021 at 8:59 pm

    • TheThailandLife says

      July 6, 2021 at 10:26 pm

      The maximum tourist visa stay is 60 days, or 90 if you do an extension at immigration for 1,900 Baht. On a single entry tourist visa you get 60 days. On a multiple entry you get 6 months but a maximum 60 days stay at one time. When the 60 days is up you have to leave the country. So you won't be staying for more than 180 days in one go, even if you do an extension on one of your stays as previously mentioned.You will be working in the grey area. Please read this article about working online: https://www.thethailandlife.com/working-online-thailand
      Reply

      Jul 06, 2021 at 10:26 pm

      • JamesE says

        July 6, 2021 at 10:58 pm

        "I'm a tourist on a visa exempt for more than 180 days"? You've already been in Thailand for 180 days? Does immigration know this? If yes to the first and no to the second, then you've got bigger problems than working in the gray area.

        It will be very difficult to do what you want on a tourist visa. Every time you do a visa run (for the foreseeable future) you'll be required to quarantine. TTL's numbers are spot-on so that would be an awful lot of money spent on ASQ hotels.

        Have you considered one of the other visas like an Elite or Investor? Also, if you're a US citizen, you have access to a few other options - like starting your own consulting company - under the Treaty of Amity. That would give you a legit B visa and take you out of the gray area.
        Reply

        Jul 06, 2021 at 10:58 pm

  15. YshiadZ says

    June 22, 2021 at 6:45 am

    Hi! I am working as a full time teacher and at night I have after school classes In a tutorial center. My school deducted my salary for the tax and the tutorial center also deducted my income for the tax. Do you think it will create a problem? Thanks
    Reply

    Jun 22, 2021 at 6:45 am

  16. John says

    June 4, 2021 at 11:34 am

    "To file a return you need a tax ID number from the tax office. To acquire one, you’ll need a passport or identity card, and need to demonstrate why you need a number."

    If you need to demonstrate why you need the tax ID number and don't have a work permit, will that create a problem?
    Reply

    Jun 04, 2021 at 11:34 am

    • TheThailandLife says

      June 4, 2021 at 2:22 pm

      The office will ask you why you need to pay tax if you don't have a work permit and aren't working here. I've read elsewhere that some people have been told they don't need to pay tax without a permit. Probably best to go through an accountant. What is your situation?
      Reply

      Jun 04, 2021 at 2:22 pm

  17. ty says

    May 17, 2021 at 11:14 am

    May I check with you whether my rental fee is non-taxable in Thailand? I am an expat living and working in Thailand for over 180 days a year in BKK.
    Reply

    May 17, 2021 at 11:14 am

    • TheThailandLife says

      May 17, 2021 at 3:50 pm

      Can you clarify what you mean? Do you mean you want to know if you can claim your rent as an expense on your tax return?
      Reply

      May 17, 2021 at 3:50 pm

  18. Tara Chi says

    May 14, 2021 at 2:35 pm

    Since I am allowed to WFH and I moved to Thailand to live with my fiancé, my earning and bank accounts remain in overseas. I only brought very little money with me into the country.
    Am I subject to Tax for the last 5 months of those salary that I earned and banked overseas?
    or I only need to declare the very little money I brought with me when I first came December 2021 (which is not the same calendar year)?
    Or I don't have to pay any tax so long as I leave here before the 180 days due?
    Reply

    May 14, 2021 at 2:35 pm

    • Sandro Paolini says

      August 8, 2021 at 10:07 am

      Thailand is one of the rare countries that don‘t care about your income from outside the Country. And inside you are not allowed to work. That means tax-free heaven. However there is one exempt, you need to bring the money from the last year. This is best solved by having two Thai bank accounts and on one you send money on the end of the year and live from it in the next year and repeat that on the other account at the end of the year. It is clearly visible the money comes from outside and is from the last year.
      Reply

      Aug 08, 2021 at 10:07 am

      • TheThailandLife says

        August 8, 2021 at 10:48 pm

        Thailand is not a tax-free haven.
        Reply

        Aug 08, 2021 at 10:48 pm

  19. Iano says

    May 2, 2021 at 5:50 pm

    Hi. So, if I am on a retirement visa is it right I cannot work? I would like to spend over 180 days in Thailand, work remotely for European clients (I am a software engineer) and fully comply with Thailand tax law. I.e be tax resident. Is that possible at the minute? Thanks, ian
    Reply

    May 02, 2021 at 5:50 pm

    • JamesE says

      May 2, 2021 at 11:23 pm

      Yes, it's possible, but not on a retirement visa. But why do you want to be a "tax resident"? You get no benefits. Are you planning on being paid in Thai Baht? Are you planning on setting up your business in Thailand? Thailand has several visas that might let you do what you want - SMART visa, Investor visa, Elite(maybe?) - all of which come with some requirements. There are also some visa plans addressing digital nomads, but none of them have been finalized. Then there's the Gary Area where many expats work online but not "legally". You might want to detail your plans and discuss them with an immigration attorney based in Thailand.
      Reply

      May 02, 2021 at 11:23 pm

      • john squire says

        May 3, 2021 at 3:17 am

        I will be returning to Thailand from ireland
        In 2018 I spent 4 months in ireland
        2019 7 months 2020 7 months and it looks like I will be here most of 2021 so I might well get the unwanted prize of normal resident which will be stuck with me causing me to be to pay irish tax on money I earn outside ireland ie stock market and pension
        Maybe applying for tax resident in thailand will prevent me coming one in ireland
        Reply

        May 03, 2021 at 3:17 am

      • Iano says

        May 3, 2021 at 5:44 pm

        Thanks JamesE. I guess my basic feeling is if I am in Thailand for more than 180 days I should be paying something to the local economy. I suppose I’d do that through general spending. Not necessarily taxes. I could pay taxes on money repatriated to the country just to show some contribution.
        Reply

        May 03, 2021 at 5:44 pm

        • TheThailandLife says

          May 3, 2021 at 6:34 pm

          Hi Iano, have a read of this post: https://www.thethailandlife.com/working-online-thailand regarding the grey area James mentioned.
          Reply

          May 03, 2021 at 6:34 pm

          • john squire says

            May 3, 2021 at 10:40 pm

            Is the 3 million baht 5 year retirement visa operating if yes do you apply in home country or do it the same as normal retirement visa
            what are the advantages and disadvantages
            Oh yes I read that for a retirement visa the 800,000 has to be in a thai bank account 2 months before you apply..if this is true then you have to transfer the money to thailand before you travel to thailand
            Reply

            May 03, 2021 at 10:40 pm

            • JamesE says

              May 4, 2021 at 9:53 pm

              In the US currently all three retirement visas are being issued. As each of those - O (Retirement), O-A, and O-X - have different requirements you should check with your home country's Thai Embassy. The O (retirement) has no financial requirement when issued in your home country (at least in the US...) but is issued with an initial 90-day validity. The O-A's financial requirement can be met with US deposits for its initial issue with the Thai deposit requirement kicking in (for the plain O (R) as well) when you do your extension. The O-X requires the ฿3-million to be in Thailand from the start. But again, check with the embassy in your home country to see your specific requirements.
              Reply

              May 04, 2021 at 9:53 pm

          • john squire says

            May 15, 2021 at 2:24 am

            Your the boss so I will ask you
            In theory buying and selling shares is working
            In theory working without a work permit is illegal in thailand
            Yet it seems that non thais are allowed to play the stock market whilst living in Thailand and do not pay CGT ...is this all true
            Reply

            May 15, 2021 at 2:24 am

            • TheThailandLife says

              May 15, 2021 at 5:00 am

              That would fall into the grey area of working online. Please see this article: https://www.thethailandlife.com/working-online-thailand
              Reply

              May 15, 2021 at 5:00 am

        • JamesE says

          May 3, 2021 at 10:12 pm

          Hi Iano, I understand your feeling. My take would be that your money would be better spent *in* the economy as opposed to *as* taxes. Remember, Thailand is a VAT nation so much of what you buy will help fund the government.
          Reply

          May 03, 2021 at 10:12 pm

  20. Hunter says

    May 1, 2021 at 9:28 am

    I am Singapore LTVP holder and am starting to work for a Thai based Thai company but will be mainly based more than 250 days at home office in Singapore. Where do I have to pay tax ?
    Reply

    May 01, 2021 at 9:28 am

    • JamesE says

      May 1, 2021 at 10:26 pm

      The short answer is: Where you get paid. The long answer will depend on tax laws in Singapore and Thailand and any applicable treaties. Your company's HR department should have the info you need.
      Reply

      May 01, 2021 at 10:26 pm

  21. san says

    April 30, 2021 at 4:13 am

    How much is the monthly tax deduction for 1,40,000 bhat ?
    Reply

    Apr 30, 2021 at 4:13 am

  22. Sandro says

    April 23, 2021 at 4:15 am

    Digital Nomad Wisdom knows that your worldwide income is to get taxed in Thailand if you bring it in the year where you have earned it. That was done to get the pensioners. But all worldwide income is totally FREE of taxes, if you earned it in the last year and have a Thai Bank Account, where it is visible, that you transfered it in the last year (before 31.12.) and use it this year.
    Reply

    Apr 23, 2021 at 4:15 am

    • john squire says

      April 26, 2021 at 11:01 pm

      a little question a lot of ex pats own condos they rent out on airbnb this is done by 1000s of expats but is illegal in thailand...if said income is declared then the thai gov will know the person declaring the income is breaking the law
      Reply

      Apr 26, 2021 at 11:01 pm

    • Schorsch says

      April 30, 2021 at 10:52 pm

      So its not possible that I leave it on a foreign account for one year? It has to sit in a Thai account one year?


      In my case I have stock investments that are way above of what I would bring to Thailand in one calendar year. If I use my pension to purchase one type of ETFs for one year while selling another type of ETFs to transfer the income to Thailand, would that meet the law?

      Or is it sufficient if you I demonstrate that I had at the beginning of the year more assets in my bank account than I brought during the year into Thailand, i.e. it can be assumed that the money that I brought in was taken from last years money.

      I simply have a problem to understand how I can distinguish this yeas money and last years money if sits in the same pot.
      Reply

      Apr 30, 2021 at 10:52 pm

      • JamesE says

        May 1, 2021 at 10:21 pm

        You can't distinguish it but, through the wizardry of accounting, as long as you had more than you bring into Thailand in any year already in your account at the start of the year, you can assume that that's the money you're bringing in.
        Reply

        May 01, 2021 at 10:21 pm

  23. Red says

    April 22, 2021 at 11:44 pm

    Forgive me for this very superficial question. You wrote that money that you brought into the country which have been earned in a different calendar year are not subject to taxation. Now, if you have accumulated some amount of money in your country, during the years and including the same year, how can they demonstrate that you are liable for paying taxes?
    To make it easier. I moved to Thailand and I'm transferring money from my bank account in Europe to my Thai Bank account. These come from my salaries in my past years. Do I have to pay taxes?
    Thanks !
    Reply

    Apr 22, 2021 at 11:44 pm

  24. Matt Owens Rees says

    April 13, 2021 at 4:21 pm

    The upper limit for income is 100,000 NOT 60,000 as you state. I've just checked my 2020 tax return

    It was approved and I've received the correct refund
    Reply

    Apr 13, 2021 at 4:21 pm

    • TheThailandLife says

      April 13, 2021 at 5:12 pm

      Indeed. I've just updated that allowance along with a couple of other areas too.
      Reply

      Apr 13, 2021 at 5:12 pm

  25. Jesper says

    April 13, 2021 at 12:30 pm

    What about salaries and dividends earned abroad, but have not been taken into Thailand in the same calendar year and not before the next calendar year?

    Then I believe the money is not taxable - so could be a Tax Haven, if can provide for yourself, for a while?
    Reply

    Apr 13, 2021 at 12:30 pm

    • TheThailandLife says

      April 13, 2021 at 3:40 pm

      Depending on where that money was earned, and your residential status, the tax may be due at source. Even if you are non-domiciled, should your residence status change suddenly because you have to return home for some reason, tax can become due on money you bring back into the country - despite having taken it out.
      Reply

      Apr 13, 2021 at 3:40 pm

  26. Dan says

    April 9, 2021 at 8:54 am

    Your article was very helpful and you are the first source who mentioned deduction for "Actual Expense or Business Activities". Just to be sure I understand everything correctly. Lets assume one is mobile software developer and she has monthly income from AdMob 50k. If she resides in Thailand more than 180 days, she is subject to pay TAX for personal income in Thailand.

    She is in "grey tax zone" because she is working for foreign company, payment comes from abroad (SG). BUT she decided to pay TAX anyway. She spends 20k monthly to support her business (ads, server, minor freelance work). So her yearly income is 600k, expenses to generate that income - 240k. Should she calculate TAX from 600k or from net income 360k? If from 360k then is there any special format for expense confirmation documents?

    Thank you in advance for your answer!
    Reply

    Apr 09, 2021 at 8:54 am

    • TheThailandLife says

      April 9, 2021 at 4:54 pm

      You declare your gross income and your expenses. Tax is then paid on the net, which will be minus expenses. An accountant will sort all this out for you. For a simple tax return like this it won't cost much.
      Reply

      Apr 09, 2021 at 4:54 pm

      • Dan says

        April 17, 2021 at 7:37 am

        Thank you very much for your reply. Then I will recommend her to contact Acclime which you mentioned in earlier post.
        Reply

        Apr 17, 2021 at 7:37 am

  27. eric says

    April 4, 2021 at 10:40 pm

    Do you know some inexpensive advisors to just do my tax return on 2 properties I rent out in Thailand. I am thai resident on thai retirement visa
    Reply

    Apr 04, 2021 at 10:40 pm

    • TheThailandLife says

      April 5, 2021 at 2:54 am

      They might not be the cheapest but Acclime is a firm I can vouch for: https://thailand.acclime.com/accounting/
      Reply

      Apr 05, 2021 at 2:54 am

      • john squire says

        April 14, 2021 at 2:50 am

        If I rent out 3 condos at 60% occupancy it will gross me 30,000maxminue expenses such as condo management fees, and agent fees, and internal repairs I will be lucky if I clear 20,000 baht pcm. It would seem the min charge of thailand acclime is about 4000 baht pcm and in my own opinion paying twenty percent of nett income to an accountant cannot be justified. Also renting out 3 condos only require 3 lines of accounts which can be handled by anyone who can read write and add. Therefore I hope we are agreed someone renting out a few condos does not need an accountant. However, before purchasing the condos i can see an accountants one time advice could be useful in order to seperate Irish Income, English state pension, and thailand income, also advice from an accountant on how to set up double taxation so i do not get taxes twice on the same income, and so i get all tax credits owed to me
        Reply

        Apr 14, 2021 at 2:50 am

    • john squire says

      April 5, 2021 at 5:57 pm

      I might become in the near future in the same boat as you I intend to buy 3 condos one to live in and two to rent out at about 15000pcm each making a gross thai rental income of 30,000 bht pcm if customers can be found
      If our numbers match up maybe we can exchange info
      Reply

      Apr 05, 2021 at 5:57 pm

  28. Kevin says

    April 3, 2021 at 9:02 am

    Hi , I receive my private pension free from tax from the U.K. . I live here in Thailand on a retirement visa . I live here off my savings and do not take my pension payments into Thailand in the same year . Do I need to declare these payments in Thailand or can I technically avoid the tax on my pension ?
    If tax is due in Thailand at what rate of tax are private pensions charged and Is it a myth that pensioners do not pay tax in Thailand ?
    Reply

    Apr 03, 2021 at 9:02 am

  29. Bella says

    March 28, 2021 at 10:53 pm

    Hello, if the foreigner is an independent contractor working a commission-based role for US companies out of Thailand (meaning that income is not stable), is this income taxable in Thailand? If so, how?

    In addition, the foreigner has a Thai spouse but no work permit. How can the foreigner receive payment and report taxes if applicable?

    Thanks so much for your time!
    Reply

    Mar 28, 2021 at 10:53 pm

    • TheThailandLife says

      March 29, 2021 at 2:16 am

      Your situation will be like so many people in Thailand who work remotely for companies outside of Thailand. They go under the radar and the authorities aren't really interested because it's a grey area in terms of legislation. You will have to declare in the states anyway and, as long as you aren't actively working for a Thai company or paying Thai employees, just carry on discreetly working as you are. Please have a read of this: https://www.thethailandlife.com/working-online-thailand
      Reply

      Mar 29, 2021 at 2:16 am

      • Bella says

        March 29, 2021 at 4:58 pm

        Hi Peter, I really appreciate you taking the time to reply! Stay safe and healthy, god bless.
        Reply

        Mar 29, 2021 at 4:58 pm

      • Bella says

        April 19, 2021 at 2:55 pm

        Hi, How can a non-Thai national without a work permit file income taxes in Thailand?

        Would appreciate any feedback! You always provide so much value. Thanks alot!
        Reply

        Apr 19, 2021 at 2:55 pm

      • john squire says

        March 5, 2022 at 7:48 am

        Hello I am now living in Thailand my UK state pension is being paid directly to my thai bank account....does this count as "taxable" on the grounds it was brought into thailand in the same tax year as it was earned
        Reply

        Mar 05, 2022 at 7:48 am

        • TheThailandLife says

          March 5, 2022 at 10:37 pm

          Potentially. But no one pays tax on their state pension here. Can you imagine if they announced that they were going to seek tax on state pensions received from abroad? People would go elsewhere, not to mention that it's very hard to administer.
          Reply

          Mar 05, 2022 at 10:37 pm

        • Ian Brown says

          March 6, 2022 at 10:00 am

          TheThailandLife is right - its not a problem and not going to be anytime soon. If you want to be even safer you could have it paid to your uk account then use a transferwise account to send it to your thai account at probably a better exchange rate than you are getting already. Then Thai authorities have no idea about which year the money was "earned".
          Reply

          Mar 06, 2022 at 10:00 am

  30. Bob says

    March 18, 2021 at 3:15 am

    "Residents who receive income from abroad are taxable on that income if the income is brought into Thailand in the tax year in which it is received"

    so surely any digital nomad who stays 180+ days (which they could do on a 1 year 'O' visa or student visa) can bring in monies that they earned in the previous financial year tax free? And then back into grey area.... even if they brought in more recently earned monies, how on earth could Thai govt. possibly prove when the money was earned?
    Reply

    Mar 18, 2021 at 3:15 am

    • TheThailandLife says

      March 18, 2021 at 3:30 am

      Yes. The reality is that most digital nomads aren't declaring in Thailand, and in terms of working illegally they can skirt the law because it doesn't legislate for remote working for clients/companies overseas. Regardless, there is still a tax liability. Most people will pay their tax in their home country.
      Reply

      Mar 18, 2021 at 3:30 am

      • bob says

        March 18, 2021 at 5:04 am

        I'm sorry but I still don't understand where there is a tax liability for a Brit for example. They are UK-non-resident after they meet certain criteria set by the UK government... perhaps it takes them 18 months until they meet all the criteria. If they spent the last 6 of those months in thailand, they are now Thai-tax-resident. Now they can bring in tax-free any money that was earned outside Thailand in the previous tax year. Right?
        Reply

        Mar 18, 2021 at 5:04 am

        • TheThailandLife says

          March 18, 2021 at 5:30 am

          If the said digital nomad is earning this money from UK sources and the money is flowing through a UK bank account, then tax is still due in the UK, regardless of being a non-resident. I quote:Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income. Residents normally pay UK tax on all their income, whether it's from the UK or abroad. But there are special rules for UK residents whose permanent home ('domicile') is abroad.Even those who move to "tax havens" can run into issues when returning to the UK, because the HMRC has a bunch of compliance rules regarding bringing money back into the country that can trip you up. Like you, I'd rather not pay tax, but it's pay it in the UK or in Thailand. Take your pick.
          Reply

          Mar 18, 2021 at 5:30 am

        • James brown says

          March 21, 2021 at 10:23 am

          Question please on earnings.
          I’m a Uk non resident past 22 years and eligible to get a retirement visa for thailand now.
          Assuming I am trading US ETFs and other foreign shares what is my tax liability in Thailand plse?
          I would have no job or work permit however would plan to supplement income via investing myself, day trading or longer term in cases.

          Thanks!
          Reply

          Mar 21, 2021 at 10:23 am

          • JamesE says

            March 21, 2021 at 10:48 pm

            Too many variables and not enough information. It all comes down to where your legal residence is, where the money is earned - i.e. US/UK/Other trading account, how it's currently being taxed, and when - relative to when it's earned - you plan on bringing the money into Thailand. This one you'll need to do some research on your own or hire a tax pro.
            Reply

            Mar 21, 2021 at 10:48 pm

    • Kevin says

      March 25, 2021 at 7:21 am

      I am from the U.K. and live in Thailand on a retirement visa .
      I live here off my savings .
      I have an income from the U.K. that goes into a U.K. account
      I claim relief on this income through the Double Tax Agreement
      Do I have to pay tax on it in Thailand ?
      Do I need to declare it to the Thai tax man ?
      I live in Thailand on a retirement visa , does this make me a retiree ?

      Is the following statement true ?
      “Only income earned inside Thailand shall be subjected to tax during retirement.
      Therefore , you will not be obliged to pay any taxes for any income you have earned from overseas .
      Also , personal income taxes are not required for retirees in Thailand.
      Note that you can’t work in Thailand while on a retirement visa”

      Thank you in advance .
      Reply

      Mar 25, 2021 at 7:21 am

      • TheThailandLife says

        April 6, 2021 at 4:01 pm

        You are a retiree. If you reside in Thailand for 180 + days of the year you are also a tax resident. Thailand may not pursue the law to the letter when it comes to retirees - probably because it's near on impossible to keep track of - but a tax return is in the legal code for people residing in Thailand for more than 180 days and for any monies remitted to Thailand in the year it is earned. Relief can be claimed via the double tax treaty if you have paid twice, once in Thailand and again in the UK. That's what the treaty is there for. It doesn't automatically prevent double taxation occurring, it just provides a way for you to claim money back and not have to pay twice. To avoid double taxation you should clarify your residency status with the HMRC. But if you're not paying tax in the UK on that income due to being non domicile then you would have to declare it in Thailand.
        Reply

        Apr 06, 2021 at 4:01 pm

  31. john squire says

    March 12, 2021 at 11:14 am

    I have rental income in ireland if I move back to Thailand my asumption is my income from property in ireland will still have to be paid to revenue ie, but my uk state pension can be paid direct to thailand and not pay irish tax. Also I can arrange to stop paying irish tax on my shares
    Reply

    Mar 12, 2021 at 11:14 am

    • TheThailandLife says

      March 12, 2021 at 6:43 pm

      Hi John, that's correct. Tax on your rental income will still need to be paid in Ireland. As for the pension, this is paid to you gross but still taxable. You would declare your rental income, pension income and shares income on your tax return. The key thing to remember is that all income has a tax liability. Living in Thailand doesn't make you exempt from tax. Money earned in Ireland is always taxable.
      Reply

      Mar 12, 2021 at 6:43 pm

      • john squire says

        March 13, 2021 at 3:59 am

        You would declare your rental income, pension income and shares income on your tax return.
        Reference your statement written above you did not specify which tax return
        Now if I return to Thailand then I will have to inform the DWP ie pension payments office in England and they will want to (by law) pay my pension to a bank account in Thailand so i assume said income has to be declared on a thailand tax return so i also assume i will have register for tax in thailand.
        There is of course another way to skin this cat ie I can collect my pension in Thailand but declare it on my irish tax form but of course as i will not be living in ireland and the money was not earned in ireland it cannot be taxed by the irish revenue
        More as a hobby than a profession i buy and sell shares but the very high tax rates (only for middle class rich people do not pay) for CGT in ireland deter buying and selling shares hence people just keep hold of the shares until they need money. Now if I move to thailand and buy and sell shares there it is counted as normal income and my profits would not be taxed because it would be below the thailand allowances but I would have already claimed my allowances in ireland so i suspect the double tax agreement would be used to calculate my tax payments
        Reply

        Mar 13, 2021 at 3:59 am

        • john squire says

          April 3, 2021 at 2:25 am

          This is john squire again I have had another idea. I have six properties in Ireland. My plan which is just an idea.
          I lived in thailand 2006 - 2017 on a non img retirement visa. Therefore I believe I am not entitled to the 3 million baht residence visa and will have to take 10 million into the country. Therefore (my master plan) sell three of my irish properties and keep three. Take 10 million into thailand buy discount price small condos in pattaya about 5 and rent out four of them. I know the occupancy rate will be less than 30% for the first year, and I know that airbnb is not allowed for short term rentals
          For the first 2 years i would expect the rental income to only pay for the expenses, but tourism always bounces quickly just look at 9/11
          The condos would be in my wife's name, so work permit not required??
          Maybe me and my wife could seperate our tax returns, and she could give up her irish tax credits, and I keep my irish tax credits
          Gross before letting agent fees post covid and taking that tourism rebounds
          Ireland 20,000 euro pa
          thailand 14000 euro pa
          uk state pension 10000pa
          Would a 3 country income require double taxation ...would it become too complicated doe this idea fly
          Reply

          Apr 03, 2021 at 2:25 am

          • TheThailandLife says

            April 3, 2021 at 2:31 am

            You can buy a condo without having a work permit, so no need to put in your wife's name. Plus, rumuours are that foreign property investment is about to be made easier to boost the economy - quite what that will look like I don't know yet. In terms of taxation, I know the basics of tax in Thailand but but considering your assets and investment proposal I'd advise getting some professional advice. Given the circumstances, you want to ensure your tax position is the most favourable, and I'm not qualified to assure you of that.
            Reply

            Apr 03, 2021 at 2:31 am

            • john squire says

              April 3, 2021 at 4:16 pm

              thanks for the answer it does help. However my idea of putting the condos in my wife's name is not because i am not allowed to buy condos ...i know i am allowed. The idea is based on the idea she is thai so allowed to work so the rental income would go into her name and she would not claim tax credits in ireland and go onto a double taxation system so tax and allowances would be calculated in each country. Then I would pay tax on my irish rental income and because i will be resident in thailand my state oap would go under the radar.
              ps please give me contact details of a tax expert who knows irish and thai tax systems
              Reply

              Apr 03, 2021 at 4:16 pm

    • Bob says

      March 18, 2021 at 3:19 am

      But if you did not bring it into Thailand in the same tax year that it was earned, it should be tax-free according to ""Residents who receive income from abroad are taxable on that income if the income is brought into Thailand in the tax year in which it is received". And assuming that rental income is considered "assessable income" under their rules.
      Reply

      Mar 18, 2021 at 3:19 am

  32. Jim says

    March 3, 2021 at 7:01 am

    All my income (rental dividends) comes from the UK. If my UK accountant makes sure all taxes are dealt with in the UK there should be no issue? I don't work or have a company here just transfer living expenses monthly via transfer wise. Never heard of retirees or people transferring living expenses registering for tax. Alternatively if there is a crackdown, I could transfer living expenses from a savings pot (as long as money not earn/sent in current tax year). Don't want to register if I don't have to. Here in Tak I think they'd tell me not to bother anyway. Cheers.
    Reply

    Mar 03, 2021 at 7:01 am

  33. ontap says

    February 12, 2021 at 9:26 pm

    Hi, i just received my offer from an IT company in Thailand as a "Consultant" and the rate say "inclusive of VAT". Do I really have to pay VAT for such income? I will be working remotely outside of Thailand (not my home country).
    Thanks!
    Reply

    Feb 12, 2021 at 9:26 pm

    • JamesE says

      February 13, 2021 at 6:54 am

      Another "It depends" question. If you are living someplace where you pay VAT for services and you are selling such services as a "Consultant" and not an employee then you are on the hook to back out the VAT from your total rate and pay it. If where you live exempts some services from VAT then you may not have to pay it. Check with a pro to find out.
      Reply

      Feb 13, 2021 at 6:54 am

      • ontap says

        March 13, 2021 at 4:44 pm

        Thanks. That helps.
        Reply

        Mar 13, 2021 at 4:44 pm

  34. Owen says

    February 6, 2021 at 6:17 pm

    Do you get social security back when you leave Thailand?
    Reply

    Feb 06, 2021 at 6:17 pm

    • Mark Ketteringham says

      February 7, 2021 at 9:59 am

      My salary dropped 50% during covid but I paid the same amount of tax every month as if I was earning my full salary am I entitled to a refund and if so when do I have to apply for it?
      Reply

      Feb 07, 2021 at 9:59 am

      • TheThailandLife says

        February 7, 2021 at 4:30 pm

        You will be due a refund and this may happen automatically. If not, you or your employer will have to apply. If the salary cut is permanent or likely to go on past the end of the tax year then have a word with your employer about changing your tax code.
        Reply

        Feb 07, 2021 at 4:30 pm

        • Mark says

          February 11, 2021 at 1:51 pm

          Thanks for you help
          Reply

          Feb 11, 2021 at 1:51 pm

  35. Joanna says

    February 1, 2021 at 11:16 am

    Hi, firstly thank you for the detailed article, but one thing is not clear to me
    ".. to declare money brought into the country" ? Does it mean, I have to declare ATM withdrawals from the foreign account, that I made during the past year? Thank you.
    Reply

    Feb 01, 2021 at 11:16 am

    • TheThailandLife says

      February 2, 2021 at 12:18 am

      No, it means you would declare money brought into the country on a tax return, preferably prepared by a Thai accountant. This is the letter of the law, though. Please do read on and get the whole picture from the article.
      Reply

      Feb 02, 2021 at 12:18 am

  36. Thomas says

    January 31, 2021 at 5:38 pm

    Hi, My wife is looking at a teaching job earning a month: 78,000 baht plus 11,000 housing allowance, plus health insurance. School fees are free for my young son about 30,000 baht (not sure if included in taxed wage). And if I had a job at a language school on 30,000 baht- What tax would we be paying?
    Reply

    Jan 31, 2021 at 5:38 pm

    • TheThailandLife says

      February 2, 2021 at 12:16 am

      You would be in the 10% bracket and your wife in the 20% bracket.
      Reply

      Feb 02, 2021 at 12:16 am

  37. Pete says

    January 2, 2021 at 9:26 am

    Last year, I became a naturalized Thai citizen.
    I don't wish anymore but have income from a property in the USA. I am Australian.
    Do I have to declare this income, around 1.5 million a year?
    Reply

    Jan 02, 2021 at 9:26 am

    • JamesE says

      January 2, 2021 at 11:14 pm

      You'll want a tax pro on this one. But, in general, your income would be taxed at the source - the US in this case - and then it depends what you do with the money. If you bring the money into Thailand the same year it was earned then there may be a liability on some or all of the untaxed income. In any event bringing large sums into the kingdom will raise some eyebrows so you'll want to have somebody who understands the details and can explain it for you.
      Reply

      Jan 02, 2021 at 11:14 pm

  38. Bruce Jackson says

    November 17, 2020 at 11:05 pm

    I am a Canadian national working in a tax free country in the Middle East. I have offshore accounts in the Channel Islands. I was thinking of retiring to Thailand. My government pensions would be very small so I would be taking money out of my offshore funds. What does that mean for taxes.
    Reply

    Nov 17, 2020 at 11:05 pm

  39. Sanook! says

    October 17, 2020 at 1:29 am

    Do you know how crypto currency profits are reported in Thailand?

    If I am using an exchange in HK and make a profit trading bitcoin, will that exchange send a letter to the Revenue Department or is it my responsibility to report it to the government?

    Thanks
    Reply

    Oct 17, 2020 at 1:29 am

  40. Shyam Sunder says

    September 25, 2020 at 10:22 pm

    In addition to the 150,000 Baht tax exemption threshold, persons over the age of 65 receive an exemption on the first 190,000 of taxable income. In the deductable income if we consider 60000 bath. What will be the tax to be paid for an income of 1,999,000 bath as an employee who is 70 years of age.
    Reply

    Sep 25, 2020 at 10:22 pm

    • Martin1 says

      February 1, 2021 at 11:34 pm

      Shyam,

      enter "Thai income tax calculator" in your favorite search engine. :-)
      Reply

      Feb 01, 2021 at 11:34 pm

  41. Mike says

    September 13, 2020 at 2:59 am

    If I have a forex trading account overseas so not in TH and I make profits but only transfer them in the following year I don't need pay taxes or?
    Reply

    Sep 13, 2020 at 2:59 am

  42. Johnny Bangkok says

    September 1, 2020 at 4:32 pm

    I have a question that I hope has an easy answer...
    I am working in Thailand paying tax on my salary per the legal reqt. However this year I have a small consultancy job for an overseas company that I am doing on my own time at weekends. This will only be for 2 or 3 months, but when I receive the payment into my account in Thailand this officially becomes other income I presume. So my question is how should I process this separate income as my company is already deducting my income tax from my salary but obviously not deducting for this small amount earned separately..is it processed at same rate as my salary or is it viewed as an entirely separate amount for the purpose of income tax calculation?
    Reply

    Sep 01, 2020 at 4:32 pm

    • James E says

      September 1, 2020 at 10:25 pm

      Are you an employee of the "overseas company"? Did you set up a business to do the work? Does your full-time employer know about the side gig? Are you providing the service to their Thai operation or remotely to their overseas operation? Is your pay/fee going directly into a Thai bank account? You've got to remember that your work permit is tied to a specific job/employer and working on your "own time" would be seriously frowned upon. How you answer those questions will tell you how bad your situation is.
      Reply

      Sep 01, 2020 at 10:25 pm

  43. sidney leonard says

    August 18, 2020 at 5:10 am

    When my wife (Thai national) and I move to Thailand our entire income will be from US Social Security, my state teacher retirement benefits, and investment interest payments (CDs and equities), and whatever small interest from our Bangkok Bank savings account. My wife cashed out of her Thailand government retirement plan when she moved to the US 30 years ago. - We will, of course, be required to file a US income tax return yearly. - Am I correct in assuming that we will not be required to pay Thailand income taxes. Thank you.
    Reply

    Aug 18, 2020 at 5:10 am

    • James E says

      August 19, 2020 at 6:50 am

      It can be complicated. If, for example the untaxed portion of your Social Security, you have income that is not subject to US income tax then it may be subject to Thai tax if you bring it into Thailand in the year you earned it. (I know...) Since the untaxed SS is usually pretty small this is unlikely to raise any eyebrows or give you a tax burden unless you have another untaxed income stream. Your best bet is to start building an account that you park your earnings in for a year to be able to document that all money brought into Thailand was already in that account at the beginning of the year.
      Reply

      Aug 19, 2020 at 6:50 am

    • TheThailandLife says

      August 19, 2020 at 3:51 pm

      Is the SS income less than 150k Baht a year (4807.69 Dollars)? If so, it will be exempt from tax anyway. That's a per person allowance too.
      Reply

      Aug 19, 2020 at 3:51 pm

      • James E says

        August 19, 2020 at 10:28 pm

        The maximum untaxable amount is US$12,500 for an individual and $16K(+/-) for a married couple (if I remember the current regs correctly). If you had a full, middle-income career and your spouse did as well you could very easily hit these numbers. The IRS handles this exemption differently than others in that it just isn't included as income in the calculation rather than being a back-end deduction from income (as most of the other adjustments are). Conceivably, if the Thai tax authorities looked, this amount could be construed as "untaxed income" as opposed to an "income deduction". US tax laws $uck...
        Reply

        Aug 19, 2020 at 10:28 pm

        • TheThailandLife says

          August 20, 2020 at 5:15 pm

          Wow, that's way higher than I thought it would be.
          Reply

          Aug 20, 2020 at 5:15 pm

  44. Martin says

    August 10, 2020 at 1:30 pm

    How much tax do I have to pay on a yearly condo rental income of 150000 baht?
    For example what exemptions can I apply
    Also do I have to go in person or can I correspond by post?
    Reply

    Aug 10, 2020 at 1:30 pm

  45. Jonathan Smith says

    July 16, 2020 at 12:00 am

    Do you pay tax on pension payments?
    Reply

    Jul 16, 2020 at 12:00 am

    • TheThailandLife says

      July 16, 2020 at 8:31 pm

      Income payments from a pension scheme are taxed at source. A state pension isn't, so any tax due on that would depend on your overall income. It really depends how your tax affairs are set up. Personally I'd keep your tax affairs in the UK and then you don't have to deal with the Thai system.
      Reply

      Jul 16, 2020 at 8:31 pm

  46. Dan says

    June 9, 2020 at 12:40 am

    Hello, quick question.
    Do Thai agencies who work with teachers use PAYE?
    I haven't got any info about this. Some colleagues say they pay tax by themselves, others say the agency does.
    Reply

    Jun 09, 2020 at 12:40 am

  47. Abdelrahman Ahmed says

    May 26, 2020 at 5:05 pm

    I am being laid off and I am planning to leave Thailand ASAP, will I be able to file a tax refund for the months of 2020, and how to get tax clearance?
    Reply

    May 26, 2020 at 5:05 pm

  48. Jon says

    May 1, 2020 at 6:49 pm

    I am about to receive severance pay from my company, and it will be approximately 150,000฿. Will this be taxed?

    Thanks.
    Reply

    May 01, 2020 at 6:49 pm

  49. Vicky says

    May 1, 2020 at 6:38 pm

    Hi,

    I will be joining in thailand at a salary of 120000 per month. The company is listed as IBC and I think I will be taxed at flat 15% of my salary. Is there a way I can save on taxes like applying for LTF etc.

    Thanks
    Reply

    May 01, 2020 at 6:38 pm

  50. Sam says

    April 14, 2020 at 11:22 pm

    Hello,

    I have been told that if you are an expat worker in Thailand and leave before two year period. you will be entitled to get all the tax back you paid?

    Is this true and how and when would you claim this fund. I will have been paying tax at 8,000 a month since January 2020 and will be leaving Thailand in July 2020. I will have been here less than one year arriving add working since August 2019
    Reply

    Apr 14, 2020 at 11:22 pm

    • TheThailandLife says

      April 15, 2020 at 3:47 am

      A few years back I heard from a teacher that if you work for less than a year and leave you may be entitled to a tax rebate, but I can't find specific information on that. Have you asked your employer / accounts department. The tax system is pretty complex with all kinds of rules.
      Reply

      Apr 15, 2020 at 3:47 am

  51. Sjaak says

    April 14, 2020 at 9:20 pm

    If somebody is living in Thailand already a couple of years, has forgotten to pay tax and next decides to start paying tax: over how many of the previous year does he have to pay tax? 5 years? more?
    Thanks !
    Reply

    Apr 14, 2020 at 9:20 pm

    • TheThailandLife says

      April 14, 2020 at 10:01 pm

      I have never heard of their being limit whereby they let you off. If you earned it in Thailand then tax is due. Do you have a work permit?
      Reply

      Apr 14, 2020 at 10:01 pm

      • Sjaak says

        April 17, 2020 at 10:43 am

        No, I don't work in Thailand. I am retired and my my money comes from abroad. A part of my income (from letting property) is taxable in my own country, the rest is taxable in Thailand.

        Thanks in advance for your reply
        Reply

        Apr 17, 2020 at 10:43 am

        • Sjaak says

          April 18, 2020 at 4:21 pm

          Actually, the rest (as I mentioned above) is quite small, I don't even have to pay tax in my own country over this. So, to be clear: I earn it in my own country, not in Thailand.
          Reply

          Apr 18, 2020 at 4:21 pm

      • Sjaak says

        April 18, 2020 at 11:35 am

        I found this:
        https://sherrings.com/summons-tax-investigations-thailand.html

        it is 5 years
        Reply

        Apr 18, 2020 at 11:35 am

  52. Subhash says

    April 11, 2020 at 5:31 pm

    Hi Could you pl guide me I will start working in Bangkok next month on a monthly salary of 70000 baht (yearly 840000). 1.Do I have to pay 20perc of 840000 or of a reduced amount? How much tax would I have to pay yearly? 2.i will be considered a resident of Thailand for tax purposes
    So hopefully all income earned in India like pension, dividends, rents etc will not be taxed in Thailand as I have no intention of bringing that money here. India and Thailand have double taxation avoidance agreement.
    Thanks a lot.
    Reply

    Apr 11, 2020 at 5:31 pm

  53. Linh says

    April 10, 2020 at 7:03 pm

    Amount Exemption For the taxpayer is 30,000. Can you tell me this 30,000 is 30,000 per year or 30,000 per month ? Thank you.
    Reply

    Apr 10, 2020 at 7:03 pm

    • TheThailandLife says

      April 10, 2020 at 7:31 pm

      On your yearly tax return.
      Reply

      Apr 10, 2020 at 7:31 pm

      • Linh says

        April 10, 2020 at 7:53 pm

        Thank you so much!
        Reply

        Apr 10, 2020 at 7:53 pm

        • TheThailandLife says

          April 11, 2020 at 5:35 pm

          you are welcome!
          Reply

          Apr 11, 2020 at 5:35 pm

  54. Chelsea Brindley says

    April 10, 2020 at 11:47 am

    So, just to confirm... As it seems difficult to get any straight answers.

    I will have completed 1 year of teaching with a taxable income from 2019 as 280,000 baht. This means I can expect to pay approx 14,000 baht in order to renew my work permit, correct?

    However, assuming I leave Thailand anytime in the next year (within the next year or after completion of the new contract) I will have an option to apply for a refund?
    Reply

    Apr 10, 2020 at 11:47 am

    • TheThailandLife says

      April 10, 2020 at 4:27 pm

      Correct. You need to go to the revenue department to register for tax. I don't know the answer as to whether or not you will get a rebate.
      Reply

      Apr 10, 2020 at 4:27 pm

  55. Choo says

    April 5, 2020 at 4:18 pm

    Can an expat receive the same tax allowances for parents over the age of 60, do my parents need to reside in Thailand? If so, what documentation do they need?
    Reply

    Apr 05, 2020 at 4:18 pm

    • TheThailandLife says

      April 5, 2020 at 8:35 pm

      Yes, if they reside in Thailand and they have income not exceeding 30k Baht per year. I'm not sure of the exact documents. Your accountant will process this for you.
      Reply

      Apr 05, 2020 at 8:35 pm

  56. Sue says

    April 1, 2020 at 7:02 pm

    Can an expat receive the same tax allowances for children, non-working spouse and parents over the age of 60? If so, what documentation do they need?
    Reply

    Apr 01, 2020 at 7:02 pm

    • TheThailandLife says

      April 5, 2020 at 8:36 pm

      Hi Sue, yes, if you are working in Thailand and registered to pay tax then the same allowances apply. I’m not sure of the exact documents. Your accountant will process this for you.
      Reply

      Apr 05, 2020 at 8:36 pm

  57. Dave says

    February 21, 2020 at 3:58 pm

    How would I go about this situation:

    1. Fulltime employed, have 50tawi etc
    2. Selling software online, have only PayPal receipts etc

    How do I declare the taxes for this together?
    Reply

    Feb 21, 2020 at 3:58 pm

    • TheThailandLife says

      April 5, 2020 at 8:40 pm

      Hi Dave, you mean you have a job and you sell software outside of this job as an extra income?If so, I'd be careful declaring this in Thailand, as you may run into difficult questions. A work permit is valid only for the job it was issued for and doesn't cover other work. So your work permit allows for your day job but not for self-employment. You might do better to declare the other income in your home country.
      Reply

      Apr 05, 2020 at 8:40 pm

  58. Nohn Webster says

    February 12, 2020 at 1:58 pm

    I am a 62 year old British national, I have worked in Saudi Arabia for 10 years, I retired to Thailand 2 years ago from Saudi. I want to take my remaining 70% (approximation 75,000 GBP)Malta based QROPS pension as a lump sum. How much tax would i have to pay in Thailand?
    Reply

    Feb 12, 2020 at 1:58 pm

    • TheThailandLife says

      April 5, 2020 at 8:37 pm

      Your pension would normally be taxed at sourced at therefore no tax would be due in Thailand.
      Reply

      Apr 05, 2020 at 8:37 pm

  59. Michelle says

    February 12, 2020 at 2:25 am

    I work online, and remitted 180000 baht into Thailand last year from my Australian bank account. Would I have to pay tax on that amount, or would it be exempt after taking out spouse and kid allowance? I tried to get tax ID today, but the problem was I don't have a Thai bank account (I just share my husband's.) I'm just thinking about if I get audited in Australia in the future. Would I be right to say I'm exempt from tax in Thailand for last year with that amount?
    Reply

    Feb 12, 2020 at 2:25 am

    • TheThailandLife says

      February 12, 2020 at 2:36 am

      Yes, I think you'd be exempt. But why don't you pay the tax in Australia anyway? I think you're opening a can of worms going to the tax man and saying you work in Thailand with no work permit. You work online, but they might not get the concept and, since this is a bit of a grey area I'd be inclined to leave it alone. See this post: https://www.thethailandlife.com/working-online-thailand
      Reply

      Feb 12, 2020 at 2:36 am

  60. Matt Owens Rees says

    February 5, 2020 at 8:06 am

    There IS an age allowance in the Thai tax system. Foreigners and Thais can claim it if they are over 60.

    It's a standard calculation. I don't know why it's not included in the article.
    Reply

    Feb 05, 2020 at 8:06 am

    • TheThailandLife says

      February 5, 2020 at 5:02 pm

      Hi Matt, are you referring to the exemption for over 65s on the first THB 190,000 of taxable income?
      Reply

      Feb 05, 2020 at 5:02 pm

  61. Jin says

    February 3, 2020 at 4:52 pm

    Hi Peter,

    Thanks for sharing the income tax information for expats. I now have one question regarding below sentences.

    https://www.boi.go.th/index.php?page=types_of_business_organizations_04_regional_operating_headquarters

    According to boi website above, there is some fixed income tax for 15% for qualified expats in Thailand. Would you please advise me for the below colour highlighted in yellow? If I work at Multinational company (Bkk is APAC Head office) in Thailand, Am I eligible for a fixed 15% income tax as an expat  or be subject to normal income tax threshold as normal ?


    C.    Expatriates

    i.    An expatriate who is assigned by the ROH to work outside of Thailand is exempt from personal income tax in Thailand for services outside of Thailand. However, the said income must not be borne by the ROH or its associated company in Thailand.
    ii.    An expatriate who works for an ROH may choose to be subject to withholding tax at the rate of 15% for up to 4 years. By doing so, the expatriate is allowed to omit such income in the calculation of their annual personal income tax liability.

    Requirements In order for an ROH to be eligible for tax benefits, it must fulfill the following conditions:
    •    The ROH must be a juristic company or partnership incorporated under Thai law;
    •    The ROH must have at least 10 million baht in paid-up capital on the closing date of any accounting period;
    •    The ROH must provide services to its overseas affiliated companies and/or branches in at least 3 countries excluding Thailand;
    •    At least half of the revenue generated by the ROH must be derived from service provided to its overseas affiliated companies and/or branches, although this requirement will be reduced to not less than one-third of the ROH's revenue for the first 3 years;
    •    The company must submit the notification to the Revenue Department; and
    •    Other requirements may be imposed by the Director-General of the Revenue Department.

    Regards,

    Jin
    Reply

    Feb 03, 2020 at 4:52 pm

  62. Peter Starmer says

    January 28, 2020 at 2:25 pm

    Thanks for the update on the tax rates. I have updated the income tax calculator for Thailand, I hope it helps your users and welcome and feedback to refine the tool: https://www.icalculator.info/thailand/salary-calculator/annual/2020.html
    Reply

    Jan 28, 2020 at 2:25 pm

  63. Martin Huang says

    November 25, 2019 at 11:21 pm

    Hi! Is it true that foreign sourced income and capital gains are not taxed unless the resident tax payer remitted the process into Thailand within the same calendar year it is received?

    I am a US stock market trader and investor and I am not a US citizen nor a green card holder, so I was just wondering if I can basically pay zero tax on capital gains in Thailand as a tax resident this way.

    Thank you.
    Reply

    Nov 25, 2019 at 11:21 pm

    • Robert says

      April 2, 2020 at 5:20 am

      Martin,

      That is correct. Foreign sourced income (including capital gains) are not taxed in Thailand unless remitted into Thailand the same year they are earned, so yes, you can pay zero tax on capital gains if you are a tax resident of Thailand.

      Of course, you'll have to make sure that you don't create a tax liability in your home country or in the countries where you are realizing your capital gains.
      Reply

      Apr 02, 2020 at 5:20 am

  64. Kavin says

    October 27, 2019 at 2:10 am

    I have been offered a position in Thailand paying 250,000 baht per month, could you tell me what tax I would pay and if there are any other contributions such as National Insurance?
    Reply

    Oct 27, 2019 at 2:10 am

    • Peter Starmer says

      October 31, 2019 at 5:24 pm

      There is an illustration here: https://www.icalculator.info/thailand/salary-example/250000.html

      this tax calculator for Thailand is new so if you believe there should be additional deductions please reply and I will ensure they are added into the calculation.
      Reply

      Oct 31, 2019 at 5:24 pm

  65. Johnsy says

    October 3, 2019 at 7:53 pm

    Steve says

    I have a client in Thailand who pays no tax on income - it is agreed with Thai authorities as quid pro quo, he does not claim anything off them. He is well off.

    Now he has married a Thai National.

    He has UK pension income and if he dies, she will get paid a residual pension - she is aged 50 now (he is 70) so if he dies and she gets income, is she taxed on this.

    I can see no mention of pension income being taxed in any sites I have been on

    Regards
    Reply

    Oct 03, 2019 at 7:53 pm

    • TheThailandLife says

      October 4, 2019 at 6:51 pm

      Pensions are taxed at source, so she would receive the post tax amount due. I assume this is a private pension?
      Reply

      Oct 04, 2019 at 6:51 pm

  66. Manas says

    September 26, 2019 at 4:45 pm

    Hi All,

    I am from India. I got a job offer in Bangkok. 7500 TBH/Per day. Please anyone tell me howmuch amount will be credited in my account after all deductions. Please tell me the correct figure so that it will be highly appreciated & also it will help me in taking decision.
    Reply

    Sep 26, 2019 at 4:45 pm

    • James E says

      September 26, 2019 at 10:39 pm

      Read through the comments. Somebody has recently posted a link to a tax calculator and a while back the link to the official Thai tax website was also posted.
      Reply

      Sep 26, 2019 at 10:39 pm

  67. Jingling Pan says

    September 2, 2019 at 11:03 pm

    Hi, I’ve been offered a job at an IT company with 250,000 per month, how much tax will I be paying- considering a 6 years old child’ schooling? Thank you very much.
    Reply

    Sep 02, 2019 at 11:03 pm

    • Vimal says

      January 24, 2020 at 1:55 pm

      Dude, I have been applying for IT jobs for a year now but no positive response yet. I would much appreciate if you can throw some more light for a concrete job hunt.

      Sorry, I am desperate.
      Reply

      Jan 24, 2020 at 1:55 pm

  68. phil says

    August 15, 2019 at 3:40 pm

    i bought some gold ( 1 time ) and just sold it. 200,000 bt profit im sure there is tax. what address do i go to for paying tax ? also im on a retirement visa, i hope thats not a problem
    Reply

    Aug 15, 2019 at 3:40 pm

  69. Peter Starmer says

    August 5, 2019 at 4:59 pm

    That's a really useful article. We have just added a Thailand Income Tax and Salary calculator to iCalculator: https://www.icalculator.info/thailand.html, sharing as this may be useful for you and your community
    Reply

    Aug 05, 2019 at 4:59 pm

  70. Raphaele says

    July 30, 2019 at 5:49 pm

    I own a condo in Thailand and stay less than 180 days per taxyear in the country, am I still taxable?
    Reply

    Jul 30, 2019 at 5:49 pm

  71. Paul says

    July 25, 2019 at 3:51 am

    As a non-resident earning rental income in Thailand, do I still qualify for the Personal Allowance of 30,000? Is there a separate income tax form for non-resident, instead of the standard PND 90?
    Reply

    Jul 25, 2019 at 3:51 am

  72. Rachel says

    July 4, 2019 at 2:14 pm

    I have heard that people who only stay two years in Thailand (coming from certain countries) are exempt from taxes. But if they stay longer than two years they need to pay (including all the taxes they would have been paying for those first two years).

    So first, is this accurate? And second, if I leave Thailand right before two years, how long is it before those two initial years re-set? In other words, if I leave for 5 or 6 months, and then come back, do I get two more years without paying taxes?

    Thanks!
    Reply

    Jul 04, 2019 at 2:14 pm

    • TheThailandLife says

      July 5, 2019 at 4:53 pm

      I know there is a rule that allows for first-time teachers to get a tax refund on the first two years of teaching. Unfortunately, many schools aren't very helpful with this and don't inform teachers of the rules or aren't very knowledgeable in this area. No one wants extra work dealing with the tax authorities. So many teachers never get the refund. If you go to an independent tax advisor they can help you put in a claim. I'm not sure if this applies if you stay on in Thailand. Maybe someone else can answer that.
      Reply

      Jul 05, 2019 at 4:53 pm

  73. David says

    July 3, 2019 at 8:32 pm

    I've been offered a job in Thailand with an international school. The monthly pay is roughly 108 000 Baht. I am a single father with two children. How much will I be paying in taxes each month?
    Thanks so much.
    Reply

    Jul 03, 2019 at 8:32 pm

    • TheThailandLife says

      July 3, 2019 at 8:41 pm

      149,000 per year. 12,416 per month.
      Reply

      Jul 03, 2019 at 8:41 pm

      • David says

        July 4, 2019 at 12:27 am

        Thank you so much, you really have a good forum going on here with great info, keep it up!
        Reply

        Jul 04, 2019 at 12:27 am

        • TheThailandLife says

          July 4, 2019 at 1:03 am

          Thanks David. All the best with the job.
          Reply

          Jul 04, 2019 at 1:03 am

      • Joe says

        July 14, 2019 at 9:00 pm

        Could you please shortly show me how you figured that out? I guess, it should be a tax rate of 25%. But how did you get down from 324000 to 149000? Or what did I misunderstand?
        Reply

        Jul 14, 2019 at 9:00 pm

        • Joe says

          July 14, 2019 at 9:06 pm

          Oh, now I get it: the first 150.000 are free. The next 150.000 are 5% = 7.500, the next 200.000 are 10% = 20.000 and so on. Right? And from the last part 30.000 are deducted for the children?
          Reply

          Jul 14, 2019 at 9:06 pm

          • TheThailandLife says

            July 14, 2019 at 9:11 pm

            Yes, the rate is progressive. Try this Thai tax calculator: https://www.uobam.co.th/en/tax-calculation
            Reply

            Jul 14, 2019 at 9:11 pm

  74. Slob says

    June 28, 2019 at 3:38 am

    Do you know perhaps, if Thai people have to pay tax on trading forex or CFDs?
    And what is the tax if they do? I read something about no tax if they make withdrawal from broker one year late, then they made gains.
    Reply

    Jun 28, 2019 at 3:38 am

  75. Igor says

    June 24, 2019 at 10:11 pm

    Hi, i have parents that are over the age of 60 staying on/off in TH. They are living off their pension & me right now. Will the tax auditors require proof of their income - i'm afraid there is nothing that i can show them apart that they are over 60 years of age.
    Reply

    Jun 24, 2019 at 10:11 pm

    • TheThailandLife says

      June 25, 2019 at 4:21 am

      Pensions are generally taxed at source (in the home country), so there won't be a need to get involved with the tax man.
      Reply

      Jun 25, 2019 at 4:21 am

  76. Budleet says

    June 21, 2019 at 12:32 am

    Just asking for a friend..... if she is 50 years old and earning 31,500 baht every month and been paying 2,000++ TAX... will she be able to get a tax refund ? Thank you!
    Reply

    Jun 21, 2019 at 12:32 am

    • TheThailandLife says

      June 21, 2019 at 5:07 pm

      2,000 Baht is about right. Her salary falls into the 5% and 10% tax band. So the majority of the salary is taxed at 5% and then the remainder at 10% when the threshold is reached. So I doubt a rebate is due.
      Reply

      Jun 21, 2019 at 5:07 pm

  77. Tom says

    June 13, 2019 at 7:29 pm

    If I live in Thailand as a pensioner (= resident in Thailand) and receive pension from my home country, I will have to pay the tax of my pension in my home country, according to the double tax treaty.

    If I also have income in Thailand, for example interests from deposits in a Thai bank, how do I use the tax band? Which of these 3 scenarios are (most) correct?

    Scenario 1:
    Interests 100,000 THB (taxable)
    Pension 900,000 THB (not taxable)
    Total global income 1,000,000 THB
    Tax to be paid: Income band 750,000 – 1,000,000 = Rate 20%
    20 % of 100,000 = 20,000 THB

    Scenario 2:
    Interests 100,000 THB (taxable)
    Pension 900,000 THB (not taxable)
    Total global income 1,000,000 THB
    Taxes to be paid:
    Income band 0 – 150,000 = Exempt
    Income band 150,000 – 300,000 = 5% = 7,500
    Income band 300,000 – 500,000 = 10% = 20,000
    Income band 500,000 – 750,000 = 15% = 37,500
    Income band 750,000 – 1,000,000 = 20% = 50,000
    Total = 115,000. However, the pension is not taxable in Thailand, so only a proportionate part of the tax (of interests) is to be paid: 100,000 / 1,000,000 x 115,000 = 11,500 THB

    Scenario 3:
    Interests 100,000 THB (taxable)
    Income band 0 – 150,000 = Exempt
    No tax is to be paid.
    Reply

    Jun 13, 2019 at 7:29 pm

    • TheThailandLife says

      June 14, 2019 at 4:44 pm

      Scenario 3.Your pension is taxed at source. The interest on 100,000 THB in a Thai bank will be peanuts - so no worries there.
      Reply

      Jun 14, 2019 at 4:44 pm

      • Tom says

        June 15, 2019 at 4:17 pm

        Ok, thanks! The 100,000 THB was the interest, not the deposit. But still, it will be within the tax band with exemption.
        Reply

        Jun 15, 2019 at 4:17 pm

  78. Rick Montembeault says

    June 8, 2019 at 2:01 pm

    I work at an international school. On my last paycheck I paid 5227 baht tax on 85,100 income. My collegue paid only 4057 baht tax on 135,243 baht income. She is Russian and always pays less tax than me. I am American. Are there different tax rates for different nationalities or men and women? Why am I always paying more tax than her?
    Reply

    Jun 08, 2019 at 2:01 pm

    • TheThailandLife says

      June 8, 2019 at 2:04 pm

      There is an extra tax levied on American Citizens for the impact McDonalds and Starbucks has had on the Thai health system.Ha. Just kidding. No idea. Take that one up with payroll :)
      Reply

      Jun 08, 2019 at 2:04 pm

      • James E says

        June 8, 2019 at 10:47 pm

        Don't forget KFC... Rick, Also check the Thai tax code. I linked to it in a post a few below yours but here it is again: http://www.rd.go.th/publish/37693.0.html. There are all sorts of exemptions and allowances that will definitely affect your bottom line and could easily result in the discrepancy you've noted. Remember that taxes are designed not to be fair and easily understood, they're designed to be paid, and the proof is left up to the reader.
        Reply

        Jun 08, 2019 at 10:47 pm

  79. ECC says

    May 23, 2019 at 9:34 am

    Hi...I've been a teacher here for two years and I've heard that if you leave within two years, you get your taxes back. Is that true?
    Reply

    May 23, 2019 at 9:34 am

    • James E says

      May 23, 2019 at 9:24 pm

      Nope. Not income taxes anyway. There might be a VAT refund loophole for taking purchased items home with you. You'd have to produce all the receipts, though.
      Reply

      May 23, 2019 at 9:24 pm

  80. "Mart" says

    May 22, 2019 at 12:44 pm

    Does anybody know if you can get a Thai TIN number on an ED VISA and how do you submit your tax? As I will be on Education Visa I will naturally have little income (mainly just interest on deposit from my Thai bank account), as I will be studying, but I still need a TIN number (all countries in North American and Europe ask for it). Any experience? – or anybody know any good accountant or others with experience?
    Reply

    May 22, 2019 at 12:44 pm

    • TheThailandLife says

      May 22, 2019 at 6:34 pm

      If you apply for a TIN you will have to submit a tax return. I certainly wouldn't trouble the tax man if you have very little income and mainly only interest on a deposit account, which will be next to nothing in Thailand.
      Reply

      May 22, 2019 at 6:34 pm

  81. Travis says

    May 21, 2019 at 10:17 am

    Hello,been living in T/Land 7 years have a coupleof saveing accounts and assume I am paying 15% tax on the Interest ? I am hearing I can apply to the Bank for a ''Number''??? Once this number is lodged with the Bank ,the Tax Rate is reduced ?????. What can you Tell me. Kind Regards......Travis.
    Reply

    May 21, 2019 at 10:17 am

  82. Rick Thompson says

    May 13, 2019 at 4:43 pm

    I was Managing Director of a company in Ayutthaya for 2 years. I am now self-employed, consulting for the same company. Currently the pay me a base salary plus expenses (hotel, car, airfare, etc.). These are all paid with standard tax deducted on full amount. Can the expenses be deducted on my tax return? Are there limits/requirements for these deductions? Thanks.
    Reply

    May 13, 2019 at 4:43 pm

    • James E says

      May 13, 2019 at 10:54 pm

      Start here: http://www.rd.go.th/publish/37693.0.html It's the Thai tax code in English. It sounds like your situation is a bit more complicated than most. By "self-employed" you mean you have your own business with the appropriate licenses and permissions. If so, then your old company isn't paying you a salary they're paying your fee plus expenses so all that should come out in the wash of your business accounting. If you have some other arrangement you should seek help from a tax professional.
      Reply

      May 13, 2019 at 10:54 pm

  83. Chris Cromeans says

    May 13, 2019 at 1:28 pm

    I work for an international school and have over 6,000+ baht per month taken out for taxes. My school tells me I do not get anything back. This doesn't sound right to me. Any advice as to how I can check on this or what I can do? I really don't trust what they're telling me, but not sure how else to check on this.
    Reply

    May 13, 2019 at 1:28 pm

    • TheThailandLife says

      May 13, 2019 at 4:35 pm

      Depends on what your salary is. You can always contact a local accountant and pay them 500 Baht to look at your pay slips and determine if it is correct. Or contact the local tax office.
      Reply

      May 13, 2019 at 4:35 pm

  84. Zhaf says

    May 2, 2019 at 2:38 pm

    Subject on resident vs non resident

    Im working with Thai co but im based in Malaysia working in O&G industry. Current project is in Brunei and at the moment not assigned to Thai project. Also my co mentioned about me not having work permit in Thai.

    Do i declare in Malaysia in which may required to pay tax in malaysia?
    Reply

    May 02, 2019 at 2:38 pm

  85. Steven says

    April 29, 2019 at 6:20 pm

    I have a HK company that is paying HK taxes on profits. As a director I get a dividend each year after tax paid to my personal Hong Kong account. (Let's say 50,000 USD)

    So if I understand correctly from what was said before, if I do NOT transfer any of that 50,000 to my SCB thai account in the same year but instead wait more than 1 year then that money is not taxable

    Is that correct?
    Reply

    Apr 29, 2019 at 6:20 pm

    • TheThailandLife says

      April 29, 2019 at 10:30 pm

      Yes, but the money has already been taxed anyway. Thailand has a double tax treaty with Singapore, so you wouldn't pay twice.
      Reply

      Apr 29, 2019 at 10:30 pm

  86. Elaina says

    April 26, 2019 at 9:41 pm

    Hey there, I just have a question about filing your tax returns late. I received income from May 2013 til Dec 2014 and then left the country after that. Now I am back I have been told I should have filed my tax returns which I did not. I'm just wondering if you know what the penalty fee will be since its been so many years now? Will I get into big trouble if I go in and do this now? Thanks in advance!
    Reply

    Apr 26, 2019 at 9:41 pm

    • James E says

      April 26, 2019 at 10:06 pm

      You will always get into less trouble if you go in and explain the situation instead of them coming to find you. You'll probably get hit with a minor penalty.
      Reply

      Apr 26, 2019 at 10:06 pm

  87. James E says

    April 20, 2019 at 9:45 pm

    I just saw this on the BKK Post's website. It's not much, but it could pay for a nice dinner out... https://www.bangkokpost.com/news/general/1664576/b20-000-interest-exemption-safe
    Reply

    Apr 20, 2019 at 9:45 pm

  88. GGJ / FalangViking says

    April 3, 2019 at 2:00 pm

    Hello, re. your chapter - "Tax Deductions & Allowances, Income,
    Deductible Expenses"... above:

    Am Scandinavian expat. (70+) Pay reasonable tax in TH. Get refund of
    drawn tax in my home country. So far so good. - BUT, regarding:

    Source of Income

    2. Copyright Income - 40% – not more than 60,000 THB

    I might get substantial "Copyright Income" in the future... IF those exceeds,
    let's say - 5.000.000 mill. THB ??

    WHAT would the taxation i TH be on my income from my Copyrights?
    (40% of ??? - No more than (a total of) 60.000 THB... -

    Thanks up front 4 your response!

    Curious "FalangViking"
    Reply

    Apr 03, 2019 at 2:00 pm

    • TheThailandLife says

      April 3, 2019 at 5:13 pm

      Hi Falangviking,4m TB + is taxed at a rate of 37%.Thanks.
      Reply

      Apr 03, 2019 at 5:13 pm

  89. Sjaakie says

    March 28, 2019 at 1:44 pm

    Hello ThailandLife,
    I am 65 +, permanent living in Thailand, I have a state pension from The Netherlands and pay tax for that in The Netherlands.
    I read here and there about a Tax deduction of 190.000 for 65 + retired persons, I have a retirement Visa.
    In your explanation I do not see this deduction.
    I also read about 60.000 deduction for personal allowens and extra 100.000 costs allowens.
    So if that all should be true the total deduction would be 190+60+100 and exempt the first 150.000, so total deduction 500.000.
    Is this right?
    Hope to hear from you.
    Sjaakie
    Reply

    Mar 28, 2019 at 1:44 pm

    • Sjaakie says

      March 28, 2019 at 1:52 pm

      Additional on my question.
      My state pension is 600.000 per year in The Netherlands. Tax is 9 %, is 54.000 Thb.
      Can I ask The Netherlands for tax deduction if I prove I pay tax in Thailand, 500.000 free, so 5 % tax over 100.000, is 5.000.
      Is that right?
      Thanks for an answer.
      Sjaakie
      T
      Reply

      Mar 28, 2019 at 1:52 pm

      • TheThailandLife says

        March 28, 2019 at 5:55 pm

        I don't know about this deduction and whether it applies to foreign nationals on retirement visas, and I don't know how pension tax works in Holland. My experience is that pensions are taxed at source and you wouldn't be able to take the pension tax free on the basis that you will pay tax in another country. If you call your local tax office back home they will have the answer to this.
        Reply

        Mar 28, 2019 at 5:55 pm

  90. Yogesh says

    March 16, 2019 at 2:21 pm

    Hii I am getting 110000 THB then what will be my taxable amount and how much the deductions will be there from my salary... ???
    Reply

    Mar 16, 2019 at 2:21 pm

  91. Areena says

    March 15, 2019 at 8:01 pm

    Hello, can you please explaine about life insuarence and tax deduction, and this point : amount actually paid but not more than 100,000. What if I am over this amount?
    Reply

    Mar 15, 2019 at 8:01 pm

  92. Johan says

    March 14, 2019 at 4:40 pm

    Is it better to pay my tax pension here in Thailand as I pay now more as a month income on Tax in the Netherlands and did see they have a Tax agreement between them
    Also I did see that I could request not holding in my Tax when I could show then a Thai Tax number over my income I do live here for more as 25 years and have Thai wife and child
    Reply

    Mar 14, 2019 at 4:40 pm

    • TheThailandLife says

      March 15, 2019 at 7:11 pm

      Pensions are taxed at source aren't they? So you receive your pension already taxed. I doubt you would save much anyway; you may even pay more. I don't know all the rates for the Netherlands.
      Reply

      Mar 15, 2019 at 7:11 pm

  93. MP says

    March 12, 2019 at 8:06 pm

    Hi, thanks for the great article and useful advice. I am planning to move to TH as an accompany parent of a student visa holder and have rental income from a property in Singapore which is taxed locally. Understand that income won’t be taxed twice but do I still have to request a tax iD and declare it and claim tax treaty benefits?
    Reply

    Mar 12, 2019 at 8:06 pm

    • TheThailandLife says

      March 12, 2019 at 8:16 pm

      If the income is taxed at source and you aren't working in the country, employing anyone in Thailand, or working for a Thai company, there is no need to get involved with the tax man.
      Reply

      Mar 12, 2019 at 8:16 pm

  94. Emma says

    March 9, 2019 at 7:18 pm

    My partner has just taken a job and he will be working for a year in Thailand. The salary he has been offered is £80,000 which is approx 3.3 million bahts. How much will his monthly salary be? Can anyone help? We can see the tax is 30% but will this be on the whole amount?

    Thanks in advance.
    Reply

    Mar 09, 2019 at 7:18 pm

    • TheThailandLife says

      March 10, 2019 at 1:00 am

      You won't pay 30% on the whole amount, it's progressive. The same as it is in the UK.
      Reply

      Mar 10, 2019 at 1:00 am

      • Emma says

        March 10, 2019 at 3:33 am

        Ok, great. Can you recommend a calculator to work out a monthly salary?
        Reply

        Mar 10, 2019 at 3:33 am

        • James E says

          March 10, 2019 at 10:11 pm

          Tax will be paid based on your expected annual salary for the current tax year. Just apply the scale to your annual salary (less any allowed deductions/exemptions/allowances) and divide by 12.
          Reply

          Mar 10, 2019 at 10:11 pm

  95. TW says

    March 5, 2019 at 5:47 am

    I have a volunteer visa for past 10 years and had never open a tax file. I have closed my tax file in Malaysia when I relocated to Thailand. My support is about THB 30,000 per month, from family, friends. Should I open a tax file & pay taxes here in Thailand cos my lawyer told me that volunteers do not open tax file.
    Reply

    Mar 05, 2019 at 5:47 am

    • TheThailandLife says

      March 5, 2019 at 6:20 pm

      A volunteer isn't supposed to be paid a salary, so there would be no need to file a tax return.
      Reply

      Mar 05, 2019 at 6:20 pm

  96. tax credit says

    February 20, 2019 at 8:30 am

    I enjoyed reading the article! In Thailand, taxes are imposed at both national and local levels. The central government is the main taxing authority.
    Reply

    Feb 20, 2019 at 8:30 am

  97. Marc says

    February 14, 2019 at 11:06 pm

    Hi guys, silly question here :) . How do you count te number of days? It looks like I'l close to the limit and wonder if arrival and departure days are included or excluded from the 180 days total. Thanks in advance for sharing your insight!
    Reply

    Feb 14, 2019 at 11:06 pm

    • TheThailandLife says

      February 15, 2019 at 8:19 pm

      Yes, the arrival and departure days are included because those would be the dates stamped in your passport.
      Reply

      Feb 15, 2019 at 8:19 pm

      • Matthew Shepherd says

        February 25, 2019 at 4:40 pm

        Hey an you clarify for the tax rate is it staggered? Like do i pay 5% on income upto 300000 and 10% on everything up to 500000 or if im payed 300001 do i have to pay 10% on the lot
        Reply

        Feb 25, 2019 at 4:40 pm

        • James E says

          February 25, 2019 at 10:51 pm

          Yes, it's progressive. But if you are unfamiliar with the tax rules you should check with a pro to make sure you get all your allowed deductions.
          Reply

          Feb 25, 2019 at 10:51 pm

  98. Gareth says

    February 4, 2019 at 9:09 am

    Hi, i joined my school in October 2018, however this month, January 2019, my taxes have been doubled. The school claim it’s because I only worked 3 months last year and therefore I will be taxed this much for the whole of 2019. Can you clarify if this is true or am I wrongfully having more money taken from me? Many thanks
    Reply

    Feb 04, 2019 at 9:09 am

    • TheThailandLife says

      February 4, 2019 at 6:51 pm

      I don't understand what they mean. You'd need to clarify this with the accounts department or tax office. If you can't get a satisfactory answer, bear in mind that you can walk into the office of any accountant in Thailand and pay for half an hour of their time to have a look at your pay slips and clarify exactly what you should be paying. I doubt it will cost you more than 500 Baht.
      Reply

      Feb 04, 2019 at 6:51 pm

    • James E says

      February 4, 2019 at 11:37 pm

      That doesn't sound too surprising since the tax rates are by year. If you were earning say 1,000,000THB per year then for the three months of 2018 you worked your annual salary from the school was 250,000THB for the three months you worked. which would put you into the 5% bracket. This year you'll earn the full MegaBaht so you'd be taxed at 20%. (This is an example only the real numbers would fall out of what you actually earn.)

      When coupled with the allowed deductions and a salary that's different than the example, then the tax doubling doesn't seem to be out of order. It would all depend on what your numbers really are.

      As TTL says an accountant can step-by-step you through the logic and the tax charts and it shouldn't be too hard to find one with good command of English.
      Reply

      Feb 04, 2019 at 11:37 pm

  99. Nikhil says

    January 25, 2019 at 1:24 am

    I'm an expat living here for a year now. I was employed for the first 6 months and later on my company asked me to search for a new job. They said they will keep the visa and work permit valid until I get a new job. Now I got a new job and planning to cancel my work permit and visa and go to home country and apply for a new visa. But I have to deal with the tax papers. I guess my company paid taxes only for first 6 months. What can I do about the remaining 6 months? I was not paid for the last 6 months, so is it ok if the taxes are paid only first 6 months?
    Reply

    Jan 25, 2019 at 1:24 am

    • TheThailandLife says

      January 25, 2019 at 8:28 pm

      You only pay tax on what you earn. So if you only earned money for six months and the tax is paid on that then no problem.
      Reply

      Jan 25, 2019 at 8:28 pm

  100. Terry says

    January 24, 2019 at 1:56 pm

    Hi! I have a concern regarding tax number. The agency deducted tax contribution from us for the past 6 mos. ,then we finished the contract for the first term and transferred to another school. We asked for our tax number from the previous school because the new school needs our existing number for the process of our papers. But we were surprised our former agency manager said they didn't have the number and we can file and get tax number for ourselves.How come they have deducted from us and yet we didn't have any tax number?Can we demand the previous agency to furnish us what we need?Thank you.
    Reply

    Jan 24, 2019 at 1:56 pm

  101. Brian says

    January 22, 2019 at 1:55 pm

    I have a WP and visa with my company. They automatically tax me every month and I sign forms to prove this in February with an tax submission agency.

    However I do work a second job at a language school which isn't taxed automatically every month. This second job amounts to less than 150,000 thb earnings per year.

    Should I be submitting proof of earnings documents from the 2nd job when I sign the forms with the tax agency? i.e should it be combined with my salary from the 1st job and taxed or is it deemed separate and untaxable?
    Reply

    Jan 22, 2019 at 1:55 pm

    • TheThailandLife says

      January 23, 2019 at 1:20 am

      Your taxed on your total income, so you’d have to declare it and they’d combine it with your yearly earnings.
      Reply

      Jan 23, 2019 at 1:20 am

  102. Cesar says

    January 22, 2019 at 11:48 am

    Great Article. Many thanks.

    What about if you have a job with work permit but you also do some freelance work outside your job?

    Can you use the Tax Number you have to do freelance invoices? Do you have to add VAT? How do you declare it? ... I mean, do you have to do it by yourself separately or you would need to declare it along with the salary you get from your company.

    Many thanks in advance
    Reply

    Jan 22, 2019 at 11:48 am

    • TheThailandLife says

      January 23, 2019 at 1:24 am

      Your work permit allows you to work one job, the job attached to your permit. You can't work freelance under that permit.
      Reply

      Jan 23, 2019 at 1:24 am

  103. Ian Campbell says

    January 12, 2019 at 11:01 am

    Here's a sticky wicket for you. I taught English in Thailand for five years up until April of last year. All work permits and taxes were taken care of by my employers. From April on I'm been trying to make a go of it as a digital freelancer working for companies outside of Thailand. I don't have a work permit and I haven't paid taxes since April, 2018.
    I am here under a type "o" marriage Visa. My wife is an invalid who requires dialysis three times a week. Without my care, she would die.
    Do I need a work permit and do I need to report income?
    Reply

    Jan 12, 2019 at 11:01 am

    • TheThailandLife says

      January 13, 2019 at 4:33 am

      Technically you do, but in reality there are hundreds like you who don't. Please read this post here: https://www.thethailandlife.com/working-online-thailand
      Reply

      Jan 13, 2019 at 4:33 am

  104. Charly says

    January 8, 2019 at 3:33 pm

    I'm transferring all my money to my country and they are asking me about payed taxes. I only got income form my work in the hotel. They were in charge of paying my taxes. I work there 2,5years. How i get this Information? Any Way i can get this info by myself in internet? I have my ID tax Number for thailand.
    Reply

    Jan 08, 2019 at 3:33 pm

    • TheThailandLife says

      January 8, 2019 at 8:40 pm

      Speak with the accounts department at your work. They will be able to request a breakdown of tax paid from the revenue department. If not, you might have to go there and do it yourself.
      Reply

      Jan 08, 2019 at 8:40 pm

  105. JF says

    January 4, 2019 at 3:35 pm

    I am an expat living in Bangkok, and on a local contract. I am paid salary, net off month taxes by my employer. I have an unemployed wife *(housewife) and 2 small children. Parents are over 60 yrs old and living in my home country, on my financial support. Do I entitle to claim allowance/deductions for my family and my parents?
    What about health insurance purchased for myself and my family in my home country? Can I be entitled for that too?
    Reply

    Jan 04, 2019 at 3:35 pm

    • TheThailandLife says

      January 6, 2019 at 1:43 am

      You might get the exemption for your wife and children but not for parents living in your home country. Speak with the accounts department of your employer, or alternatively contact the tax office directly.
      Reply

      Jan 06, 2019 at 1:43 am

  106. C. Brom says

    January 1, 2019 at 10:32 am

    I am retired and have a pension from Netherlands. How many percent tax I must pay in Thailand?
    Reply

    Jan 01, 2019 at 10:32 am

    • TheThailandLife says

      January 1, 2019 at 5:53 pm

      Is your pension not taxed at source, in the Netherlands?
      Reply

      Jan 01, 2019 at 5:53 pm

  107. trevor pierce says

    December 27, 2018 at 8:00 am

    My WP and non-b visa finish in early 2019. i have a yearly rented property here i have company letter cancelling my WP. my company paid my salary and i have the obligation to pay all income tax myself.
    my questions is if to pay the tax obligation before i leave do they give me proof i have paid my taxes as immigration might want to see it or will they now know or be bothered
    Reply

    Dec 27, 2018 at 8:00 am

  108. Dominic House says

    December 21, 2018 at 7:36 am

    If I divest all my interests in Canada and move to Thailand, my company pension will not be taxed in Canada. Will it be taxed in Thailand?
    Reply

    Dec 21, 2018 at 7:36 am

    • TheThailandLife says

      December 21, 2018 at 4:14 pm

      It won't be taxed automatically, you would have to declare the income and let the Canadian tax authority know that it is being taxed in Thailand. You might want to seek advice on this to find out in which country you will pay the least tax.
      Reply

      Dec 21, 2018 at 4:14 pm

  109. Bala says

    December 14, 2018 at 2:52 pm

    If my parents are living in my home country and I am supporting them. Can I claim parents allowance ? any document would be required.
    Reply

    Dec 14, 2018 at 2:52 pm

    • TheThailandLife says

      December 15, 2018 at 6:27 am

      No.
      Reply

      Dec 15, 2018 at 6:27 am

  110. Terence says

    December 12, 2018 at 11:17 am

    I am retired, now living in Thailand and have no earnings - here or anywhere, only interest and savings. Am I required to pay Thai tax on interest earned outside Thailand but remitted here? Many thanks.
    Reply

    Dec 12, 2018 at 11:17 am

    • TheThailandLife says

      December 12, 2018 at 8:01 pm

      Interest is still income, so it would depend on the amount of interest. If your savings were generating enough interest to pax tax, surely you'd be paying this in your home country anyway?
      Reply

      Dec 12, 2018 at 8:01 pm

      • Terence says

        December 17, 2018 at 11:52 am

        We are now non resident in our home country and wish to settle in Thailand and do everything properly. Our interest is earned in a different country entirely on which we pay withholding tax only. We do not remit in the same year the income is earned - it is always the following year, so do we still need to register and pay Thai tax? Many thanks.
        Reply

        Dec 17, 2018 at 11:52 am

        • TheThailandLife says

          December 17, 2018 at 8:29 pm

          It depends on your country of origin and the rules they have in place. For example, in the UK, even if you are a non-resident citizen living abroad in Thailand, you still have to pay tax on any income arising from a UK source. There are specific exceptions such as disregarded income, which consists principally of dividends and interest, but not rental income.
          Reply

          Dec 17, 2018 at 8:29 pm

          • Terence says

            December 18, 2018 at 9:56 am

            We do still pay tax at BR on our UK income and file UK non res tax returns annually. I'm talking about remitting interest to Thailand (not the UK) on which we pay AIL 2% at source only - do I need to register and pay in Thailand if remittance is in the following year to that in which it was earned. Thank You.
            Reply

            Dec 18, 2018 at 9:56 am

            • TheThailandLife says

              December 18, 2018 at 7:02 pm

              No. The tax has already been paid, so under the double tax treaty you wouldn't pay twice.
              Reply

              Dec 18, 2018 at 7:02 pm

  111. Svein Magne Sivertsen says

    December 7, 2018 at 5:54 pm

    I am 78 year old man that stay in Thailand. I have a pension in norway that goes to a Norwegian bank.
    Every month i got to pay a fully tax to the tax Office in goverment in norway..
    Until know i got letter from the Norwegian embassy in Bangkok they telling
    thai immigration that i got garanti from ambassy that i got full covery
    of my staying in Thailand.

    Normally i use Visa card if i want to take out some monny.


    So why do i need to pay pension tax to Thailand. I do not work at all,only a old pension. I am 78 old man.
    Can you please answer this mail to me.
    Regard
    Mr.Svein Magne Sivertsen
    Reply

    Dec 07, 2018 at 5:54 pm

  112. dhruv says

    December 5, 2018 at 1:46 pm

    Hi,

    I work in thailand since 4 years , i am paying health insurance premium for my non working wife ( non Thai) and my daughter . I have taken Aetna Health insurance for my family ( i am not included in that because i am covered with my employer health insurance).
    Can i claim the tax refund or any tax benefit.
    Can you please help as i i pay very high tax in Thailand .
    Reply

    Dec 05, 2018 at 1:46 pm

    • TheThailandLife says

      December 7, 2018 at 2:45 am

      On what basis would you be claiming a tax benefit/refund?
      Reply

      Dec 07, 2018 at 2:45 am

  113. graham north says

    November 13, 2018 at 6:52 pm

    Good Evening, I have lived in Thailand for 6 years but constantly travel. For example I was only in Thailand 160 days this year and 156 last year.
    I am paid by UK company and pay no tax in UK, only national insurance.
    Am I write that I pay not tax in Thailand?
    Reply

    Nov 13, 2018 at 6:52 pm

    • TheThailandLife says

      November 15, 2018 at 6:05 pm

      Your tax liability is in the UK. You should be paying tax there.
      Reply

      Nov 15, 2018 at 6:05 pm

  114. Riza says

    November 7, 2018 at 10:33 pm

    My husband got a private contract from the government in Thailand. The contract is for about 2 years. A cross check got issued to him by the Ministry of Works and Labor and when he was depositing it to his account in the U.K., he was told to pay income tax first before he can deposit the check. What is the law concerning this? Why is he going to pay the taxes first when the project has not started yet?
    Reply

    Nov 07, 2018 at 10:33 pm

    • TheThailandLife says

      November 7, 2018 at 10:57 pm

      I don't quite understand. You wrote: "a crosscheck got issued to him by the ministry of works and labour and when he was depositing it into his account in the UK...."When you say crosscheck I assumed you meant a background check prior to him starting work. But you indicate he deposited something into his account, so I'm assuming they paid him money. Who told him to pay tax, the bank in the UK, or the Thai government who issued the contract? The question is not clear, so I am a little confused about the circumstances.
      Reply

      Nov 07, 2018 at 10:57 pm

      • Riza says

        November 7, 2018 at 11:17 pm

        The crossed check which was given to him cannot be cashed not until he will pay income tax out of it. It was required by the bank in Thailand.
        Reply

        Nov 07, 2018 at 11:17 pm

        • TheThailandLife says

          November 7, 2018 at 11:25 pm

          Right, so it is a crossed cheque with specific instructions, to pay income tax before cashing. I'm surprised they are paying him before the project has started, or is it some sort of down payment? It seems quite a strange arrangement to me. Anyway, if that is the instruction then that is what he has to do. If it is a large sum of money, or he is expecting further payment that will amount to a fairly large sum of money, it would be a good idea to go and see an accountant and get everything processed correctly. I have never come across this situation in Thailand, but it would make sense because otherwise he could cash the money and then leave Thailand without paying the tax due. Unless his company is UK based and he pays tax in the UK, in which case he could let them know and he would be exempt under the double tax treaty.
          Reply

          Nov 07, 2018 at 11:25 pm

          • Riza says

            November 7, 2018 at 11:36 pm

            He is a private contractor and the government approved to give the whole amount to him. He was required to pay bond and to have a Thai attorney to stand for him. He already did those 2 requirements but he cannot deposit the check to his account because he was asked to pay the taxes first.
            Reply

            Nov 07, 2018 at 11:36 pm

            • TheThailandLife says

              November 7, 2018 at 11:44 pm

              I see. Interesting. Guess he has to pay it. I'd ask the attorney; he'd be the one who knows the legislation around this.
              Reply

              Nov 07, 2018 at 11:44 pm

  115. Peter says

    November 5, 2018 at 12:39 pm

    Hi, I have been Thailand for about 2 years and have resided in Thailand for most of that time.

    A bank in a foreign country is liquidating some of their existing investment funds and require me to:
    a) divest my part of the investment fund and transfer the cash amount to my chosen bank account
    b) To reinvest the amount into their new investment fund in their foreign country.

    My question is if this banks liquidation of their fund will trigger a tax event to be paid by me in Thailand? None of liquidated or funds monies are expected to be or will be transferred to Thailand.

    Thank you.
    Reply

    Nov 05, 2018 at 12:39 pm

    • TheThailandLife says

      November 5, 2018 at 5:38 pm

      In the event of a cash payment due to the liquidation, I assume the tax will be due in the territory where you pay tax. Your accountant would be able to advise on this. Do you not pay tax each year on the investment gain? Or will tax be due on the withdrawal/end of the investment? Either way, you're no brining the money into Thailand, and I assume you don't pay tax here, so any tax would be due in the territory in which you have a tax liability.
      Reply

      Nov 05, 2018 at 5:38 pm

  116. Chris Lovick says

    November 1, 2018 at 9:17 pm

    Hi,i have been living in Thailand for 8 years and never paid any tax as I believed that because all my income is in the u.k. and I employ a tax adviser to complete a tax return every year on my behalf therefore all taxes are paid in the u.k. on any income earnt in the u.k.Since I have been in Thailand I have been retired,do not work at all and transfer money over every month from my u.k. income.Am I ok in my thinking that I should not be taxed on anything in Thailand?
    Regards,
    Chris
    Reply

    Nov 01, 2018 at 9:17 pm

    • TheThailandLife says

      November 2, 2018 at 5:55 pm

      No, you are good as you are. Thailand has a double tax treaty with the UK to ensure people are not subject to tax twice.
      Reply

      Nov 02, 2018 at 5:55 pm

  117. Dave says

    October 25, 2018 at 1:37 pm

    Hi I am working in Thailand on a company work permit. My work permit states I earn 50K baht a month and I pay tax and insurance based on that. I am only earning 25 to 30k a month . Should I paying less tax or should i being getting the amount my work permit states?
    Reply

    Oct 25, 2018 at 1:37 pm

    • TheThailandLife says

      October 25, 2018 at 6:24 pm

      Both, I would assume. Your work permit should state what you earn, and you should pay the tax on that amount. Can you query this with your employer?
      Reply

      Oct 25, 2018 at 6:24 pm

  118. Mic says

    October 16, 2018 at 3:35 pm

    So if the income tax is to paid by the income earner (local or Thai) how about witholding tax ? are they the same?
    Reply

    Oct 16, 2018 at 3:35 pm

    • TheThailandLife says

      October 16, 2018 at 6:13 pm

      The two are different things. Withholding tax is a deduction from payments made to suppliers who provide a service.
      Reply

      Oct 16, 2018 at 6:13 pm

  119. Pit says

    October 1, 2018 at 1:36 pm

    I live in the EU. I don't reside at Thailand at all. Let's say that i have i Thailand bank account which i use for receiving payments for goods i sale within EU. What happens ?
    Reply

    Oct 01, 2018 at 1:36 pm

    • TheThailandLife says

      October 2, 2018 at 4:10 pm

      Nothing happens, until you get caught by the tax man. Then you'll have to pay the tax due, and a fine.All
      Reply

      Oct 02, 2018 at 4:10 pm

      • Pit says

        October 2, 2018 at 7:22 pm

        You mean the tax man of Thailand ? But my income will not be coming from Thailand.
        Reply

        Oct 02, 2018 at 7:22 pm

        • TheThailandLife says

          October 2, 2018 at 7:55 pm

          I mean the tax man of your home country. If it were that easy to avoid tax, everyone would be doing it.
          Reply

          Oct 02, 2018 at 7:55 pm

          • Pit says

            October 3, 2018 at 1:29 am

            My country does not cooperate with Thailand on taxation issues !! ;-)
            Reply

            Oct 03, 2018 at 1:29 am

            • TheThailandLife says

              October 3, 2018 at 11:48 pm

              It doesn't matter. In fact, that makes it more likely that you will pay tax in your country for the money you have in Thailand because there is no double tax treaty in place. The bottom line is this, and you can ask any account: you can't make money and ask your clients or customers to pay the money into a bank account you hold in a foreign country in an attempt to avoid paying tax, while still living in your home country. If you want to avoid paying tax in your country, then become a non-resident by living there for less than the time required by law to become a non-resident and move to a tax haven and live there instead. Simple :)
              Reply

              Oct 03, 2018 at 11:48 pm

  120. girlmoves says

    September 27, 2018 at 6:22 am

    I read through your article but I am unclear whether the income brackets were based on USD or BHT. If I am a foreigner living in Thailand making anywhere between 10-18K USD per month. I am married with one child planning to submit a joint tax return in Thailand. What is my tax bracket and what are the allowed deductions?
    thank you!
    Reply

    Sep 27, 2018 at 6:22 am

    • TheThailandLife says

      September 27, 2018 at 4:01 pm

      Income brackets are in Thai Baht. You'd be in the 30 or 35% bracket. They're gonna love you at the tax office :)
      Reply

      Sep 27, 2018 at 4:01 pm

    • James E says

      September 28, 2018 at 12:03 am

      But... If you're a US citizen being paid in the US you'll pay your US taxes first. Since the highest US bracket is 37% you may not owe any Thai taxes. If you're being paid in Thailand you'll then pay Thai taxes first and US taxes second (thanks to FATCA)
      Reply

      Sep 28, 2018 at 12:03 am

      • TheThailandLife says

        September 28, 2018 at 4:13 pm

        Yes. If you pay tax in the US you don't need to pay it in Thailand. You only pay tax on money earned within Thailand (not taxed in the US), or untaxed money brought into Thailand in the same year it was earned.
        Reply

        Sep 28, 2018 at 4:13 pm

  121. Thomas J Plecenik says

    August 27, 2018 at 11:09 am

    I am thinking about moving to Thailand for 1 yr starting 8/1/2019 and I would like to live off of about 3500 per month of my retirement pension I am 55 will I have to pay Thai taxes, I only pay Federal tax on my pension in the U.S.
    Reply

    Aug 27, 2018 at 11:09 am

    • TheThailandLife says

      August 28, 2018 at 1:47 am

      No you won't. Nice pension for someone so young!
      Reply

      Aug 28, 2018 at 1:47 am

  122. Ivan says

    August 14, 2018 at 6:54 am

    Hi,
    If you earn more than 300,000 baht and did not pay tax or report.
    Doing free lance project and transaction in saving/current account in Thailand.
    1. Will the income tax of Thailand check your Bank account or come to know about your transaction.
    2. Will the Income Tax of Thailand freeze your Bank account in Thailand.
    (You are a local Thai and Bank account in Thailand)

    Any one can Help answer ?

    Thank You

    Ivan
    Reply

    Aug 14, 2018 at 6:54 am

  123. Bruce says

    August 11, 2018 at 11:14 pm

    I heard there were a bunch of circumstances that could bring your tax down, for example if you are married, taking care of a parent, if you bought health insurance in Thailand. Is that true? If so what is the official list and how much can be deducted?
    Reply

    Aug 11, 2018 at 11:14 pm

  124. Tivo says

    August 2, 2018 at 6:22 am

    This article does not quite cover all the facts. Thailand has a remittance based tax system, which means if you do not bring your offshore earnings that were not sourced in Thailand, into Thailand, that income will not be taxed in Thailand. If you structured this properly, and had these earnings paid into a bank account not located in Thailand, they will be tax exempt in Thailand the year they are made. You are then able to remit these earnings into Thailand the following year, tax free.
    Reply

    Aug 02, 2018 at 6:22 am

    • TheThailandLife says

      August 2, 2018 at 1:57 pm

      Yes, as stated, only earnings brought into Thailand in the same year are subject to tax.
      Reply

      Aug 02, 2018 at 1:57 pm

      • Heinrich says

        August 2, 2018 at 2:24 pm

        I don´t think it´s stated in the text, at least I can´t find it. That´s why he asked and me too a few weeks ago. Anyway thanks for confirming and for your blog!
        Reply

        Aug 02, 2018 at 2:24 pm

    • John says

      September 17, 2018 at 4:16 pm

      I really struggle with this concept, I wasn't aware of this until now so I will be applying for 2017 as was here more than 180 days (prob pay a late fine). So far just here 108 days in 2018, but looking like I'll go over180 days for next few years, so I want to get this Thai tax number and do returns every March.

      If I have savings in an offshore bank account to where I get paid every month. How exactly do I prove that the cash I spent to live on in 2017 was from a prior year? Just the starting balance in Jan 2017? I always take what I need out of ATM's as I can't seem to get a Thai bank account.
      Reply

      Sep 17, 2018 at 4:16 pm

  125. tommy says

    July 25, 2018 at 8:41 am

    hello. I'm currently self employed 8n the UK meaning my company address is in the UK. but Im planing liveing in Thailand. I work for a Dutch company and travel around the globe working on oil platforms normally 5 weeks on 5 weeks off. as my limited company is based in the UK I have to pay 20% tax. even though I'm not working in the UK. would me opening my limited company I Thailand and living there but working abroad 5 weeks away 5 weeks home in Thailand. be a better option for paying tax as. would I be tax free as a resident in Thailand but working and earning abroad. thanks
    Reply

    Jul 25, 2018 at 8:41 am

  126. David Banks says

    July 19, 2018 at 7:07 am

    Paid by IBAN I received an Invoice in May 2018 from my Singapore Company for $8080 for contract work done in S.Korea.Six weeks later! in June the equivalent of $6,200 (148,000THB) arrived in my Bangkok Bank Account.
    Previously the same happened,in April 2018 $7,350 SGD sent,5-6 weeks later in May 134,000THB received.
    My wife of 19 years checked with the Bank for me,whose exchange rate was 18%...ish,5% lower than market pice at that time.Singapore sent at 0.0413%....ish exchange,printed out and sent with my invoice.
    I moved to the Kingdom in 2007 and have always used a T.V. on Sakon Nahkon Immigation advice,but now changed to S.E.non-O marriage.I know bank fees,exchange rates etc.. add up but this is excessive!!
    I must be paying tax somewhere? How to find out? How to get a tax number?
    Help and advice needed and will be much appreciated to this plain and simple working class British Expat Oil/Gas,thank you
    Reply

    Jul 19, 2018 at 7:07 am

    • TheThailandLife says

      July 20, 2018 at 9:45 pm

      I very much doubt this has anything to do with Thai taxation. it is more likely to be witholding tax in Singapore. Did you check on that?Singapore withholding tax (known as tax deduction at source in other countries) refers to the tax withheld and paid to the Inland Revenue Authority of Singapore (IRAS), when a non-resident company or individual derives an income from a Singaporean source, for services provided or work done in Singapore.
      Reply

      Jul 20, 2018 at 9:45 pm

  127. June says

    July 13, 2018 at 6:16 pm

    Hi, may I know if I have a business partners in Thailand and he wants to transfer money to me in Malaysia, do the government hold the money and want me to pay 1% tax, or will it just go through?
    Reply

    Jul 13, 2018 at 6:16 pm

    • TheThailandLife says

      July 13, 2018 at 7:54 pm

      It should just go through. I can't see reason that they would hold the money, unless the bank has a threshold. Some banks have a threshold, and when a transfer exceeds a certain amount it triggers an investigation, at which point the bank may contact the sender to question why such a large amount of money has been transferred.
      Reply

      Jul 13, 2018 at 7:54 pm

  128. Franco says

    July 12, 2018 at 8:18 pm

    Goodmorning, I'm going to buy a small restaurant in Hua Hin and I want to move to Thailand with my wife and daughter.
    What steps I have to follow?
    What should I pay attenction about lease and licences?
    How can I get a work permission for me ? I have to use all of the 2 million deposit for the restaurant or can I use some money also for my family?
    How works visa for wife and daughter?
    If I pay tax in my country for my business there, do I have to declare something in thailand?
    Thanks Franco
    Reply

    Jul 12, 2018 at 8:18 pm

  129. BOY says

    July 12, 2018 at 5:07 am

    Hello i have a quistion, my english is not perfect sorry for that, How much taxes do i pay, if i made monney with binairy from platform with a thai bank card, lets say if i would withdraw 150,000.00 US to THB how manny taxes do i pay at the thai bank, and how many % ? does anyone have any ideas.
    Reply

    Jul 12, 2018 at 5:07 am

  130. Quentin says

    July 7, 2018 at 3:26 pm

    Hello,
    I have a salary paid in HK by a HK company and I pay my tax in HK. I will leave in Thailand because my wife is relocated there. I will be traveling in and out of the country every month to go back for a week in HK but the total of days will be over 180 days. Will I have to pay taxes in Thailand?
    Reply

    Jul 07, 2018 at 3:26 pm

  131. Kev says

    July 5, 2018 at 4:35 am

    I am moving to Thailand later this year but I will be travelling back to UK to work every two weeks, meaning my longest period I will spend in Thailand will be 42 days consecutive. I have enquiries with UK tax office and have explained I will be out of the country for more than 183 days making me tax exempt for UK. I will only spend 179 days in Thailand. Could you advise what tax if any I would expect to pay?
    Reply

    Jul 05, 2018 at 4:35 am

    • TheThailandLife says

      July 5, 2018 at 5:37 pm

      You would fall short of the 180 days to make you a resident in Thailand for tax purposes, but you still have a tax liability and therefore you should pay your tax in the UK. You need to be careful with this too. The rules are not simply as straightforward as how many days you spend in the UK:Whether you’re UK resident usually depends on how many days you spend in the UK in the tax year (6 April to 5 April the following year).You’re automatically resident if either:- you spent 183 or more days in the UK in the tax year - your only home was in the UK - you must have owned, rented or lived in it for at least 91 days in total - and you spent at least 30 days there in the tax yearYou’re automatically non-resident if either:- You spent fewer than 16 days in the UK (or 46 days if you haven’t been classed as UK resident for the 3 previous tax years) - You work abroad full-time (averaging at least 35 hours a week) and spent fewer than 91 days in the UK, of which no more than 30 were spent workingA lot of people get caught out by this, because they think that, well, I am out of the UK for more than 183 days in the year, and I am not in another country registered for tax, nor do I meet the requirements to be a resident in that country, so therefore I don't have to pay tax. But this is not the case, because you still have a tax liability. Moreover, if something were to happen that meant you had to stay in the UK for slightly longer in the tax year, that may tip you over 183 days and you would automatically become eligible to submit your accounts for taxation.The last point here, which may or may not apply to you, and where people become unstuck, is that when you earn an income that is untaxed and you are residing outside of the UK as a non-resident, when you bring that money into a UK bank account, or into the country in cash, it becomes eligible for taxation - unless you can prove that it has been taxed elsewhere.This is something I was advised on some years back by a friend of my fathers who works for PricewaterhouseCoopers.I have discussed a similar topic elsewhere on the blog. There is a whole generation of freelance workers going under the radar in Thailand. They are perhaps a UK or US citizen but living in Thailand on some sort of non-working visa, earning money through online sources and being paid from companies in different countries around the world. Most are under the impression that they will not have two pay any tax, because the current Thai work permit law does not apply to freelance workers who work on the Internet, do not own a company in Thailand and are not employing people in Thailand. And they are not living in their home country.But many will come unstuck when they want to move back home, because if they bring their income back into their home country it becomes eligible for taxation. And at some point, if the tax authority decides to audit their company, they will realise that they have been working and earning money in another country, and the money they have earned has never been taxed or declared. There are ways around this, but it is quite complicated and would mean leaving your money outside of the country permanently. What I have learned over the years is that high-level tax evasion is for the very wealthy; people who are able to create shell companies and complex company structures that span different territories. For the average self-employed person, a good accountant can save you a bit of money, but the majority of advantages have been taken away over the years.
      Reply

      Jul 05, 2018 at 5:37 pm

  132. Les Cavanagh says

    July 4, 2018 at 6:19 am

    Hi,
    I am a pensioner receiving a small sum from my home country plus a military pension. I am 75 years of age. I do not have to pay tax in my country as I am below the taxable threshold for my age and income. If this is the case in my circumstances do I have to pay tax in Thailand. I have lived here for 12 months now.
    Awaiting your reply
    Reply

    Jul 04, 2018 at 6:19 am

    • TheThailandLife says

      July 5, 2018 at 5:49 pm

      No, you do not have to pay tax in Thailand, because effectively you have been subject to taxation in your home country, but your home country has determined that you are tax-exempt.
      Reply

      Jul 05, 2018 at 5:49 pm

  133. HEINRICH says

    July 3, 2018 at 2:27 pm

    A Thai resident is not liable with his global income if he doesn't bring it into Thailand. That's an official statement from revenue department http://www.rd.go.th/publish/6045.0.html
    Reply

    Jul 03, 2018 at 2:27 pm

    • TheThailandLife says

      July 3, 2018 at 2:28 pm

      Yes, this is correct, as I state in the post.
      Reply

      Jul 03, 2018 at 2:28 pm

  134. D. Rock says

    July 3, 2018 at 2:07 am

    I was working in Thailand in 2015 for two months and I just found out that my Company failed to pay my taxes for that time. Now I have to go on a Business trip to Thailand again. My Company is really willing to pay my taxes but they can't do before my trip starts. Is it a bad idea to go to Thailand without this issue being solved? Can I get problems during Immigration? Could I get arrested or is it 'just' a fine that I can pay and go on with my trip?
    Please help :-)
    Reply

    Jul 03, 2018 at 2:07 am

    • TheThailandLife says

      July 3, 2018 at 2:31 pm

      Is this a Thai company? I can't see the issue here. Why can your company not pay your tax now? They can just contact the revenue department and say there was an administrative error. They can then proceed to pay. They may get a late penalty, depending.
      Reply

      Jul 03, 2018 at 2:31 pm

  135. Rebecca Chew says

    July 1, 2018 at 6:37 pm

    Hi, may i know, which authority in Thailand carries out the taxation? Thank you!
    Reply

    Jul 01, 2018 at 6:37 pm

    • TheThailandLife says

      July 3, 2018 at 3:08 pm

      The Revenue Department.
      Reply

      Jul 03, 2018 at 3:08 pm

  136. Phoebe says

    June 18, 2018 at 10:27 am

    Hi.
    Hope anyone has information about the incorrect tax return filing.

    I just found out, actually RD just found out that I have been incorrectly deducted my personal income tax for about 5 years or so.
    I deducted the item I was not supposed to deduct.
    RD informed me to pay back for the last year's deduction, which I have no problem with.

    But the question is, how far back can they charge me the penalty.
    It was unintentional mistake and deductible amount was small until RD also did not notice until this year.

    If there clear law stating how far back RD can charge me back for inaccurate return filing?

    Thanks.
    Reply

    Jun 18, 2018 at 10:27 am

    • TheThailandLife says

      June 18, 2018 at 5:19 pm

      I don't think you will have to pay a penalty, but you will have to pay what you owe for the years that they have highlighted the problem. The only information on penalties I can find the penalties for late submission and tax evasion. I think your mistake is an honest one that will be recognised. You haven't deliberately tried to evade tax.
      Reply

      Jun 18, 2018 at 5:19 pm

      • Phoebe says

        June 19, 2018 at 4:07 pm

        Hi. Thank you for your reply.

        So far, RD have informed me to pay back for the last year's but they said they will contact me again.

        I will update again once I get the confirmation.
        Reply

        Jun 19, 2018 at 4:07 pm

  137. Dave Patterson says

    June 12, 2018 at 7:28 pm

    Do they have some new rules this year? I've been here for 10 years or so, and paying income tax every year, I just go to the local tax office with my income summary slips, and they do the tax quickly, and a few weeks later I get a refund check (they deduct some tax each month where I work). No problems in the past, and I did the same this year, in March had the return filled out, refund a few thousand baht - but this year, the tax office called my office a few weeks ago and wanted a copy of my passport (never happened before, I bring it to the tax office, but they've never been interested, as I did this year), and then a few days ago they called the office again and wanted a copy of my work permit. There should be no reason for this, my income is not large, the calculation of tax payable the same as every year, so I am wondering if there is some new rule to examine all foreigner tax returns more closely, or if this is just happening to me? Thanks -
    Reply

    Jun 12, 2018 at 7:28 pm

    • TheThailandLife says

      June 12, 2018 at 8:57 pm

      It's probably just a random check, as tax authorities do in other countries too. I am not aware of any new rules.
      Reply

      Jun 12, 2018 at 8:57 pm

  138. Steve says

    June 8, 2018 at 1:46 am

    I send cash gifts to a friend in Thailand. Would she be liable to pay tax on that money.
    Reply

    Jun 08, 2018 at 1:46 am

  139. Dougie says

    May 31, 2018 at 9:43 pm

    If I am earning money tax free through Singapore and reside in Thailand more than 180 days this year when would I be liable for tax if any. Would it be in 2019/20 or 2020/21
    Reply

    May 31, 2018 at 9:43 pm

    • TheThailandLife says

      June 1, 2018 at 8:50 pm

      I presume you declare it on the tax return for the year in which you bought the money into Thailand. Your account within you file your return will be able to advice you fully on this. I am sure he or she will also be able to save you money.
      Reply

      Jun 01, 2018 at 8:50 pm

  140. Theo says

    May 21, 2018 at 10:33 pm

    Hi, I want sell my Thai condo on a “rent to buy” contract on 5 Year. How is this tax calculated?
    Reply

    May 21, 2018 at 10:33 pm

  141. Steve says

    May 20, 2018 at 5:34 pm

    As a UK citizen I would like to retire to Thailand (and not work).I would receive a final salary pension, income from a rental property,and use equity I have released from buying the rental property to a sum of £1500 per Month/ £18000 per year income. What is my exact Tax situation including any personal allowances I would be allowed?
    Reply

    May 20, 2018 at 5:34 pm

    • TheThailandLife says

      May 21, 2018 at 4:10 pm

      I would assume the following:1. Final salary pension is taxed at source. This money will not be earned in the same year as it is being brought into Thailand.2. Income on a rental property: It depends how you manage the money. If you are living in Thailand for 180 days or more a year, and you bring money untaxed money into the country to spend in the same year, it is eligible for taxation in Thailand. But if you were registered to pay tax on this income in the UK, then the double tax treaty that exists between the UK and Thailand would mean that you would pay tax in only one country.3. As far as I understand it, in the UK, an equity release from a property is tax-free. However, if you invest that money in a high-interest account or other investment, then profits from the investment will become taxable.As far as I understand it, if your tax affairs on these income source are handled in the UK, then there would be nothing to declare in Thailand. That said, I am not a Thai accountant and you should always seek financial advice from a fully qualified professional.
      Reply

      May 21, 2018 at 4:10 pm

  142. Alain Morel says

    May 16, 2018 at 7:46 pm

    Hi, I am retired in Thailand; when I transfer money from my country ( in Europe ) to Thailand, do I have taxes to pay and which percentage ?
    I know a e-revenue office who says I have to pay taxes on my transfered money
    Is it legal ?
    Reply

    May 16, 2018 at 7:46 pm

    • TheThailandLife says

      May 17, 2018 at 7:02 pm

      You do not have to pay tax if you are bringing in money that has already been taxed at source. You would only pay tax if you are in Thailand for more than 180 days a year and are bringing in money earned in the same calendar year that has not been taxed at source, or money that is going to be taxed as part of your earnings/tax return in your home country – because of the double tax treaty that will exist between your home country and Thailand.
      Reply

      May 17, 2018 at 7:02 pm

  143. Steffen Jokumsen says

    April 14, 2018 at 8:25 pm

    So. If I wanna live in thailand, but I work abroad. ( 1 month work/ 1 month off) us it's possible to stay in Thailand and then just pay my taxes in Thailand and get visa?
    Reply

    Apr 14, 2018 at 8:25 pm

  144. Fer says

    April 3, 2018 at 6:54 pm

    Hi!

    I would have a question. In the case someone has a fixed monthly gross salary, but 1 month has some salary deducted due to this person takes personal leave, do the taxes apply to the gross salary or to the received income (gross salary - deduction from private leaves)
    Reply

    Apr 03, 2018 at 6:54 pm

  145. Thomas says

    March 19, 2018 at 12:09 pm

    Does Thailand law levy personal income tax on retirement income (such as pension), or on any non-earned income of a retiree? This question does not consider the double taxation treaty, which of course would be a consideration for each foreigner residing in Thailand.
    Reply

    Mar 19, 2018 at 12:09 pm

    • TheThailandLife says

      March 20, 2018 at 7:03 pm

      Not that I know of, because generally pensions are taxed at source.
      Reply

      Mar 20, 2018 at 7:03 pm

  146. CK says

    March 8, 2018 at 6:12 pm

    If I stay less than 180 days in Thailand, am I still allowed to get the deduction for my spouse and children?
    Reply

    Mar 08, 2018 at 6:12 pm

    • TheThailandLife says

      March 9, 2018 at 4:20 pm

      I'm not sure on that. To be considered resident you need to stay 180 days, so perhaps not. Your spouse and children must be in Thailand too.
      Reply

      Mar 09, 2018 at 4:20 pm

  147. Wnedyvho says

    March 4, 2018 at 9:09 am

    Hi, I am a Canadian citizen. I worked for a company in Thailand last year as a freelancer while I am in Canada. The company withheld 15% of the taxes to the government. Am I still obligate to file Thai income tax return? I believe under tax treaty, I can avoid tax double taxation. If so, do the company need to issue any certificate for the total taxes they paid during the year?
    Reply

    Mar 04, 2018 at 9:09 am

  148. Tee says

    February 27, 2018 at 6:35 pm

    As a British citizen who's lived in Thailand for over 180 days; and who's purchased/owns cryptocurrency whilst in Thailand and has held it in their crypto wallet for over a year. Do I have to pay tax on this in Thailand; and if so how can/do I go about doing this?

    If I transfer my cryptocurrency fiat amount back into my Thai bank account, can I just deduct the tax amount I need to pay directly from this money in my bank Thai account, in order to pay my Thai taxes?

    What happens if I transfer my cryptocurrency directly back to my UK bank account instead? Where/who do I pay my taxes to? Thailand or UK tax inland revenue?

    Some general advice would be appreciated.
    Thanks

    With extensive research on the net; the info is till quite vague for my liking. Any help/advice would be great.
    Reply

    Feb 27, 2018 at 6:35 pm

    • TheThailandLife says

      February 28, 2018 at 4:12 pm

      I have not researched the law around crypto currency and tax. I have some crypto myself but not a major amount. I would assume that crypto would be eligible for tax when converted to fiat currency inside Thailand within the same year it is converted.If you transfer it back to the UK, could choose to pay tax there.However, if you already pay tax in the UK, you would continue to do that and wouldn't need to pay tax in Thailand because of the double tax treaty between the two countries. If you don't, I think the decision is to decide where you want to pay your tax.
      Reply

      Feb 28, 2018 at 4:12 pm

  149. James H says

    February 21, 2018 at 3:05 pm

    Hi, I am living in Thailand for about 7 years.I trade stocks on a regular basis with an international broker. I haven't paid tax on my gains in this period. I was under the impression that if I didn't bring the funds into Thailand, or a period greater than a year, I would be exempt from tax. However, I don't feel comfortable about it. I do not have a thai tax id number as I have never worked within Thailand. If there is tax due, I would like to pay it. I would like to find out more information but it is difficult to find an accountant/ tax lawyer with the knowledge to deal with this.
    Reply

    Feb 21, 2018 at 3:05 pm

    • TheThailandLife says

      February 21, 2018 at 6:05 pm

      If you don't bring the income into Thailand in the same year then it isn't eligible for tax. I assume you pay tax on your earnings in your home country anyway? And your country most likely has a double tax treaty with Thailand, so you wouldn't need to pay tax twice.
      Reply

      Feb 21, 2018 at 6:05 pm

      • James H says

        February 25, 2018 at 9:50 am

        I assume you pay tax on your earnings in your home country anyway?”

        Just to clarify, yes, I realize I must pay tax on any earnings I do make "within" my country of origin e.g. property rental, pension, business. Therefore, I am not required to pay tax on these earnings in Thailand as there is a double taxation treaty.
        However, I am not obligated to pay tax on money earned outside of my country of origin as I am not resident. This applies to every country in the world except the U.S. as far as I am aware. (Do your own due diligence on this matter) The only country that I am liable to pay tax to in this situation is my country of residence i.e. Thailand.
        Reply

        Feb 25, 2018 at 9:50 am

  150. Shijo says

    February 21, 2018 at 12:54 pm

    Hi,
    I visit Thailand often on a business Visa. So I end up staying here for more than 180 days a year. How ever I am paid in my home country and I pay my taxes in the home country. Since I live in Thailand for more than 180 days, am I liable to pay tax in Thailand as well for the income I earned in the home country. I do not earn any income in Thailand as the work contract is in the home country
    Reply

    Feb 21, 2018 at 12:54 pm

    • TheThailandLife says

      February 21, 2018 at 6:06 pm

      No, you don't need to pay tax twice. Thailand has double tax treaties with most countries to avoid double taxation.
      Reply

      Feb 21, 2018 at 6:06 pm

  151. babykurby says

    February 13, 2018 at 9:18 pm

    Hi,
    If I have a capital gain of one million Singapore dollars at Chiang Mai. But my business partner in Chiang Mai told me that d Bank he want to TT me this amount was held back by the bank. Bcoz he say d Tax authority want me to pay taxes before this amount can be released. I understand and I agree to paying taxes but it is true that I have to pay d taxes amount before they can release me my gain or can they actually tax directly from my capital gain and return and TT me back d nett profit.
    Reply

    Feb 13, 2018 at 9:18 pm

    • TheThailandLife says

      February 15, 2018 at 5:28 pm

      Was the money you're bringing in earned in the same tax year? Are you residing in Thailand for more than 180 days in a year? If yes to both, you need to pay tax on it.
      Reply

      Feb 15, 2018 at 5:28 pm

  152. Jill says

    February 9, 2018 at 3:49 pm

    Hi just checking, I started work May 2016 and I'm about to apply for a new work permit. I'm expecting to start paying tax from May 2018?
    Thanks
    Reply

    Feb 09, 2018 at 3:49 pm

    • TheThailandLife says

      February 9, 2018 at 4:05 pm

      Didn't you start paying tax when you had your first work permit?
      Reply

      Feb 09, 2018 at 4:05 pm

  153. Ajish S says

    February 7, 2018 at 2:16 pm

    I am a non Thai person working in Thailand for last 1 year and my company has deducted tax for the last financial year. I have one child and my family is in home country.How can i apply for Income deduction for my child? In the e-filing form , it is asked to fill the Personal Identification no: of my child. I tried to fill the passport no of my child there,but rejected and error is popping up.

    Please have a reply.is it not applicable for a non Thai person to claim the deduction for children?
    Reply

    Feb 07, 2018 at 2:16 pm

  154. Charlie says

    February 2, 2018 at 10:28 am

    If I am a US national with corporate entities in 2 or 3 other countries and live in Thailand most of the year, my taxable income would be all income generated in Thailand alone correct?

    For example:

    Entity 1 in the US generates $200k but given current tax law much of this can be deducted there is almost no corporate liability.

    Entity 2 in Singapore generated $200k but given taxes in Singapore only 17% in corporate taxes are due.

    Entity 3 in Thailand receives some fee income from Entity 1 & Entity 2 with a Thai salaries paid of lets say $50k per year. Only the $50k per year paid in Thailand is taxable? Taxes are paid in all other countries at the corporate level even though they are lower than those due in Thailand - nothing else is due in Thailand?
    Reply

    Feb 02, 2018 at 10:28 am

  155. Tee says

    January 28, 2018 at 12:52 pm

    I work in a thai school earning 30,000 a month. My employer say that taxes are deducted from my wages. My contract says 32,000 a month. But U receive 31,000 due to tax reductions. Is this amount for tax deductions typical for foreign teachers in thailand?

    I do not have a tax id card. Do I still need one? How should I get one? I have been in Thailand for 2 years.
    Reply

    Jan 28, 2018 at 12:52 pm

    • TheThailandLife says

      January 28, 2018 at 11:02 pm

      Depending on the country you are from, teachers are usually exempt from personal income tax for the first two years. Sometimes schools pay gross for two years, and other times the teacher can apply for a rebate.
      Reply

      Jan 28, 2018 at 11:02 pm

      • Tee says

        January 29, 2018 at 9:47 pm

        Hi, excuse me The Thailand Life, but who is this reponse directed to in particular?
        Reply

        Jan 29, 2018 at 9:47 pm

        • TheThailandLife says

          January 29, 2018 at 10:37 pm

          That was to you :).
          Reply

          Jan 29, 2018 at 10:37 pm

      • Tee says

        January 31, 2018 at 7:41 pm

        Thank you!If I work for the school for longer than 2 years can / do they still pay? Or must I make extra payments?This is bearing in mind that they already deduct 1000 baht a month from my actual salary packet for the Thai taxes.Also, I do not / have not been given a Tax ID card. I have been here for 2 years now. Should I / must I go through a process of applying for one? Or does/should the school do this? Should I have a Tax ID card?Thank you Ps. British citizen by the way
        Reply

        Jan 31, 2018 at 7:41 pm

  156. Beth Horner says

    January 23, 2018 at 1:06 pm

    I have a full time job in Thailand that I pay tax on.

    I have a second employer that I work for but earn under the tax bracket, (under 150,000 per year). I don't pay tax on this. Is this OK?

    Many thanks
    Reply

    Jan 23, 2018 at 1:06 pm

    • James E says

      January 29, 2018 at 11:43 pm

      You have to add the amounts together and pay tax on that. Less the appropriate exemptions and deductions. But if you are working under a work visa from employer A that does not cover your work under employer B you are in a place that you might want to seek some professional advice.
      Reply

      Jan 29, 2018 at 11:43 pm

  157. Paul says

    January 19, 2018 at 10:49 am

    Hi!

    I have a question about taxation in Thailand. I'm based in Thailand (married to a Thai lady), but work as a freelancer in my home country. I pay full taxes in my home country, but nothing in Thailand. I don't have a Thai work permit.

    My questions are:
    1. Do I still need a work permit in Thailand? If yes, when it's time to do my taxes, do I just tell them that I already pay taxes in my home country, so Thailand is not getting any money? I doubt they are going to like that very much.

    2. What are the chances of being caught by the Thai government? I get a feeling that are not overly interested in chasing down farangs, unless they take jobs from Thai citizens, of course. Does my home country (in Europe) share info with Thai government?

    If anybody knows, I would be very grateful.
    Reply

    Jan 19, 2018 at 10:49 am

    • TheThailandLife says

      January 20, 2018 at 11:19 am

      Hey Paul,1. Technically yes, but practically no. There are thousands of people in your position and none have work permits because they aren't working for a Thai company, or their own Thai company. You wouldn't be able to get a work permit because you wouldn't meet the criteria. Please read this post and the comments here: https://www.thethailandlife.com/working-online-thailand2. They aren't interested because they haven't come up with a solution for it yet. There was the famous case of around 12 freelancers being arrested at a workspace in Chiang Mai. A rival of the company grassed the space up for employing foreigners without permits. They were all released once the police realised the foreigners were just freelancing for themselves and not working for the company. It was rumored a few years back that a special visa for freelancers working online, but outside of Thailand and paying tax in their home country, was to be devised - but it hasn't materialised to date.
      Reply

      Jan 20, 2018 at 11:19 am

  158. Dave says

    January 18, 2018 at 10:00 am

    I need clarification on the whole work permit thing, I have been offered a job as a consultant working at home here in Thailand, paid from outside Thailand with some trips abroad as required to double tax treaty countries.

    As I understand it as I am not working for a Thai company I cannot get a work permit as there is no sponsor, but I still should pay my tax here as I am a tax resident, so I should be able to get the Tax ID number as described in your article and pay tax here on my worldwide income, is that correct?

    I spoke with an accountant here and they did not know so what chances do Farangs have lol
    Reply

    Jan 18, 2018 at 10:00 am

  159. ROBERT LANG says

    January 7, 2018 at 11:34 am

    US CITIZEN LIVING IN THAILAND COLLECTING A PENSION WILL I Have to pay tax on my pension to thailand

    what about my stock invesments in usa will thailand take tax from that
    Reply

    Jan 07, 2018 at 11:34 am

    • TheThailandLife says

      January 10, 2018 at 9:45 pm

      Your pension is taxed at source, so you won't pay again in Thailand. Any untaxed income brought into Thailand in the year it's earned is eligible for taxation, if you spend more than 180 days in the country in the calendar year.
      Reply

      Jan 10, 2018 at 9:45 pm

  160. Jason says

    January 6, 2018 at 3:28 pm

    i work and live in Malaysia and get paid into a Thai bank account(im a consultant) i dont live in thailand but i use my partner in Thailand's company to invoice from to Malaysia..... i was told i dont have to pay tax in Thailand because none of the money is generated there... im subject to a with holding tax here in malaysia which they take before transferring the money..... ive been all over the Thai tax pages and cannot see any clear definition for my case.....
    Is this right?
    Reply

    Jan 06, 2018 at 3:28 pm

    • TheThailandLife says

      January 7, 2018 at 2:55 am

      By definition of the law you don't reside in Thailand so your tax liability isn't there. If you are paying tax in Malaysia then that's where you should declare your income. Withholding tax is a different thing though, it's simply a tax deducted at source for a person who is resident outside that country. So where are you declaring your income (paying income tax)? Wherever that is is where you should be paying tax on the money earned in Thailand.
      Reply

      Jan 07, 2018 at 2:55 am

  161. DaithiC says

    January 3, 2018 at 5:03 pm

    Are the Thai Income Tax bands you referred to above, still valid or have they changed for 2018?
    Reply

    Jan 03, 2018 at 5:03 pm

    • TheThailandLife says

      January 3, 2018 at 5:20 pm

      I just had a check and I can't see any changes of yet, so I assume they are remaining the same as 2017 - but I'll keep an eye on it.
      Reply

      Jan 03, 2018 at 5:20 pm

  162. Bob says

    January 2, 2018 at 1:57 pm

    My wife is thai and works for the government and has claimed single tax rate, now that we are married and I get pension from overseas can she claim me or does her tax rate change
    Reply

    Jan 02, 2018 at 1:57 pm

    • TheThailandLife says

      January 3, 2018 at 3:02 am

      As I understand it, married persons get a 30,000 Baht allowance for a non-working spouse. However, this is applied to personal income tax returns, so I'm not sure if this will be applied for a person working for an employer whereby the tax is automatically deducted from pay. The quickest way to find out is for your wife to ask the accounts department if her marital status entitles her to the tax allowance for a non-working spouse.
      Reply

      Jan 03, 2018 at 3:02 am

  163. JWNYsg says

    December 18, 2017 at 4:55 pm

    Hi TTL,Just wondering if I am legally married but do not want to make this declaration to save tax dollars - is that a breach of any sort?If i read correctly, tax exemption allowed for non-working spouse is THB30,000 - that does nothing, in theory (just my opinion). Employment income is also capped to THB60,000 per yearAppreciate any feedback. Thank you
    Reply

    Dec 18, 2017 at 4:55 pm

    • TheThailandLife says

      December 19, 2017 at 3:57 am

      No it is not a breach not to claim it, it's just what you are entitled to do. As you suggest, if you are a high-income earner it probably isn't worth the hassle.
      Reply

      Dec 19, 2017 at 3:57 am

  164. Chris says

    December 8, 2017 at 10:02 am

    I am retired and entered on an O-A visa. My sole income is my money that I receive from Social Security. I do not receive any investment income. Are United States Social Security payments taxable income?
    Reply

    Dec 08, 2017 at 10:02 am

    • James E says

      December 9, 2017 at 12:14 am

      Nope. Through the convoluted mess that is the U.S. Tax Code you will find that they are taxed. However, because of personal exemptions, standard deductions, and the special 50% deduction for SSA income, no tax will be due. You also have the option through the "earned in the current year" loophole that Thailand's tax law provides to only bring into Thailand money that was earned the previous year. Plus - although the references I've found in my own research are not in complete agreement - Thailand does not tax foreigners for retirement income earned overseas.
      Reply

      Dec 09, 2017 at 12:14 am

  165. Dave says

    November 15, 2017 at 2:57 pm

    If I am living in Thailand and renting out a condo some of the time and this amount is less than 150000 in the Tax year - do I still need to get a Thai Tax Number and make a Tax declation?
    Reply

    Nov 15, 2017 at 2:57 pm

  166. RP says

    November 13, 2017 at 5:07 am

    If a local is doing business using a sole proprietorship, can they deduct expenses such as automobile expenses, business-related meals, marketing, and so on in order to lower their overall taxable income with the hopes of moving down to a lower tax bracket?
    Reply

    Nov 13, 2017 at 5:07 am

    • TheThailandLife says

      November 13, 2017 at 10:21 pm

      Yes, see section 65 here: http://www.rd.go.th/publish/37764.0.html
      Reply

      Nov 13, 2017 at 10:21 pm

  167. Somesh Shah says

    October 19, 2017 at 3:51 am

    I have two queries:
    1. I shall earn a salary of 150000THB/ MONTH., what is my tax deduction.
    2. How can I save tax?
    Reply

    Oct 19, 2017 at 3:51 am

    • TheThailandLife says

      October 20, 2017 at 9:37 pm

      1. Read the post and look at the table that shows the tax bands. 2. You mean not pay as much tax? If so, move to Panama or another tax haven and work there.
      Reply

      Oct 20, 2017 at 9:37 pm

  168. Amelie says

    October 17, 2017 at 1:11 am

    French Citizen, earning an income originated in Singapore (brought into Thailand in the year it was earned), and based out in Thailand most of the time.

    Where do I need to pay Tax?
    Reply

    Oct 17, 2017 at 1:11 am

  169. Markus says

    September 24, 2017 at 1:57 am

    "A resident of Thailand is liable to pay tax on.. on the portion of income from foreign sources that is brought into Thailand."

    I am trying to understand "that is brought into Thailand": I have revenues from investment in shares on which the Swiss Government raises an assessment tax (Vorsteuer). As a non resident I can get this tax back but I have to show Swiss tax authorities a paper signed by the tax authorities of the country were I am tax resident that I have declared these revenues in the country of my residency.

    Now, if I leave this revenues in Switzerland, do I still have to pay tax in Thailand (as it is income received) or will Thailand waive these taxes?
    Reply

    Sep 24, 2017 at 1:57 am

    • TheThailandLife says

      September 25, 2017 at 11:56 pm

      You are only subject to tax on money brought into Thailand in the year it was earned. So if you leave the money in Switzerland, you won't have to pay tax on it. Moreover, if you pay tax as a business entity or individual (sole trader) in Switzerland, you won't be taxed twice (again in Thailand) anyway, because of the double tax treaty.
      Reply

      Sep 25, 2017 at 11:56 pm

      • Markus says

        September 26, 2017 at 5:08 am

        Thanks for your advise.. But: To get my Swiss taxes back the Swiss Tax Authorities require a paper signed by the Thai Tax Authortities that I have informed them about my Swiss income.

        I understand that in theory there is no issue for Thailand as long as I don't bring in this revenue the same year. However, there is a difference between theory and every day life. From your experience would see any possible issues?

        BTW, same problematic for Germans (and I guess a number of north European) citizens as well)
        Reply

        Sep 26, 2017 at 5:08 am

        • TheThailandLife says

          September 26, 2017 at 8:40 pm

          I think you are overcomplicating this. You are still a Swiss resident. You are not currently registered to pay tax in Thailand, right? So you don't need to prove anything. And if you are registered to pay tax in Thailand (you complete a tax return), then getting this document should not be a problem. A Thai accountant would be able to help with that.
          Reply

          Sep 26, 2017 at 8:40 pm

  170. Konrad says

    August 24, 2017 at 12:51 am

    At the Thai revenue department page: the following paragraph defines taxable person:Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.I am interpreting this that if I actually transfer only 50% of my income to Thailand, then I also have to pay taxes only for these 50% (as a digital nomad, I have income only in Europe and the customer payments are made to European banks). Or do I misinterpret this paragraph?
    Reply

    Aug 24, 2017 at 12:51 am

    • TheThailandLife says

      August 24, 2017 at 6:50 pm

      If you stay 180 days + in any one year, and the money you bring in from Europe was earned in that same tax year, then you would have to pay tax. But, will you not pay tax on this income in your home country? Where are you registered to pay tax? Your country most likely has a double tax treaty with Thailand -- meaning you only pay tax once. If you pay tax back home, you don't need to pay tax in Thailand.
      Reply

      Aug 24, 2017 at 6:50 pm

      • Ginuwine says

        August 25, 2017 at 9:45 am

        But if a resident, because stay in Thailand more than 180 days+ and is therefor only taxable in Thailand, and not in Sweden anymore, even though im Swedish nationality - but owns a company in Finland and Malta, get dividends every year, if the companies did good.. Get a divident payout of lets say 15.000 euro in 2016 on my finland or maltese bank account, then can transfer in 15.000 euro to Thailand in 2017, taxfree? Because its not same calendar year... Then it would be a Tax Haven?

        And what about the money, if never brought into Thailand?
        Reply

        Aug 25, 2017 at 9:45 am

        • TheThailandLife says

          August 25, 2017 at 11:12 pm

          Thailand isn't a tax haven. You have a tax liability. You must pay tax somewhere, whether in Thailand or elsewhere. Unless you have a company set up in a tax haven - but even then you may run into trouble when the profits enter your home country, because at that point they may become taxable; this is the case in the UK.The reason the Thai law states 'money earned in the same year' is because it presumes this money will go untaxed otherwise, and that you are now treated as resident in Thailand because you stayed more than 180 days in a year. At this point you would inform your home country that you are paying tax in Thailand, and due to the double tax treaty you would not have to pay tax back home. However, this may affect your tax status in your home country and indeed your tax set up. In truth, most people who have a company back home and pay tax back home do not register for tax in Thailand when they stay longer than 180 days in a year. The law is generally aimed at those who are retired in Thailand but bringing in untaxed income.
          Reply

          Aug 25, 2017 at 11:12 pm

          • thailo says

            September 9, 2017 at 4:47 pm

            Note that only the US and Eritrea have citizenship-based taxation.

            Thailand is effectively a tax haven when you only bring in money from past years. Most governments don't care about citizens who are not residents anymore, so for most people: if you live in Thailand, have a company in a tax-free country, and you receive company dividends outside of Thailand, that money is not taxable.

            @Ginuwine: The problem that I see with your situation is that Finland might consider you a resident for tax purposes, because of the ownership of a company there. A common criteria for tax residency is the "centre of economic interests", and your centre of economic interests is clearly Finland.
            Reply

            Sep 09, 2017 at 4:47 pm

            • TheThailandLife says

              September 10, 2017 at 5:34 pm

              Thailand is not a tax haven. While it is true that money brought in from previous years earnings is not subject to tax, if you are earning money in Thailand, from your home country or from elsewhere, you have a tax liability. I have been through the many scenarios with an accountant at Price Waterhouse Coopers. I could technically hide out in Thailand and only bring in earnings from previous years to avoid tax in Thailand, but if this money is earned in the UK it is taxable there. Even if not earned in the UK, when the money is brought into the UK (via bank account or other) it becomes subject to tax. There are very few ways to avoid paying tax, certainly now in the UK. It can be done, but people get snagged when they go home and transfer money to a bank account in their home country that goes over the tax threshold, or need to stay in the UK for longer than 180 days in a year.
              Reply

              Sep 10, 2017 at 5:34 pm

              • thailo says

                September 11, 2017 at 12:00 pm

                Thanks for your response. I agree that if you earn money in the UK it is taxable there.

                However, if you earn money in a tax-free country, you can spend as much time as you like in Thailand, and have nothing to declare, as long as you always bring in money from past years.

                Also, all dividends, capital gains, etc. that happen overseas are not taxable in Thailand (if they remain outside of the country).

                Naturally, one's home country plays a big role in this, and that's why a rule of thumb for tax planning is to cut all ties with one's home country.

                A person from the UK with nothing there, not even a cellphone number, who spends their time mostly in Thailand, and with businesses in Singapore and Estonia, can legally avoid personal income tax and possibly corporate income tax as well, if correctly planned.

                Thailand wants to address this with the introduction of CFC rules, but it might be a while before those rules are in place.
                Reply

                Sep 11, 2017 at 12:00 pm

              • John says

                September 17, 2018 at 4:43 pm

                Sorry if I'm stating the obvious, but just to confirm if I make my salary in Singapore, reside in Thailand, move my salary over a year later so as to not pay Thai tax, the savings I then have in Singapore will be taxed when I move them to the UK at a later date to say buy property for example? ANyone have any recommendations for a good tax consultant to best work this out.
                Reply

                Sep 17, 2018 at 4:43 pm

                • TheThailandLife says

                  September 17, 2018 at 5:11 pm

                  Is the salary taxed in Singapore? If so, no tax is due.
                  Reply

                  Sep 17, 2018 at 5:11 pm

                  • John says

                    September 18, 2018 at 12:22 pm

                    No tax in Singapore as I'm not a resident. So what happens if this is not moved into Thailand? Are you almost better off moving it into Thailand then the UK so it's passed through a countries tax system? All be it maybe none is due if it's from the previous financial year?
                    Reply

                    Sep 18, 2018 at 12:22 pm

                    • TheThailandLife says

                      September 19, 2018 at 6:16 pm

                      If you bring it into Thailand in the year after it is earned then tax won't be due. But you still have a tax liability. So when you bring that money into the UK it becomes eligible for taxation. Unless you have an accounting setup where you are protecting your money through a tax exempt territory and accounting system, you will need to pay tax at some point. Unless of course you plan to never return to the UK and there is a resident. Or you simply decide not to declare your earnings to HMRC, which I would not advise.

                      Sep 19, 2018 at 6:16 pm

        • Boris says

          October 29, 2017 at 10:01 am

          I'm wondering this same thing - if I transfer only 50% of my income into Thailand, and pay tax on that 50%, what about the amount I leave in my home country? Will the home country expect me to pay tax on that amount too, or will the fact that I'm paying my legal share of taxes in Thailand suffice?
          Reply

          Oct 29, 2017 at 10:01 am

          • TheThailandLife says

            October 30, 2017 at 3:18 am

            If you transfer that money into Thailand in the same year you earned it then tax is due. The remaining amount would be taxable in your home country, if it meets the threshold of a taxable income.
            Reply

            Oct 30, 2017 at 3:18 am

  171. Sarai says

    August 22, 2017 at 11:48 pm

    Hi, Pls answer my question...
    I'm Thai. Living in India with one job that pays tax here and doing part time consultancy in U.K online. I will get paid as per days of working. There is no fix per year. The money will be paid through my bank acct in Thailand. Do I need to pay tax on that in Thailand? If yes, how much would that be?

    Thank you
    Reply

    Aug 22, 2017 at 11:48 pm

    • TheThailandLife says

      August 24, 2017 at 6:46 pm

      It depends on the tax law in India. Technically you are doing this work in India (from your computer), but the money is being paid to Thailand and never enters India. So it depends on how they view this under their tax law. That said, in my experience this income is taxable in Thailand. So whether you pay tax depends on how much you earn. Under 150k Baht is non-taxable. See the table in the post.
      Reply

      Aug 24, 2017 at 6:46 pm

  172. Ave says

    August 2, 2017 at 11:11 pm

    If I am there for short term work (eg 4-6 mths), am I liable for income tax? I am a resident of a country with Double Taxation Treaty. Does that make any difference in income tax computation?
    Reply

    Aug 02, 2017 at 11:11 pm

    • TheThailandLife says

      August 3, 2017 at 3:16 am

      If you are working as an employee for a company that pays tax in Thailand then you will pay tax on your salary.
      Reply

      Aug 03, 2017 at 3:16 am

  173. Sen says

    August 1, 2017 at 8:36 pm

    I am a foreigner, 2 years from now I started to work in Thailand , I have depended parent who stay in my home country. My parents are above 60 years old. Can I claim tax exemption for them?
    Reply

    Aug 01, 2017 at 8:36 pm

    • TheThailandLife says

      August 2, 2017 at 5:48 pm

      No, because your parents don't live in Thailand.
      Reply

      Aug 02, 2017 at 5:48 pm

  174. kJ says

    July 25, 2017 at 12:11 pm

    Hi,
    If i move to Thailand and have an income from a foreign source and the amount is paid to a a bank account outside of Thailand- Do I have to pay taxes in Thailand when I don´t pay taxes in the other country?
    Thanks
    Reply

    Jul 25, 2017 at 12:11 pm

    • TheThailandLife says

      July 25, 2017 at 4:48 pm

      It depends: Will you be residing in Thailand for more than 180 days in the calendar year? And will you bringing in income that was earned in the same tax year? If yes, then you are required to pay tax on that income in Thailand.
      Reply

      Jul 25, 2017 at 4:48 pm

  175. Wolfgang says

    July 18, 2017 at 3:35 am

    Hi, I am considering to relocate to Thailand as a retiree. Is retirment income taxed the same as any other income?
    Thank you.
    Reply

    Jul 18, 2017 at 3:35 am

    • TheThailandLife says

      July 18, 2017 at 8:06 pm

      Do you mean pension income? If so, this is taxed when paid at source and would not be taxed in Thailand.
      Reply

      Jul 18, 2017 at 8:06 pm

      • Wolfgang says

        July 18, 2017 at 8:59 pm

        Thank you, that's what I wanted to know. Best wishes.
        Reply

        Jul 18, 2017 at 8:59 pm

  176. Rob says

    July 8, 2017 at 4:25 pm

    If I am paying taxes in my home country and live in Thailand more than 180 days a year I have to pay an additional tax in Thailand on my home country earnings?
    That's double taxation...
    Reply

    Jul 08, 2017 at 4:25 pm

    • TheThailandLife says

      July 8, 2017 at 9:18 pm

      No you don't, not if your country has a double taxation treaty with Thailand.
      Reply

      Jul 08, 2017 at 9:18 pm

  177. Daman says

    June 29, 2017 at 11:08 am

    Can you provide the names and contact info of some competent, English-speaking accountants? I'm currently not in Thailand, so accountants comfortable with email would be great.
    Reply

    Jun 29, 2017 at 11:08 am

    • TheThailandLife says

      June 29, 2017 at 4:55 pm

      Try interactive thailand .com . I can't vouch for them but a good friend of mine uses them for his business in Thailand, which has 40 or so employees and has been running 7 years.
      Reply

      Jun 29, 2017 at 4:55 pm

  178. Johnny says

    May 15, 2017 at 10:54 pm

    Hello I do have a question about income and taxes. First of all I have a Thai friend that wants to hire me at his business. Is it true that for US citizens they must pay you a minimum of 60,000 baht a month in order to hire you and give you a work permit. If this is true then he will have to pay me 720,000 baht a year and at a 15% tax rate that is 108,000. So are you saying that at the end of the year I would be responsible for 108,000 baht but with a deduction of 60,000 baht for my wife and I and 15,000 for a child which would be 75,000 I would need to pay 33,000 baht to the Thai tax office every year?
    Reply

    May 15, 2017 at 10:54 pm

    • TheThailandLife says

      May 15, 2017 at 11:45 pm

      It would seem that way, though I'm not 100% clear if the spouse and child deductions apply to non-Thai partner/children, or partner/children of non-Thai worker.

      There is an update to the deduction as follows:
      Deductible expenses for income under Sections 40 (1) [employment income and other fringe benefits derived from an employment contract] and 40 (2) [service income derived from services that are not professional services and are not services provided as part of a business that requires substantial capital investment] of the Thai Revenue Code would increase from 40% of income (capped at 60,000 baht) to 50% of income (capped at 100,000 baht).
      Reply

      May 15, 2017 at 11:45 pm

  179. Jon says

    May 9, 2017 at 6:54 pm

    Where is the tax office in Bangkok, there appears to be 3, do I just go to anyone of them?
    Reply

    May 09, 2017 at 6:54 pm

    • TheThailandLife says

      May 10, 2017 at 4:05 pm

      2884/1, FCI2 Building, New Petchburi Road, Bang Kapi, Khet Huai Khwang, Bangkok, 10320, Thailand Phone: +66 2 718 0651
      Reply

      May 10, 2017 at 4:05 pm

  180. Frank says

    April 26, 2017 at 4:18 am

    Hi.

    I just heard of a thai friend that if thais travel inside Thailand, and spend their holliday at hotels there, they can get a tax deduction.

    Is this true?
    Reply

    Apr 26, 2017 at 4:18 am

    • TheThailandLife says

      April 26, 2017 at 4:19 am

      Not heard of this, but I guess it's possible.
      Reply

      Apr 26, 2017 at 4:19 am

  181. Eric Lam says

    April 14, 2017 at 7:14 pm

    Hi, I and three other friends jointly bought a condominium lease in Phuket which is to be leased out part of a hotel the property is still under construction now will be completed by 2019.

    I have a few questions as follows:-

    1) The developer has offered a 5% interest for the full payment we made - is this taxable ? and If yes how are we to file the income tax in Thailand ? Is there a minimum amount and below where we are not required to file tax forms ?

    2)Is there a different treatment for rental income that we expect to receive in the future ?

    3) The property is held jointly in 4 names, how do we file income tax assuming that we have to ? Is it filed jointly or separately filed by 4 separate persons ?

    4) Based on what I have read all of us will be non tax resident in Thailand as we do not spend more than 180 days in Thailand in any one year.

    5) Can you recommend an accountant or tax preparer that can help me file the tax forms in Thailand as none of us are anywhere near Thailand ? and How much would this usually cost ?
    Reply

    Apr 14, 2017 at 7:14 pm

    • TheThailandLife says

      April 15, 2017 at 10:56 pm

      If the interest and any rental income is paid to you or your company that exists outside of Thailand then the money will be taxable in your home country, unless you are considered resident in Thailand and spending that income in the same year. I think your money will be subject to 1% withholding tax, but you can check that at this page: http://www.rd.go.th/publish/6044.0.html
      Reply

      Apr 15, 2017 at 10:56 pm

  182. Kunal Mitra says

    April 9, 2017 at 9:49 pm

    I propose to take up residence in Thailand in next 2 months and propose to reside for more than 180 days & presumably will come under Tax net. I shall have no income in Thailand. My present income is full time online trading in CFD, Forex, Commodities etc. through my broker in Cyprus. Will it be considered a foreign income & the amount repatriated to Thailand will be taxed(? The amount will not be taxed in my home country since I shall be treated non-resident there
    Reply

    Apr 09, 2017 at 9:49 pm

    • Teriq says

      April 10, 2017 at 3:26 pm

      This question has been equally asked in various forms below. However, it has not really been answered as far as I can see. Would it be possible for The ThailandLife to answer.
      Reply

      Apr 10, 2017 at 3:26 pm

      • TheThailandLife says

        April 10, 2017 at 3:49 pm

        I have deleted your capital letters. There is no need to shout.What part haven't I answered. I have answered this in full twice now. Please read my latest answer thoroughly. You can ask any reputable accountant and they will tell you the same.
        Reply

        Apr 10, 2017 at 3:49 pm

    • TheThailandLife says

      April 10, 2017 at 3:39 pm

      So you will be non-resident in your home country but living in Thailand. So your tax liability will be in Thailand. Thailand is not a tax haven, so when you bring your untaxed earnings into Thailand to spend, if you have not paid tax in your home country then you will be subject to tax in Thailand. Whether you choose to declare this or not is your business, but at some point, assuming your home country has an income tax system too, you will have to pay tax. Unless of course you incorporate a company in a tax-free country and go to spend the money there.As I have said previously: Avoiding tax is the easy part. You can incorporate a company offshore and be non-domicile in your home country. But gaining access to the money to spend is the hard part. Because the moment you transfer money from the country your company is incorporated in, you will have to pay tax. To avoid this, you would need to take up residence in a tax-free country too. But even then, what if you visit your home country and need to transfer money to a bank account there to spend. This is where you become unstuck.
      Reply

      Apr 10, 2017 at 3:39 pm

      • EDO says

        April 10, 2017 at 4:28 pm

        Dear Sir,
        still there is an unclear part in your answer.
        You say "if you bring your untaxed earnings...."
        What about if one brings his existing capital? Which might be taxed or not in the past.

        What about if you bring your earnings in the next year? The eranings are already considered a capital, as somewhere was mentioned that the eranings are taxable in Thailand if brought into Thailand in the same year when earned.

        Please clarify this?

        regards
        Reply

        Apr 10, 2017 at 4:28 pm

        • TheThailandLife says

          April 10, 2017 at 4:37 pm

          I quote: "Earnings arising outside Thailand - includes inter-alia job income; rental income; pension income; investment income (ie interest and dividends) that does not come from activities in Thailand - is only taxable in Thailand to the extent that you bring it into Thailand in the same Thai tax year that you earned it. If you are able to show that you are not relying on current year income for current year spending in Thailand (ie you are living off 'capital' (= earnings of previous years)) you will not be taxed in Thailand for those foreign (to Thailand) earnings. In short, Thailand does not tax any of its residents on worldwide income that is not remitted in the same tax year. If you are confident that you can demonstrate that you are spending in Thailand out of prior year foreign earnings and not out of current year earnings you can claim a tax refund."But you still need to file a tax return. And as I've said, even if you are exempt from paying tax in Thailand, you still have a tax liability in your home country when the money is brought in, regardless of where you have been stashing it.
          Reply

          Apr 10, 2017 at 4:37 pm

          • ado says

            April 10, 2017 at 5:02 pm

            Dear Sir,
            Thank you. It becomes clearer.
            I guess nobody wants to pay unnecessary taxes for the Politicians to become richer.
            So if you spent all your earnings in the next tax year in Thailand, then you do not need to pay anything in your home country as there will be nothing to transfer there. Correct?

            1. Anyway I can keep my earnings under company name and transfer as needed, when needed.
            Are there any rules in Thailand about offshore companies that belong to Thai residents?
            If I am a Thai resident and have a company outside Thailand, which does not do any business in Thailand, what are the tax liabilities for such a company and the Thai resident/shareholder?

            2. if you hold your assets outside the home country and live in Thailand, what happens when the banks report you accounts to the Thai authorities?
            Will this couse any problems in Thailand? Those will be assets that have been earned outside Thailand and not brought into Thailand and will become capital in the next year.


            Regards
            Reply

            Apr 10, 2017 at 5:02 pm

            • TheThailandLife says

              April 10, 2017 at 5:11 pm

              Correct. But you still need to file a tax return.1. You are brining money into Thailand, so again, you need to file a tax return to show the money is not being spent in the year it is earned.2. Why would there be a need to report you? You should already be transparent about your earnings through your tax return.If you are earning a considerable income and you are seeking to avoid paying tax, it really would pay for you to spend some of that money on an accountant. You live in Thailand where accountants are relatively inexpensive, so just pop down to your local accountants and pay for an hour of their time to fully understand the requirements. My knowledge is proficient for the average person, but not for complex tax avoidance.Tax may make some politicians richer in corrupt countries, but Thailand offers free medical care to all its citizens, including the very poor and disabled. So you if you are benefiting from living in Thailand and using public services such as parks, roads, schools, hospital, cultural sites, etc., then it won't hurt you to contribute to society and help those less fortunate than yourself.
              Reply

              Apr 10, 2017 at 5:11 pm

              • Kunal Mitra says

                April 10, 2017 at 6:49 pm

                I am equally interested to pay tax in a country where I am resident and live permanently. All I wanted to know whether my type of income will be treated as foreign income and whether the tax will be imposed only on amount that I shall bring in to Thailand in the particular tax year. I think my query is clarified by your answer
                Reply

                Apr 10, 2017 at 6:49 pm

              • Kunal Mitra says

                April 10, 2017 at 7:01 pm

                I had sent my tax query to a tax consultant in Thailand and just now received his email. He has advised me exactly in the same line as yours. Thank you agaim
                Reply

                Apr 10, 2017 at 7:01 pm

              • edo says

                April 10, 2017 at 7:49 pm

                Dear Sir,
                Thank you.
                You are correct, however there are few factors I need to consider, that is why I ask the questions in details.

                I am not a Thai resident. I am considering moving as Retiree to a country where I pay limited and reasonable amount of tax. It might be Malaysia, Thailand, Mauritius etc. Once the country is selected, I will deploy a tax consultant in the relevant country.

                1. In regards to tax returns-do I have to fill tax return based on Worldwide Incomes if I am a Thai resident/non-citizen on Retirement visa? I know that all money sourced from Thailand have to be in the tax return, but what about the incomes outside Thailand and not brought in Thailand?
                2. All banks are starting reporting based on the residency of the account owner. So my account will be reported in Thailand if I am a Thai resident. If I do not declare in the Thai Tax return the money earned and kept outside Thailand, this might cause problems.

                And last but not least, I have been living in lots of countries and everywhere I end up paying tax and not getting any benefits from it. I have always had to pay for hospital, security, education for my children, government services. Maybe somewhere taxes are used for good of the people, but I have not seen this.

                Even Thailand is known as corrupted country-you better know the past and what was in the news in regards to your ex-president.
                And even If I pay taxes in Thailand, what benefit do I get for me and my family? As a non-citizen, one cannot get medical aid, on the contrary, the hospitals rip foreigners apart when they end up there. I need a very expensive insurance to cover part of the costs. Schools, government services, etc., all is paid for. Just an example - To visit a park, a foreign retiree is paying few times higher fee than a local.
                So excuse my statements, but that is the reality I see.

                Regards
                Reply

                Apr 10, 2017 at 7:49 pm

  183. bryan kinsella says

    March 19, 2017 at 10:54 am

    I am considering retiring to Thailand from the UK. I would like to understand the tax position on receiving my private pensions in Thailand. I assume it would be treated as foreign income but would it be taxed?
    Reply

    Mar 19, 2017 at 10:54 am

    • TheThailandLife says

      March 20, 2017 at 4:40 am

      Your pensions are taxed at source when withdrawn in the UK. Therefore you wouldn't pay tax again on them in Thailand.
      Reply

      Mar 20, 2017 at 4:40 am

  184. IForget says

    March 16, 2017 at 9:26 am

    I find this site useful as it clears up the gossip/ misinformation area. Someone had a question about land prices in or around major cities. I live in Surin province. Land is measured in RAI (ไร่๗ ไ้รแ้), which is some fraction of an acre. I think either 3/4 or 4/3, but it doesnt really matter. Here 20 Rai of land outside Surin costs 3m Baht, or 1 Rai = 150,000 บาท. Your Thai partner will own it, but that does not stop you sharing any profit on the land (either crop or resale, if a contract between you exists between you.
    Reply

    Mar 16, 2017 at 9:26 am

    • TheThailandLife says

      March 16, 2017 at 5:02 pm

      I'm not 100 percent sure on this. I could be wrong... but under Thai labour laws I don't think you could profit directly from harvesting crops or the resale of land, unless you set-up a Thai company and registered your interest in the land through that company. In this situation, I think you'd probably want to say that your partner chooses to give/gift you x amount of money rather than that you are profiting from the land, as it may be seen at a legal level that your wife bought the land with your money, put it in her name and is giving you the profit. Your wife can just gift you money from her income (not necessarily attributed to the land), which she would have paid tax on anyway. In this regard it would just be a case of a wife giving her husband money.1 rai = 0.39 acres (according to Google) :)
      Reply

      Mar 16, 2017 at 5:02 pm

  185. Eugene says

    March 15, 2017 at 3:10 am

    Hello,
    the law say:
    "A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand."

    If one has incomes outside Thailand and does not bring those in Thailand in the year of earning, those are non taxable in Thailand.
    Please advise what is wrong with this as it is noty mentioned in your article?
    Reply

    Mar 15, 2017 at 3:10 am

    • T says

      March 15, 2017 at 2:02 pm

      Also, in response to the very first comment below ThailandLife itself says

      "TheThailandLife says

      In terms of earnings on investments overseas, while living in Thailand, there’s a rule that foreign income is only subject to tax in Thailand if you bring it into the country in the same year it was earned."

      So ThailandLife please kindly clarify. Thank you.
      Reply

      Mar 15, 2017 at 2:02 pm

      • TheThailandLife says

        March 15, 2017 at 6:48 pm

        You have clarified the question with my answer:) Foreign income is only subject to tax in Thailand if you bring it into the country in the same year it was earned. But also remember that it is likely your country has a double tax treaty with Thailand, so if that income has already been taxed in your home country then it is NOT eligible to be taxed in Thailand.
        Reply

        Mar 15, 2017 at 6:48 pm

        • Eugene says

          March 17, 2017 at 1:00 am

          Hello,
          I will try to ask the question in clearly manner.
          Let's assume that I reside in Thailand and I am a tax resident in Thailand.
          Let's assume that I receive incomes/interest in Offshore bank account from cash deposits and Intellectual Property Rights(Royalties) and those are not taxed in my home country as i do not reside there.

          Accordingly the law reading those incomes are not taxable in Thailand if they are remitted in the next tax year or not remitted at all in Thailand.
          IS THAT CORRECT?
          The offshore banks will start reporting the account balances in the country of residency(Thailand in this case) as from this year.
          Will this cause any tax liabilities/problems for a Thai resident (on retirement visa)?
          Reply

          Mar 17, 2017 at 1:00 am

  186. mark desmond hughes says

    March 8, 2017 at 8:01 pm

    I got married in January last year and work for a company legally in Bangkok. However, they did not record my marriage. They are now aware. Do I deserve a tax rebate and, if so, how much? My salary is above 1 million baht a year but below 1.5 million. Does my wife get a rebate? She is currently on 5% tax?
    Regards,
    Mark
    Reply

    Mar 08, 2017 at 8:01 pm

    • TheThailandLife says

      March 8, 2017 at 11:46 pm

      I wasn't aware that being married means you pay less tax. I'm pretty sure it doesn't.
      Reply

      Mar 08, 2017 at 11:46 pm

      • mark hughes says

        March 15, 2017 at 1:12 pm

        Admin where I work say it does but aren't sure how much less. We shall see.
        Regards.
        Reply

        Mar 15, 2017 at 1:12 pm

  187. Jan says

    February 17, 2017 at 3:56 pm

    Hello! Thanks for the very useful information!
    Do you have a recommendation for an accountant, I would like someone to file my tax return for me for 2016. Nearly all my income is from renting out my four Thai properties - is it correct that there is a 30% deduction for rental income of homes/condominiums?
    Best wishes
    Jan
    Reply

    Feb 17, 2017 at 3:56 pm

    • TheThailandLife says

      February 19, 2017 at 5:17 pm

      Hi Jan, I don't, sorry!
      Reply

      Feb 19, 2017 at 5:17 pm

  188. Angelo says

    January 13, 2017 at 5:33 pm

    The accountant of a friend of mine living in Thailand claimed: if you have no work permit, and mainly work "online" for business partners outside of Thailand, it is tax free. As: "no work permit" -> "no tax number" -> "no taxes". However this clearly implies: you are not self employed working in Thailand for Thai business partners or are "employed" by a Thai employer.
    Anyway, no idea if that is "correct", just liked to mention it in regards to your "Resident Vs Non Resident" paragraph, which basically contradicts the accountant I mentioned.
    Reply

    Jan 13, 2017 at 5:33 pm

    • TheThailandLife says

      January 17, 2017 at 4:16 pm

      Well, technically he is right because you need a tax number to pay tax. But they'll happily issue you one :)The point here is that if you are paying tax on your income outside of Thailand they you don't need to worry, if that is, you are a resident of a country that has a double tax treaty with Thailand.The issue here is that a lot of people are "hiding out" in Thailand and working online, believing that Thailand is a grey tax zone, or even a tax-free haven. It isn't.Sure, you don't need a work permit (yet) because the current law hasn't been updated to enforce rules for this type of work and they aren't sure how to tackle it, but regardless of the work permit issue your income needs to be taxed either in your home country or in Thailand.If you earn money, you have a tax liability. You will have to pay tax on those earnings, somewhere, at some point. Unless you want to move to the Cayman Islands.
      Reply

      Jan 17, 2017 at 4:16 pm

  189. Alan says

    January 12, 2017 at 5:14 pm

    Hi, thanks for informative article.

    I have a Thai spouse and currently living in Thailand on the Thai Marriage Visa (and considered a resident).

    I currently have a small consulting project for which I am paid B140,000 for services performed within Thailand.

    Since this "small" income is tax-free (in the 0% tax bracket), do I have to submit income tax returns? PS. The company which commissioned the project is deducting 3% withholding tax from the total amount.
    Reply

    Jan 12, 2017 at 5:14 pm

    • TheThailandLife says

      January 13, 2017 at 5:45 am

      The company you did the work for deducted 3% withholding tax on the basis that you were being paid as a business entity outside of Thailand. I'd leave it this way, because by definition you have carried out this work illegally, without a work permit, or a business visa -- which would enable you to carry out certain acts of business while on a visit to Thailand. You can't work on a marriage visa. If you had a registered Thai company, you would file a tax return, regardless of whether you earned under the threshold to pay tax. I'd pocket the money and keep quiet :) But be careful doing such work going forward.
      Reply

      Jan 13, 2017 at 5:45 am

  190. Sam says

    January 5, 2017 at 1:10 pm

    Could I be contacted privately as I would like to claim some of the allowances and seek assistance on this process? - is that possible, thanks.
    Reply

    Jan 05, 2017 at 1:10 pm

  191. Val says

    December 18, 2016 at 5:51 am

    Hi we are currently in Australia but own condo in Thailand which we rent out - last year we submitted tax return whilst we were staying in Bangkok but this year we will not be returning until Aug 2017. Are we able to lodge tax return online from Australia - I have searched but cant find anything on this. many thanks
    Reply

    Dec 18, 2016 at 5:51 am

    • TheThailandLife says

      December 19, 2016 at 1:32 am

      I'm pretty sure only paper returns are accepted. could you pay an accountant to do it for you?
      Reply

      Dec 19, 2016 at 1:32 am

  192. Abhijat says

    November 9, 2016 at 6:41 pm

    Hi,

    I am working in Thailand & my parents are in my home country, under this condition can I still claim 30,000 as tax free from my income.

    Many thanks,
    Abhijat
    Reply

    Nov 09, 2016 at 6:41 pm

    • TheThailandLife says

      November 9, 2016 at 9:47 pm

      No, what part of the post did you read that made you think that?
      Reply

      Nov 09, 2016 at 9:47 pm

      • Abhi says

        November 9, 2016 at 11:35 pm

        Exemption of 30,000 for the parents above 60, sorry my mistake I got confused.
        Reply

        Nov 09, 2016 at 11:35 pm

        • TheThailandLife says

          November 10, 2016 at 9:02 pm

          No worries. That is for Thai nationals: 30k for the taxpayer and spouse’s parents, if the parents are over 60 years old and whose income for the tax year is below 30,000 Baht
          Reply

          Nov 10, 2016 at 9:02 pm

  193. Patricia Wohlwend says

    November 1, 2016 at 5:09 pm

    If I retire in Thailand I will only have my pension, what is the tax rate on that?
    Reply

    Nov 01, 2016 at 5:09 pm

    • TheThailandLife says

      November 1, 2016 at 5:12 pm

      If your pension is taxed, I assume it will be done so in your home country prior to you receiving it. Therefore, under the double tax treaty your country will have with Thailand, you won't need to pay tax on it in Thailand.
      Reply

      Nov 01, 2016 at 5:12 pm

      • Patricia Wohlwend says

        November 4, 2016 at 2:07 pm

        Thank you. Even if I'm in Thailand more than 180 days?
        Reply

        Nov 04, 2016 at 2:07 pm

        • TheThailandLife says

          November 4, 2016 at 4:10 pm

          Yes. :)
          Reply

          Nov 04, 2016 at 4:10 pm

  194. TrulyBlue says

    October 17, 2016 at 7:53 pm

    VERY informative. Thanks! When you mention an amount for tax purposes, sometimes you state that is baht and sometimes there is no designation. Are all income amounts you refer to in baht?

    I receive a death benefit which falls under a narrow exemption in US for taxation and is not taxed. Also, Social Security. I assume neither would be taxed? Also, do I have to have a job lined up first to get a work permit?
    Thank you.
    Reply

    Oct 17, 2016 at 7:53 pm

    • TheThailandLife says

      October 18, 2016 at 7:42 pm

      All amounts are Thai Baht. The death benefit and social security will not be taxed. You need a job prospect lined up to get the B visa, then you travel to Thailand and your employer will sort out the work permit. You can see all the details in my big Thai visa post.
      Reply

      Oct 18, 2016 at 7:42 pm

  195. Chris Caridia says

    October 2, 2016 at 1:50 pm

    If you have a retirement Visa in Thailand you're not actually allowed to work. So if you do work and declare it, you get into trouble with your Visa
    Reply

    Oct 02, 2016 at 1:50 pm

    • TheThailandLife says

      October 3, 2016 at 10:27 am

      This is true, but is it not possible to apply for a Work Permit? As I understand it, this is possible in some circumstances.
      Reply

      Oct 03, 2016 at 10:27 am

      • tom says

        October 23, 2016 at 11:39 am

        Yes, a retiree can apply for and receive a work permit, but then their residence status would be changed from retired to employed.

        It is not possible for foreigners in Thailand to work here and be retired here at the same time.

        A retiree can receive other types of income, for example from investments, and would be taxed accordingly.
        Reply

        Oct 23, 2016 at 11:39 am

        • TheThailandLife says

          October 23, 2016 at 12:06 pm

          So you wouldn't need to get a B visa first, and then the work permit from said company?
          Reply

          Oct 23, 2016 at 12:06 pm

  196. Glenn says

    October 2, 2016 at 7:41 am

    If I retire in Thailand on the retirement visa, would I pay taxes on investment income, earned outside of Thailand?
    Reply

    Oct 02, 2016 at 7:41 am

    • TheThailandLife says

      October 2, 2016 at 9:00 am

      No, because you will be paying tax in your home country on these investments. Thailand has double tax treaties with most countries which means if you pay tax at home on investments you won't be required to pay it here.
      Reply

      Oct 02, 2016 at 9:00 am

  197. Sean says

    September 4, 2016 at 10:53 pm

    Hi,

    I have 2 Thai kids, aged 17 and 16.
    They have recently moved to Australia to finish their studies.

    Am I, as a Thai tax payer, still entitled to the 15k per child benefit.
    I do realise I won't get the 2k per education allowance.

    Many thanks,

    Sean
    Reply

    Sep 04, 2016 at 10:53 pm

    • TheThailandLife says

      September 5, 2016 at 3:42 am

      I don't know what the Australian law is, so afraid I can't answer that.
      Reply

      Sep 05, 2016 at 3:42 am

  198. MarkmBha says

    July 20, 2016 at 10:47 am

    Very interesting information.
    Reply

    Jul 20, 2016 at 10:47 am

  199. Ken says

    June 23, 2016 at 1:42 pm

    This article was actually rather good timing as I was just thinking about income tax in Thailand the other day. I will be retired of course - and I assume that retirement benefits are not taxed - but if I should ever buy a second condo for investment purposes I wanted to know what the taxes would be on rental income, as well as any property taxes.

    Anyway, its good to know that, should I decide to become a webcam stripper while in Thailand, I won’t have to pay taxes in both countries. 

    By the way, in your opinion, do you think that these “digital nomads” truly believe that they are not required to pay taxes? Or do they just figure that if they can get away with it then why bother? Or perhaps they are just rationalizing to themselves why they should not be obligated to pay taxes. After all I’ve found that human beings are very good at rationalizing unethical behavior to get what they want, particularly when the person being short-changed is a government or big company. Of course, I suppose their also might be a few out there who fear that if they register as tax payers now then they will be more likely to get into trouble once the laws change and government cracks down on people doing this kind of work without a work visa.
    Reply

    Jun 23, 2016 at 1:42 pm

    • TheThailandLife says

      June 27, 2016 at 2:12 pm

      In terms of earnings on investments overseas, while living in Thailand, there's a rule that foreign income is only subject to tax in Thailand if you bring it into the country in the same year it was earned. Of course, if you bought a second condo then you'd have to pay tax on the rental profits.I'm not sure in all cases those working online believe they don't have to pay tax, but I've heard the "grey zone" rumour a number of times before. I think Thailand makes for an easy place to hid out and stay off the radar. Thailand doesn't have its act together in updating the work permit law to cover the digital age, but when it does I'm pretty sure they will start looking at such cases and asking the simple question, "Where are you currently paying tax". The other thing people should consider is that if you move back to your home country and suddenly start paying tax, they may well ask, at some point -- when they see how long your business has been in operation, "where did you pay tax for those years?" Then you'd face the prospect of having to pay a huge tax bill and possibly fines too.My advice to anyone working online would be to start paying tax asap; not necessarily because I agree with income tax laws, but because you could save yourself a lot of headache in the future.
      Reply

      Jun 27, 2016 at 2:12 pm

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

 

thethailandlife

Hi! I’m Peter. I’ve been living & traveling in Thailand for 14 years. I’m here to give you all the information you need to make your Thai adventure safe, happy, & successful.

Recommended Thailand Services

I get a lot of requests for recommendations on services related to living in Thailand. To make things easier for you, I’ve compiled a list of those I use below.

Learning Thai

Thaipod101 is the best way to learn Thai online. It's how I started learning. They have hundreds of video and audio lessons to help you start speaking Thai today. Start free here.

Sending Money

Wise is the cheapest and fastest way to send money to Thailand. I use it and so do many of my readers. Go here to get your first transfer free.

Financial Planning

Whether you need life insurance, pension planning or other investment advice, I can connect you with my personal IFA. Simply fill out this form.

Health Insurance

I recommend getting a quote from Cigna for international Insurance, and then comparing that with local insurance premiums on Mr Prakan.

Travel Services

Hotels: Agoda offers good deals on hotels in Thailand. This is because they are located in the region and secure lots of special promotions. It's also worth trying Booking.com and Hotels.com for comparison.

Travel Insurance: SafetyWing is great for trips to Thailand and elsewhere. I've used them many times. If you're from the UK/Europe you can also try True Traveller.

Over 70? Insure My Trip. has policies for those struggling to find travel insurance cover due to age restrictions.

Bank Account

Need an international bank account that holds multiple currencies and lets you transfer, receive & spend wherever you are, with a MasterCard. I've used one for 4 years. Check out Wise.

Rent / Buy Property

Looking for an apartment to rent or a home to buy? For the largest selection of properties in Thailand, and a completely free service, visit PropertyScout here.

Data Security

To keep your data secure you should use a VPN when using public WIFI and when accessing internet banking and other sensitive information online. I use both Vypr VPN and Nord VPN.

Reader Favourites

1. Cheapest Way to Send Money to Thailand

2. Top 15 Thai Love Phrases [Video]

3. 100 Interesting Facts About Thailand

4. Best VPN to Protect Your Online Privacy

5. Buying a Condo: 9 Questions Before You Decide

6. Get Fluent in Thai in 3 Months!

7. Top 12 Jobs for Thailand Expats

8. Expat Life Insurance: 10 Must-Know Facts

9. The 4 Best Thai Dating Sites

loader

GET MY NEWSLETTER

Join thousands of others who receive my monthly roundup of content & insider tips on how to survive & thrive in Thailand.

*Please check your inbox to confirm your email address

Helpful Posts

+ Get the Right Visa
+ Get COVID Insurance
+ Get Health Insurance
+ Learn Basic Thai
+ Check Cost of Retirement
+ Check Cost of Living
+ Find a TEFL Course
+ Find a Job
+ Open a Thai Bank Account
+ Get Married
+ Best Visa Run Option

Join The Conversation

  • TheThailandLife on How to Get a UK Visitor Visa for Your Thai Partner [in 6 Steps]
  • Simon Windley on How to Get a UK Visitor Visa for Your Thai Partner [in 6 Steps]
  • TheThailandLife on The Cost of Living in Thailand in 2023 – How Much Do You Need?
  • Mark on The Cost of Living in Thailand in 2023 – How Much Do You Need?

Contact | Privacy Policy | Site Terms & Disclaimer| Media Pack 

Copyright © TheThailandLife.com 2023. All Rights Reserved.
No content on this site may be copied without written consent from TheThailandLife.com