Income Tax Filing FAQ for Foreigners in Thailand คำถามที่พบบ่อยเกี่ยวกับการยื่นภาษีเงินได้สำหรับชาวต่างชาติในไทย

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Tax season is here. In Thailand, taxes must be filed before April 8th. As a foreigner, you might be wondering how to file a tax return and what the regulations are. Luckily Thailand has made it easy by creating an online tax filing system that you can complete from your computer, although you do still have to physically send some forms to the tax office. Let us answer some common questions about tax filing that might come up:

Forward: The following is Q+A for tax year 2023 only, based on information provided on Thailand's Ministry of Finance website for your reference only. Personal income tax can be a complicated issue; for specific answers regarding your tax situation please contact the Thailand tax office: +66 1161 from 8:30 AM to 6 PM. The ultimate decision for tax payable is up to the discretion of the Thailand tax office.
 
Q: When should I file Taxes?
A: Before March 31st for paper filing or April 8th for online filing after the tax year (the tax year is the same as the calendar year).


Q: When are Thailand tax payments due?
A: Tax payments are due March 31st for paper filing or April 8th for online filing.
 
Q: What makes me eligible to pay Thailand taxes (or what makes me a tax resident)?

A: You become a Thailand tax resident if you stay in Thailand longer than 180 days. Nonresidents are those that stay less than 180 days in the country.

Tax residents are taxed on foreign income that is brought into Thailand. Non-tax residents are taxed only on income earned from Thailand.
​
Q: How do I count the days I stayed in Thailand?
A: Please note that the day you come to Thailand doesn't count, but the day you leave does. It's a good idea to keep track of the number of days you have been in Thailand via the stamps on your passport.

​Q: What is the income tax rate?/ How much is Thailand tax?

A: The income tax rate varies from 5% to 35% depending on the salary amount.

Thailand 2023 Progressive Tax Rate Table (THB): 
​

Taxable Income (THB)	Tax Rate	Total Accumulated Tax (for each bracket and below)
0 - 150,000	Exempt
150,001 - 300,000	5%	​7,500
300,001 - 500,000	10%	27,500
500,001 - 750,000	15%	65,000
750,001 - 1,000,000	20%	115,000
1,000,001 - 2,000,000	25%	365,000
2,000,001 - 5,000,000	30%	​1,265,000
5,000,001 and over	35%	-

Q: Are there tax exemptions?
A: Yes, there is a 60,000 THB exemption for the taxpayer and the taxpayer's spouse, and 30,000 THB per child. There is also a 50% deduction of expenses for income, capped at 100,000 THB.

Q: What other special deductions/allowances are there?
A: Allowances for 2023 are as follows:
 
Deductible expenses for income
50% of income (capped at 100,000 THB)

Personal allowance
60,000 THB

Spouses (with no income)
60,000 THB

 Q: What are the itemized deductions in Thailand?
A:

• Charitable Donations- up to 10% of income.
• Life Insurance Premiums below 100,000 THB
• Health Insurance premiums – up to 25,000 THB, combined with life insurance cannot exceed 100,000 THB.
• Pregnancy and maternity expenses – up to 60,000 THB.
• Retirement fund: up to 30% of income not exceeding 500,000 THB
• Super Savings Fund: up to 30% of income not exceeding 200,000 THB
• Social Security: fully deductible
• Interest paid on a loan for homeowners – up to 100,000 THB

​Q: What non-taxable fringe benefits can employers give to employees?
A: There are a number of tax-deductible fringe benefits available to foreign professionals such as car, housing, medical cost, and travel cost nontaxable benefits. For more information on how to implement these tax benefits, please contact a Thailand tax professional.

Q: What is the amount for tax filing exemption? If my salary is low enough do I not have to file taxes in Thailand? 
A: If the total annual salary was below 150,000 THB then you are exempted from filing taxes. 

Q: How do I compute tax in Thailand?/ How do I compute a tax refund in Thailand?/ How do I calculate Thailand income tax in Thailand?
A: Take your gross net salary and subtract applicable exemptions and special/standard deductions (if you use itemized deductions, then you cannot use the personal and married standard deductions). After this, you can see which tax bracket your wage falls into, and you can subtract the progressive difference. Multiply this by the rate of the tax bracket and you will arrive at the amount of tax owed.
Alternatively, if you file taxes online, the computer will compute your taxes for you.
For example:
Let's say the gross salary for me and my spouse is 2,500,000 THB. I am married and have one child, so I subtract the personal exemption for my family (60,000x2+30,000=150,000), subtract the special deduction for salary for me and my spouse (100,000), ending up at  2,250,000 THB. This amount falls under the 30% tax bracket (see table above), so after I add the accumulated tax for the lower brackets, which is 365,000, and then add the total for tax in the 30% bracket (24,999 x 30%= 74,999) ending up at a total of 439,999 THB tax due.
Gross Salary 2,500,000 THB
-60,000
-60,000
-30,000
-100,000
=2,250,000
= 2,000,001 x progressive tax rate 5% - 30% = 365,000
+ 250,000 x 35% = 74,999
= 439,999 THB total tax due

Q: Is there an online tax calculator I can use?
A: Yes, you can use the free online calculator from the UOB Asset Management website here (should only be used for reference): https://www.uobam.co.th/en/tax-calculation

Q: How do I file taxes in Thailand?
A: You can e-file or go to the tax office in person. Please click here for the e-file guide. Although this web page is Thai language but on the right hand is a list of other languages. If you go in person, the word on the street is that it takes less than 20 minutes to file. You can also e-file, and save yourself a trip outdoors (if you are from mainland China there is no e-file option).
 
Q: How do I e-file taxes in Thailand?
​Click here for the e-filing system for foreigners: Please click here for the e-file guide.
Although this web page is Thai language but on the right hand is a list of other languages.
When you file with your passport number, use your latest passport, even if the year you are filing for was before you got your new passport.
 
Q: How do I pay my taxes?
A: You can pay by ATM, Internet Banking, Telephone Banking, Mobile Banking, Counter Bank e-Payment and Tax Smart Card.
 
Q: How do I get my tax refund?
A: You can get your refund by bank direct deposit. The later you send your documents the later you get your refund.

Q: When will I get my Thailand tax refund?
A: No one can say for sure. This depends on how early you submitted your tax refund, how complicated your refund is, and the arbitrary decision-making of the tax officer assigned to you.
If you really want to know the timing of your tax refund, call the tax office: +66 1161 from 8:30 AM to 6 PM. 
Now, stop asking this question in the comments! 
 
Q: What is the withholding tax rate in Thailand?
A: This depends on the nature of the payment because there are many different withholding tax rates for different types of payments. Dividends are subject to 10% withholding tax and other payments in general are subject to 15% withholding tax.  

Q: What is the withholding tax rate on dividends for foreigners in Thailand?
A: The withholding rate on dividends sent to overseas investors is 10%.

Q: What is the sales tax/VAT/indirect tax rate in Thailand?
A: 7% but may rise to 10% later.

Q: What is the hotel tax rate in Thailand?
A: 10% service VAT.

Looking for a hotel in Thailand? You can find out where to stay in our Thailand hotels guide or search for the best hotel deals in Thailand here.
You can also book Wifi and SIM cards for Thailand on Gigago here.  

Q: What is the corporate income tax rate in Thailand?
A: 20%

Q: Is there tax on foreign income in Thailand?
A: Yes, if you are a tax resident (stay in Thailand over 180 days) then foreign income that is brought into Thailand is subject to Thai tax.  

Q: How do I file US Taxes if I am an American citizen or a green card holder overseas?
​A: Please see our guide on filing taxes as an American Expat living overseas here.

Q: Who Should I go to if I have a question while filing my income tax return on my own?
A: For specific questions, please call the Thailand tax office: +66 1161 from 8:30 AM to 6 PM.

Q: Are there any other tax benefits for foreigners in Thailand?
A: Besides the benefits described above, foreign visitors in Thailand are also applicable for VAT refunds. You can check out many discount deals for accommodation, tours, shopping, and transportation for foreigners in Thailand that include VAT deductions on Klook here or on KKday here. 

Feel free to comment or ask any reasonable general questions below that a free online blog can answer (otherwise, please just call the tax office), and please like and share!
 
-Larry

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