Working in Thailand Personal Tax Compliance
Personal income tax compliance for foreigners working in Thailand is not only determined according to the tax laws of Thailand, but is also determined by:
Foreigners therefore need to note that irrespective of any entitlement to tax exemption that may exist under a Double Tax Treaty (such as for example, being in Thailand for less than 180 days in a year) the requirement under the immigration and the labor laws mean that a Thailand personal income tax payment requirement may still exist due to Tax Treaties not over-riding the Thai immigration and labor laws.
Personal Income Tax Compliance
Whilst not being particularly sophisticated, the Thailand Revenue Code's personal income tax compliance laws are quite encompassing, requiring Thailand-resident foreigners who work in Thailand to pay personal income tax on:
And as the Thailand personal income tax laws also contain strict withholding tax provisions that require all employers to withhold the personal income tax at the time of payment, Thailand-resident foreigners working in Thailand do not self-pay personal tax in Thailand.
This Tax Insight Article is general information only. It should not be used to determine any matter without consulting with an experienced Thailand tax advisor.