Any person who in the course of the preceding tax year derives income from services rendered, employment or property in Thailand is required to pay personal income tax on that amount regardless of whether such income is paid within or outside of Thailand.

Further, a person residing in Thailand for 180 days or more that derives income from employment or property situated abroad is required to personal income on such income upon bringing that income into Thailand during the year in which the income was received.

Individuals are required to report and remit income using personal income tax return form PND 91 by the end of March after the year in which the income was paid.  Failure to report income can result in an assessment by the Revenue Department resulting in a penalty equal to the amount of the additional tax payable and a surcharge of 1.5% per month on the tax payable but not to exceed the tax payable.

Our personal tax compliance service includes the following:

  • Correspondence by email, telephone and in person meetings when necessary to collect the information required.
  • Preparation and filing of annual personal tax return form PND 91 with the Revenue Department.
  • Translate of annual personal tax return form PND 91 from Thai to English.
  • Mail original receipt from the Revenue Department to the taxpayer.