Working in Thailand Personal Tax Compliance
Personal income tax compliance for working in Thailand is not just determined according to the tax laws of Thailand, but also determined according to the Thai:
Foreigners therefore need to note that irrespective of any entitlement to tax exemption that may exist under a double tax treaty (for example, being in Thailand for less than 180 days in a year) the requirements under the immigration and the labor laws mean that a requirement to pay personal income tax may still exist due to double 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 tax laws contain strict withholding tax provisions that require employers to withhold the tax at the time of payment, and as the Thailand Immigration and Labor laws require proof of the employer's payment of the withholding tax to the Revenue Department, foreigners working in Thailand do not self-pay personal tax in Thailand.
This Tax Insight is general information only. It should not be used to determine any particular matter without consulting with an experienced Thailand tax advisor.