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Accounting service

Expat Personal Income Tax in Thailand

PND.90/91 filing, Tax ID application, residency management, DTA credits, and offshore income planning.

Quick answer

We handle expats working in Thailand end-to-end: Tax ID issuance, 180-day residency assessment, PND.90/91 preparation and filing, treaty-based credit claims, and planning around the 2024 worldwide-income rule for tax residents. Request a quote from our staff; any audit support is scoped separately.

Steps at a glance

  1. Residency assessment — Count days in Thailand and determine resident/non-resident status.
  2. Obtain Tax ID
  3. Consolidate global income
  4. File return and claim DTA credit

What to prepare

  • Passport + Work Permit / Visa
  • Payslips / employment contract
  • Foreign income evidence + tax paid abroad
  • Thai entry/exit immigration records

Need a scope assessment? Describe the accounting or tax issue, relevant periods and due dates so the checks, required records and responsibilities can be clarified before a meeting.

Discuss your scope
Expatriate consulting a Thai tax adviser about tax residency and foreign-sourced income
Expatriate consulting a Thai tax adviser about tax residency and foreign-sourced income

AI Quick Answer

We handle expats working in Thailand end-to-end: Tax ID issuance, 180-day residency assessment, PND.90/91 preparation and filing, treaty-based credit claims, and planning around the 2024 worldwide-income rule for tax residents. Request a quote from our staff; any audit support is scoped separately.

Quote-based — Quoted per engagement · Set in the quotation to meet the PND.90/91 deadline

Service overview

Who is this for

  • Expats working in Thailand >180 days/year
  • Digital nomads based in Thailand
  • Retirees with foreign-source income
  • Assigned executives on inbound secondment

What you receive

  • Thai Tax ID from the Revenue Department
  • Residency memo per the 180-day rule
  • PND.90/91 filed online
  • DTA relief application + credit calculation
  • English-language advisory + audit representation

Documents to prepare

  • Passport + Work Permit / Visa
  • Payslips / employment contract
  • Foreign income evidence + tax paid abroad
  • Thai entry/exit immigration records

Related subject area

Head of Tax

Tax subject area

This area concerns corporate tax, VAT and tax-document preparation. It is not an entity-specific document review or confirmation of a Tax Auditor licence, and excludes litigation.

Supporting subject area

Head of Accounting

Financial statements and TFRS for NPAEs specialist

This role is not evidence of an individual reviewing this page. Consult its scoped references · content date 2026

View role scope

If you handle it yourself

Expat Personal Income Tax in Thailand costs more time and risk than it looks

Incomplete records, an inapplicable rule or delayed approval can affect filing and tax payments. The issues below are review points for defining an engagement, not reports of any client's results.

  • Believing that staying under a year means no Thai tax

    Anyone present 180+ days in a tax year is Thai tax resident, and Thai-source income is taxable regardless of days present.

    How we prevent it: We count residence days and plan remittances in line with the current rules.

  • Filing in both countries without claiming the foreign tax credit

    Double taxation despite an applicable treaty.

    How we prevent it: We assemble the tax payment certificates and compute treaty credits.

How it works

4-step process

  1. 1

    Residency assessment

    Count days in Thailand and determine resident/non-resident status.

  2. 2

    Obtain Tax ID

    Submit the Tax ID application; timing depends on Revenue Department review.

  3. 3

    Consolidate global income

    Consolidate Thai + foreign income under the new remittance rules.

  4. 4

    File return and claim DTA credit

    File PND.90/91 with foreign tax receipts to claim DTA credits.

Compare your options

AspectDo it yourselfIn-house staffWork with us
Total annual costLooks free, but costs the owner's time and carries penalty riskAssess actual payroll, employer contributions, software and cover arrangements rather than assuming one annual costRequest a staff quotation that identifies scope and any additional items before agreement
ContinuityStops the moment the owner gets busyStaff turnover takes the institutional knowledge with themAgree engagement owners, handover arrangements and traceable document storage
Review layerNobody double-checksSelf-review only, rarely an outside perspectivePreparer and reviewer within scope; audit work separately assigned to a CPA Partner (expat tax)
When the Revenue Department callsYou attend and answer aloneIn-house staff rarely have hearing experiencePrepare evidence and explanations within scope; attendance depends on authorization and taxpayer duties

An adviser, not just a filer

Explain return items and assumptions in English within scope for the taxpayer to confirm before signing; engaging a preparer does not transfer taxpayer duties or exempt the preparer from their own responsibilities.

Let us handle it all

Tips you can apply today

  • PND.90/91 are due in March of the following year, with an online extension into early April.

FAQ

Frequently asked questions

≥180 days in a calendar year triggers Thai tax on worldwide income remitted to Thailand.

Was this answer helpful?

Verifiable sources

These original sources address the issues described under each reference; they do not certify every statement or a service outcome. Check amendments and the conditions applicable to the entity's actual circumstances.

  1. 1. Code

    The Revenue Code

    The Revenue Department

    The governing text for income tax, VAT, specific business tax and stamp duty, together with the ministerial regulations and departmental instructions issued under it.

  2. 2. Official system or form

    Revenue Department e-Filing system

    The Revenue Department

    The online filing and payment channel, including the extra days granted to electronic filers.

Scoped source check, not whole-page certification:

Real engagements

Case studies from our own files

Foreign regional manager: the 180-day test, benefits and foreign-sourced income

Spending a cumulative 180 days in Thailand within one calendar year creates tax residence. Pay for work performed in Thailand is taxable wherever it is paid, and employer-paid benefits such as housing count as income. Th

  • Check first: Days in Thailand in the tax year
  • Tax effect: All pay and benefits included
Read the full case

What owners ask before deciding

Can Expat Personal Income Tax in Thailand really be handled fully online?
Expat Personal Income Tax in Thailand can start with files shared through agreed channels. Online submission depends on the return and filer status; originals, site visits or direct explanations may still be needed. Agree document handling and responsibilities before engagement.
How is the fee for Expat Personal Income Tax in Thailand decided?
On measured workload: monthly document count, headcount on payroll, VAT status, and any backlog. We review a sample of your paperwork before quoting rather than publishing a headline rate, because a single published number rarely matches the file it is applied to.
Who is accountable for Expat Personal Income Tax in Thailand, and who signs?
Agree the preparer, reviewer and authorized approver for the scope. The taxpayer remains responsible for information and payment. Where an audit is needed, a CPA Partner has a separate role and independence must be checked; not every tax return requires a CPA signature.
How does a mid-year switch to Expat Personal Income Tax in Thailand work?
We request the ledger file, trial balance, and filed returns from the outgoing accountant, reconcile them against bank statements and the tax record, then flag whatever is unfiled or unmatched before taking over the next month. You do not have to wait for the year-end.

Continue by what you need to do next

Open a filing guide if you are submitting yourself, or a definition if a document name is still unclear.

Authorities and terminology behind this page

Who sets the rule, and the words worth understanding first

Verifiable sources

These original sources address the issues described under each reference; they do not certify every statement or a service outcome. Check amendments and the conditions applicable to the entity's actual circumstances.

  1. 1. Code

    The Revenue Code

    The Revenue Department

    The governing text for income tax, VAT, specific business tax and stamp duty, together with the ministerial regulations and departmental instructions issued under it.

  2. 2. Act

    Labour Protection Act B.E. 2541 (1998)

    Ministry of Labour

    Wages, overtime, holidays, severance and the employer duties that drive payroll computation.

Related subject area Head of Accounting · Financial statements and TFRS for NPAEs specialist · not evidence of a page-specific reviewer or review date

Start Expat Personal Income Tax in Thailand today

Initial consultation for a quotation via LINE, phone, or email.

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