Bangkok, Thailand - In recent years, Thailand has seen a significant influx of foreign workers, both with and without work permits. To ensure compliance with tax regulations, foreigners working in Thailand are required to submit personal income tax forms P.N.D.90 and P.N.D.91 through the Wonderfulpackage system. For more detailed information and guidance on this matter, please visit the official website of Thailand's Revenue Department. 

 

what you need to know about income tax requirements for foreigners in Thailand: 

Two Main Sources of Income 

1. Money earned from working in Thailand 

2. Money earned from conducting business activities in Thailand 

3. Money received from an employer's business operations in Thailand 

4. Money received from assets located within Thailand 

 

Principles of Residence: 

Individuals may be subject to Thai personal income tax if they fall into one of these categories: 

1. People with income earned from working abroad 

2. People with income generated from overseas businesses 

3. People with income derived from assets located abroad 

 

Conditions for Taxation: 

To be liable for personal income tax in Thailand, individuals must meet the following conditions: 

1. The income must be brought into Thailand within the same tax year. 

2. The person must be residing in Thailand, which entails spending a total of 180 days or more within the country during the tax year, regardless of their nationality. 

 

 

Tax Payment Criteria for Foreigners with Income from Employment in Thailand: 

For foreign workers required to submit P.N.D.90: 

• Individuals without a spouse whose income in the previous tax year exceeded 30,000 baht must submit a personal income tax return (P.N.D.90) by March of the following year. 

• Individuals with a spouse whose income in the previous tax year exceeded 60,000 baht are also required to submit P.N.D.90. 

For foreign workers required to submit P.N.D.91: 

• Individuals without a spouse whose income in the previous tax year exceeded 50,000 baht must submit a personal income tax return (P.N.D.91) by March of the following year. 

• Individuals with a spouse whose income in the previous tax year exceeded 100,000 baht are also required to submit P.N.D.91. 

 

Whether you are a Thai national or a foreigner, if you have income earned abroad and you bring that income into Thailand during the same tax year, and you have resided in Thailand for at least 180 days, you are obligated to pay personal income tax in accordance with Thai tax laws. 

 

 

This tax regulation aims to ensure that individuals working and earning income in Thailand fulfill their tax obligations, contributing to the country's revenue and financial system. Foreign workers are encouraged to familiarize themselves with these requirements and comply with the necessary tax submissions to avoid any legal issues. For more detailed information and assistance with the tax submission process, please refer to https://www.rd.go.th/english/6045.html