Income Tax and Property Tax in Thailand for Expats

Published on April 30, 2026 and written by Cyril Jarnias

Thailand attracts many expatriates thanks to its pleasant lifestyle, affordable cost of living, and professional opportunities. However, settling in this country requires a good understanding of the local tax system to meet obligations and optimize one’s situation. This article provides an overview of the main aspects of Thai taxation for expatriates.

The Thai Tax System: Key Specifics to Know

The Thai tax regime has several particularities that expatriates must master:

Personal Income Tax (PIT)

PIT applies to tax residents, i.e., individuals staying in Thailand for more than 180 days per year. Tax rates are progressive and range from 0% to 35% depending on income brackets:

• Up to 150,000 THB: 0%
• 150,001 to 300,000 THB: 5%
• 300,001 to 500,000 THB: 10%
• 500,001 to 750,000 THB: 15%
• 750,001 to 1,000,000 THB: 20%
• 1,000,001 to 2,000,000 THB: 25%
• 2,000,001 to 5,000,000 THB: 30%
• Over 5,000,000 THB: 35%

It is important to note that as of 2024, all foreign income remitted to Thailand is now subject to tax, regardless of the year it was earned. This new rule has a significant impact on many expatriates.

Value Added Tax (VAT)

VAT in Thailand is set at 7% for most goods and services. Certain transactions, such as exports, are exempt.

Corporate Income Tax

For expatriate entrepreneurs, the standard corporate income tax rate is 20%. Reduced rates apply to SMEs under certain conditions.

Local Taxes

The main local tax is the property tax, called “Land and Building Tax.” For residential properties, the rate ranges from 0.02% to 0.1% of the estimated property value, depending on its value.

Filing Taxes in Thailand: An Obligation Not to Be Overlooked

Every expatriate who is a tax resident in Thailand must file an annual tax return, even if they are not taxable. Here are the main steps to follow:

1. Obtain a Tax Identification Number

Within 60 days of receiving your first salary in Thailand, you must apply for a 10-digit tax identification number from the Revenue Department.

2. Choose the Correct Form

The most common forms are: – PND 90 for individuals with multiple sources of income – PND 91 for those with only salary income

3. Meet the Deadlines

The return must be filed by March 31 of the year following the year the income was earned. Any delay results in penalties.

4. Opt for Online Filing

The Revenue Department’s e-filing system allows you to submit your return remotely, which greatly simplifies the process.

Expert Tips for Optimizing Your Tax Situation

To make the most of the Thai tax system as an expatriate, here are some recommendations:

1. Carefully Assess Your Tax Residency Status

The 180-day threshold per year is crucial. Depending on your situation, it may be advantageous to exceed it or, conversely, to stay below it.

2. Analyze Your Income Sources

Keep a detailed record of all your income, whether it comes from Thailand or abroad. This will help you accurately determine your taxable base.

3. Review Tax Treaties

Thailand has signed double taxation agreements with many countries. Check if your home country is one of them to avoid double taxation.

4. Consider the Long-Term Resident (LTR) Visa

This visa offers attractive tax benefits for certain expatriate profiles, including an exemption from tax on foreign income.

5. Consult a Local Tax Expert

Thai tax legislation can be complex. Do not hesitate to seek professional advice to optimize your situation and avoid mistakes.

In conclusion, while the Thai tax system offers certain advantages to expatriates, it requires a good understanding and rigorous compliance to stay on the right side of the law and optimize your situation. Proper tax planning will allow you to fully enjoy your expatriation in Thailand while meeting your obligations.