We review frequently asked questions about tax residency and filing tax returns in Thailand.
Can I become a Thai tax resident if I stayed in the country for less than 180 days?
No.
A tax resident is defined as a person who has stayed in Thailand for 180 days or more within a calendar year.
If you spent less time in the country:
- you are considered a non-resident
- and are required to report only income sourced in Thailand
Can I obtain a Tax ID if I do not receive income in Thailand?
Yes.
It is possible to obtain a Tax ID even without current income.
In practice, the tax authorities may request:
- an expected source of income
- for example, property ownership or planned business activity
Can I file two tax returns if I receive income from different companies?
No.
All income must be combined in a single tax return:
- PND 91 — if you have only employment income
- PND 90 — if you have additional sources of income
Possible option:
- filing through an external auditor
However:
- your employer must be notified
I live in Thailand for more than 180 days and receive income from abroad. Do I need to file a tax return?
Yes.
If you are a Thai tax resident:
- you must declare foreign income as well
The obligation arises if the income is:
- transferred into Thailand
- or effectively used in Thailand (e.g., cash withdrawal from a card)
It is important to consider:
- the country of income source
- the applicability of double taxation agreements
I am a non-resident and file based on bank statements. Do I need to declare all incoming funds as income?
No.
Only actual income is subject to declaration.
However, you must be able to prove that certain incoming funds are not income.
Examples:
- depositing your own funds
- currency exchange
In such cases:
- keep supporting documents (receipts, confirmations)
Conclusion
When dealing with personal income tax in Thailand, it is important to:
- correctly determine your tax status
- consider all sources of income
- prepare supporting documents in advance
Mistakes in these areas may lead to additional tax assessments and penalties.
Author: Alexandra Agapitova
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