Accounting, tax & payroll
Thai Personal & Expat Tax: 180-Day Residency, Foreign Income
Expat personal-tax errors in Thailand usually come from three things: counting residence days wrongly, not separating the year foreign income arose from the year it was brought in, and choosing PND.90 when PND.91 applies or vice versa. We check all three before computing anything, confirm the scope in writing and do not guarantee the assessment, which is the Revenue Department's decision.
Check your position in four common cases
| Case | Status that year | What to check |
|---|---|---|
| In Thailand under 180 days | Not resident that year | Thai-source income is still considered, e.g. salary for work in Thailand or rent from Thai property |
| 180+ days, Thai salary only | Resident | Usually PND.91; check the 50 Tawi certificate and documented allowances |
| 180+ days and money brought in from abroad | Resident | Separate income from capital and whether it arose before or from 1 Jan 2024; check treaty credit; use PND.90 |
| LTR visa holder | Depends on actual days | Check the LTR category on the approval, then assess relief for each income type |
General information only, not a ruling on your individual position.
Evidence to keep from day one
Keep pre-2024 savings in a separate account, retain the 31 December 2023 statement and record the source each time you bring money into Thailand. Never share your e-Filing password or bank OTP; you should always approve the return before it is filed.
Work we accept
- Count residence days in the tax (calendar) year from passport stamps or travel history to test Thai tax residency
- Separate foreign income by the year it arose and the year it was brought in, with source-account evidence
- Choose PND.90 or PND.91 by income type and check whether a half-year PND.94 is also due
- Check foreign tax credit under the relevant double tax agreement
- Check LTR tax conditions against the LTR category actually granted
- Prepare and file through the Revenue Department e-Filing system after the taxpayer reviews and approves
What we do not do
- Guaranteeing tax results, refunds or the outcome of a Revenue Department review
- Structuring to evade tax or conceal income
- Investment advice, or filing returns in other countries on your behalf
Documents to prepare
- Every passport used in the tax year, or an entry/exit travel record
- Thai withholding certificates (50 Tawi) from your employer or payers
- Foreign bank statements showing transfers into Thailand, plus evidence of the year the money arose (salary, older savings, asset sale)
- Foreign returns or proof of foreign tax paid, if claiming a credit
- LTR approval letter showing the category granted (if any)
- Evidence for allowances claimed, e.g. life-insurance premiums, social-security contributions, provident fund
How the work proceeds
1.Count days and confirm status
We total your days in Thailand in the calendar year; 180 days or more makes you a Thai tax resident for that year. Status is re-tested every year.
2.Map income by source and year
We separate Thai-source income from remitted foreign income and identify whether it arose before or from 1 January 2024, because Revenue Department guidance turns on the year income arose.
3.Check reliefs
We check treaty credit, documented allowances and LTR conditions for your category, and do not claim any relief that lacks evidence.
4.Taxpayer reviews the draft
We send the draft return and computation summary for you to check and confirm; you remain responsible for the facts you provide.
5.File and keep proof
We file through e-Filing on time, keep the submission receipt and follow up on any document request or refund.
Statutory deadlines
- Annual PND.90/91 is due by 31 March of the following year; the Revenue Department usually announces an extension for online filing each year — check that year's notice.
- Half-year PND.94 for certain income, such as rent and business or professional income, is due by the end of September of the same year.
- A refund claim is generally due within 3 years of the filing deadline.
Before you decide
- The test is '180 days or more' in the calendar year — not 12 months from arrival, and not tied to the visa type.
- Foreign income arising from 1 January 2024 and brought into Thailand in a year you are resident may be taxable even if brought in a later year; keep evidence that separates older savings from the start.
- LTR tax treatment differs by LTR category; check your actual approval rather than assuming one rule fits every holder.
- Foreign tax credit needs a treaty and proof of tax actually paid, and is generally capped at the Thai tax on that income.
- We do not guarantee tax results or refunds — the Revenue Department decides.
Frequently asked questions
How many days make me a Thai tax resident?
Being in Thailand for 180 days or more in total during the tax year (1 Jan–31 Dec) makes you resident for that year. Separate stays are added together, status is re-tested every year, and visa type does not change the test.
Is every transfer from abroad taxable?
No. Revenue Department guidance looks at whether the money is income and when it arose. Income that arose before 1 January 2024 is relieved under a Revenue Department instruction, and capital that is not income — such as already-taxed savings — needs clear evidence separating it.
When do I use PND.90 instead of PND.91?
PND.91 is for people whose only income is employment income (salary). PND.90 is used when there are other income types too, such as rent, business income or foreign income that must be included.
Do LTR visa holders pay no tax at all?
No. LTR tax benefits depend on the category granted — for example, relief on remitted foreign income for some categories, or a special rate on qualifying employment income for highly skilled professionals. Other Thai-source income is still assessed normally.
I paid tax abroad. Will I be taxed twice?
If Thailand has a double tax agreement with that country, the foreign tax paid may be credited against Thai tax under the treaty's terms. You need proof of tax actually paid, and the credit is generally capped at the Thai tax on that income.
How do I file without a Thai tax ID?
Foreigners without a 13-digit ID number first apply to the Revenue Department for a taxpayer identification number using their passport and any documents the local office requires. We help prepare the file; issuing the number is the Revenue Department's decision.
Can over-withheld tax be refunded?
Yes, by filing the return with withholding evidence, generally within 3 years of the filing deadline. The Revenue Department may ask for more documents first; we do not guarantee the amount or timing of a refund.
How are personal-tax fees quoted?
In writing after we see your income types, the number of source countries and the records available, because foreign income or treaty-credit work takes longer than a salary-only return.
Related services
Other accounting areas
Next step
Send the documents you hold and the work type. The accounting team will survey scope, document volume and statutory deadlines, then quote in writing before work begins. We do not guarantee the tax outcome — the Revenue Department decides.
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