Tax ID in Thailand: Who Needs It and When to Obtain It

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Obtaining a Tax Identification Number (Tax ID) is a mandatory requirement for paying taxes in Thailand. Depending on your income category and tax status, a Tax ID may be assigned automatically or require самостоятельного оформления.

Who receives a Tax ID automatically

Foreigners with a Work Permit
If you have a Work Permit in Thailand, a Tax ID has already been assigned to you — even if you are not aware of it.

  • Income category: salary
  • Taxes are withheld by the employer throughout the year
  • At year-end, the tax return (PND 90) is filed by the employer’s auditor

A common situation: an employee believes they do not have a Tax ID, but in fact it already exists and is being used without their direct involvement.

Who must obtain a Tax ID independently

Tax residents and non-residents
(A tax resident is a person who stays in Thailand for 180 days or more per calendar year)

  • If receiving rental income
  • If receiving income from other property, business, or services from Thai counterparties

Tax residents only:

  • If receiving any type of income, including:
    • income sourced in Thailand
    • foreign-sourced income (taxable in certain cases)

Deadline to apply for a Tax ID

  • Within 60 days from the date of receiving your first income

In practice, tax authorities currently do not impose penalties if:

  • income was received, for example, in January
  • the Tax ID is obtained and taxes are filed later (e.g., in September)

Previously, a Tax ID could be obtained by simply presenting property documents.
Now, it is necessary to prove that the property is rented out and generates income.

Reporting periods

For salary income:

  • Period: January 1 – December 31
  • Form: PND 90
  • Deadline: March 31

For other income (rental, business, services, etc.):

Mid-year return:

  • Period: January 1 – June 30
  • Form: PND 94
  • Deadline: September 30

Annual return:

  • Period: January 1 – December 31
  • Form: PND 91
  • Deadline: March 31

Tax rates

  • A progressive tax scale applies: the higher the income, the higher the rate
  • The applicable rate depends on the type of income and tax status

If you received income in the first half of 2024, now is the right time to consider filing your mid-year tax return.

Author: Alexandra Agapitova.
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Copying and use of materials without written permission from the owner is prohibited.

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