Foreigners Working in Thailand Personal Income Tax Compliance
Personal income tax compliance for foreigners working in Thailand is not only determined according to the tax laws of Thailand, but also determined according to:
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 Thailand personal tax payment requirement 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 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 is general information only. It should not be used to determine any particular matter without consulting with an experienced Thailand tax advisor.