Every person, resident or non-resident, who derives assessable income from employment or business in Thailand, or has assets located in Thailand, is subject to personal income tax, whether such income is paid in or outside of Thailand.
Individuals residing for 180 days or more in Thailand for any claendar year are also subject to income tax on income from foreign souce if that income is brought into Thailand during the same taxable year that they are a resident. Note that Thailand has concluded double taxation tax agreements with over 50 countries. Citizens of those countries are exempt from paying Thai income tax on income which is taxed in their home country. A complete list of Tax Treaties is here: Thailand Tax Treaties.
Personal income taxes and tax returns must be filed prior to the end of March of the year following the year in which the income was earned.
Por. Ngor. Dor. 90 - is the Personal Income Tax Return Form which used for taxpayers with income in general cases.
Click here to open the English Version of the Por. Ngor. Dor. 90 Form in a new window.
Por. Ngor. Dor. 91 - is the Personal Income Tax Return Form which used for taxpayers with only income from employment under section 40(1) of the revenue code.
Click here to open the English Version of the Por. Ngor. Dor. 91 Form in a new window.
Note that the English language tax forms are informational only. Thai language forms must be used for actual filing.