Brief On Taxation For Foreigners Under Thai Laws

Thailand is a popular destination for expats and retirees from around the globe. If you're a foreigner living in Thailand, or with properties or ties in the country, it is important to know what type of income is subject to taxes under Thai laws.

This brief summary of taxes will give you an overview of the various taxes that foreigners are subject to under Thai laws.

Personal Income Tax ("PIT")

Thailand imposes a Personal Income Tax ("PIT") on worldwide income*, through the application of source rule and residence rule.

Source rule applies to foreigners who earn Thai-sourced income, and thus, are subject to PIT in Thailand, whether or not such income is paid in Thailand.

Residence rule applies to foreign-sourced income, depending on the status of the foreigner as a tax resident in Thailand or not. The Thai tax year follows the calendar year, and tax residency is defined as when a foreigner stays in Thailand for a period or periods aggregating 180 days or