New Tax Law

Thailand 2024

DP German Thai is an Henley & Partners authorized agent in Thailand.

We are pleased to provide service :

Asking for Individual Taxpayer Identification Number.

Taxpayer Identification Number Details

TIN’s required support documents for Non Employment, self employed, Freelancet.

  1. Copy of Passport
  2. Need to sign application in Thailand
  3. Address – Rental agreement, if buying provide purchase agreement
  4. Address -Consent letter from the House or Building Owner
  5. Address – House book registration
  6. Address – ID Card of House Owner
  7. Stay in Thailand for 180 days or more required to prove copy of passport and summarize of date in Thailand.

Service Fee to get TIN vary according to area of resident

 

Area Service Fee
Bangkok 7,000
Pattaya 7,000
Nakhon Ratchasima 9,000
Buriram 9,000
Khon Kaen 9,000
Prachuap Khiri Khan 9,000
Ranong 9,000
Krabi 12,000
Phuket 12,000
Samui 12,000
Chiang Mai 12,000

Personal Income Tax Return (PND.90, PND.91)

PND.90 return is the personal income tax return to report the assessable income under Section 40(1) to (8)
PND.91 is the personal income tax return to report the assessable income under Section 40(1) obtained from employment

The Tax rate is progressive, from 0% to 35% of the net assessable income after deducting any exempt incomes, expenses and allowances. Double tax agreements play a role in shaping a country’s tax treatment of income derived from foreign sources can be deducted. Foreigners deemed liable to pay PIT shall apply for a tax identification number within 60 days from the date they begin earning assessable income.

Annual Service Fee to submit and preparing Personal Income Tax Return (PND.90, PND.91) 48,000 Baht.