Thailand Expat Tax Guide (2025) – What You Need to Know

Whether you're working remotely, running a business, or retiring in Thailand, understanding how taxes apply to you as an expat is crucial. Thailand has specific rules for tax residency, income reporting, and double taxation treaties that can affect your finances in big ways.

In this 2025 guide, we’ll walk you through the key points about personal income tax in Thailand—so you can stay compliant, avoid penalties, and possibly save money.

🇹🇭 1. Are You a Tax Resident in Thailand?

Thailand considers you a tax resident if:

• You stay in Thailand for 180 days or more in a calendar year.

Being a tax resident does not mean you automatically owe tax on global income—but it opens the door for Thailand’s Revenue Department to ask questions.

📌 If you stay fewer than 180 days, you’re considered a non-resident and are generally only taxed on Thai-sourced income.

💰 2. Do You Have to Pay Tax in Thailand?

Here’s what counts as taxable income:

• Salary or wages (even from abroad)

• Freelance or consulting work

• Rental income from Thai property

• Dividends or capital gains from Thai businesses

• Pensions received in Thailand (depends on source and remittance)

Thailand uses a progressive income tax rate, ranging from 5% to 35%.

Income Tax Brackets (2025):

• 0 – 150,000 THB: Tax-exempt

• 150,001 – 300,000 THB: 5%

• 300,001 – 500,000 THB: 10%

• 500,001 – 750,000 THB: 15%

• 750,001 – 1,000,000 THB: 20%

• 1,000,001 – 2,000,000 THB: 25%

• 2,000,001 – 5,000,000 THB: 30%

• Over 5,000,000 THB: 35%

💡 Even foreign income may be taxed if brought into Thailand in the same year you earn it. Plan carefully.

🌐 3. Double Taxation Agreements (DTAs)

Thailand has DTAs with 60+ countries, including:

• United States

• United Kingdom

• Germany

• France

• India

• Australia

• Singapore

A DTA can help avoid paying tax twice—both in Thailand and in your home country.

📝 You’ll likely need tax residency certificates, proof of remittance, or other paperwork.

🧾 4. How to File Your Taxes in Thailand

Tax filings must be submitted once per year, usually:

• By March 31st of the following year

• Use Form PND 91 (employee) or PND 90 (freelance/self-employed)

You can file via:

• The Thailand Revenue Department’s e-filing portal

• A Thai tax accountant

• Walk-in at the Revenue Department (if you speak Thai)

🔍 Most expats use accountants due to language and legal complexity. Fees range from ฿2,000 to ฿10,000+.

💳 5. Tax Deductions for Expats

If you're earning in Thailand, you can deduct:

• Personal allowance (฿60,000 in 2025)

• Spouse & child deductions (if they reside in Thailand)

• Health insurance premiums

• Contributions to the Thai Social Security system (SSO)

📌 These deductions may reduce your taxable income—but rules change often. Always check with a professional.

💼 6. Tax for Digital Nomads and Remote Workers

Many expats work online for foreign companies—but this is a grey area.

• If you are paid into a Thai bank account, this could be seen as Thailand-source income.

• Working in Thailand without a work permit may violate immigration laws, even if taxed.

Options:

• Apply for a Smart Visa (for tech/entrepreneurs)

• Consider BOI-backed companies or tax planning services

🇺🇸 7. U.S. Citizens: Watch Out for FATCA

U.S. expats must file taxes with the IRS, no matter where they live.

• Report foreign accounts >$10,000 (FBAR form)

• File FATCA forms (Form 8938) if assets exceed certain thresholds

📍 You can still benefit from Foreign Earned Income Exclusion (FEIE) and foreign tax credits.

🚫 8. Penalties for Not Filing

Failing to file taxes in Thailand can result in:

• Fines of up to ฿2,000 for late filing

• Interest charges on unpaid taxes

• Legal issues if tied to visa extensions or bank accounts

If you earn income in Thailand, it’s best to file even if you owe nothing—just to stay clean.

🏛️ 9. Where to Get Help

Reputable Tax Advisory Services in Thailand:

• MBMG Group (Bangkok)

• B-Accounting (for freelancers & SMEs)

• ThaiVisaExpatTax.com – Online service for digital nomads

• Your embassy may also have a list of recommended accountants

Thai tax rules are manageable, but they’re full of nuance—especially for expats. Whether you’re freelancing, working for a foreign company, or retiring on a pension, knowing when to file, what to report, and who to talk to can save you time, money, and stress.

When in doubt, talk to a pro. It’s worth the investment.