Am I a Thai tax resident if I stay 180 days or more?

Thai tax residency is generally determined by spending 180 days or more in Thailand during a calendar tax year. Visa type does not by itself determine tax residency.

Do I need a Thai Tax ID to file personal income tax?

Foreign individuals who are liable to Thai personal income tax and do not have a Thai personal identification number generally need a Thai taxpayer identification number. The exact requirement depends on the facts.

Does Thailand have a double tax treaty with my country?

Thailand has an extensive network of double taxation agreements. Use the treaty checker on this page and confirm the applicable treaty article with a tax professional.

THAILAND PERSONAL INCOME TAX

Personal tax in Thailand, with expert review at every step.

Check your filing position, estimate your Thai tax and submit your supporting documents securely. Our tax professionals review the evidence, prepare the return and handle the filing.

Estimate my tax

Reviewed by VB & Partners tax professionals in Bangkok.

2026 PERSONAL TAX RETURN

Your tax return at a glance

Private client portal

60%

Tax review in progress

8 of 10 required documents received

✓Profile & residencyCompleted

✓Documents uploaded8 received

3Tax expert reviewUnder professional review

4Your approval & filingNext

Next actionUpload 2 missing documentsContinue in client portal →

START WITH THE RIGHT QUESTION

Do you need to file, get a Tax ID, or simply check your position?

The tool separates tax residency, Thai-source income, foreign income and Tax ID requirements instead of treating them as the same issue.

Check my filing position

A short guided check covering days in Thailand, Thai-source income, foreign income and remittances.

I need a Thai Tax ID

Foreign taxpayers generally need a Thai TIN before filing where they do not have a Thai personal identification number.

I already know I need to file

Upload the documents relevant to your situation. Our tax team reviews the file, confirms the calculation, files and returns the receipt.

HOW IT WORKS

A clear process from first estimate to filed return.

Start with an estimate, provide the supporting documents through your client account, then review and approve the return once our tax team has completed its checks.

Check your position

Use the Tax Check or calculator to understand your likely filing position and start your tax matter.

Provide your documents

Review and file

Our tax professionals review the evidence, request anything missing, prepare the draft return and file only after your approval. Your filing receipt remains available in your account.

QUICK 2026 ESTIMATE

Estimate your 2026 Thai personal income tax.

Start with three simple figures. Add family allowances or deductions only if you want a more detailed estimate. A tax expert confirms the final calculation after reviewing your supporting documents.

Start with the basicsOnly three figures are needed for the first estimate.

Were you in Thailand 180 days or more in 2026? i

Annual employment income in THB i

Other or foreign income to include (optional) i

Thai tax already withheld i

Freelance or rental incomeOptional, the simplest method is selected by default＋

Freelance income i

Tax your clients withheld (on their 50 Tawi certificates) goes in "Thai tax already withheld". i

Rental income i

Family & deductionsOptional, add these only if they apply to you＋

Thai Social Security actually paid i

Qualifying children i

Of these, born in 2018 or later (from the 2nd child, not adopted) i

Life insurance i

Health insurance i

Home loan interest i

RMF / retirement contributions i

Thai ESG i

Foreign tax already paid i

Why this is an estimate
Income classification, treaty relief and certain deductions depend on your facts and supporting documents. The calculator gives an initial estimate; a tax expert confirms the filing position.

2026 ESTIMATE — NOT A FINAL TAX DETERMINATION

Your estimated Thai tax

Income you entered

Allowances and deductions applied

Income taxed

Estimated Thai tax

Tax already withheld in Thailand

Foreign tax paid: not counted yet, checked in review

RMF / Thai ESG: not counted yet, eligibility checked in review

Estimated amount to pay

Estimate only. The final calculation is confirmed after our tax team reviews the income classification, eligibility and supporting documents.

Tax rules checked on 3 October 2026. See calculation sources and legal notes →

SERVICES

Personal tax services for every stage.

TIN

Thai Tax ID

THB 4,900 + 7% VAT

Total incl. VAT: THB 5,243

For foreign individuals who need a Thai taxpayer identification number before filing or for tax compliance.

Eligibility check
Document checklist
Application assistance

FILING

Essential Filing

THB 6,900 + 7% VAT

Total incl. VAT: THB 7,383

For straightforward Thai personal tax returns with a simple income profile.

Tax calculation
Professional review
Return filing
Filing receipt

INTERNATIONAL

International Filing

THB 11,900 + 7% VAT

Total incl. VAT: THB 12,733

For foreign income, tax treaties, foreign tax credits or remittance review.

Foreign-income review
DTA considerations
Foreign tax credit review
Remittance evidence

ADVISORY

2026 Tax Planning

Consultation

Review year-end deductions, qualifying insurance, retirement products, Thai ESG and other available planning opportunities before year-end.

Tax Residence Certificate

Assistance with the Revenue Department process and supporting documentation.

Previous-year filing

Review and preparation of prior-year returns or corrective filings where applicable.

FUTURE

Deductions & expenses review

A future guided module for self-employed and other income categories to organise potentially deductible expenses and supporting documents before professional review.

DOUBLE TAXATION AGREEMENTS

Does Thailand have a tax treaty with your country?

Search the current Revenue Department treaty list. A treaty can affect how certain income is taxed or credited, but it does not automatically mean that no Thai tax is due.

Type your country or jurisdiction

Official Revenue Department DTA database · last updated 6 July 2026 · open official list ↗

RESULT

Start typing a country

We will tell you whether an in-force agreement appears in the current official list.

ABOUT US

A dedicated team for personal tax in Thailand.

As personal tax enquiries have increased, VB & Partners created a dedicated service to make Tax ID applications, document collection, tax review and annual filing easier. Every matter still receives professional review from our accounting and tax team.

A WORD FROM OUR FOUNDER

Vincent Birot

Founder · French-qualified lawyer & entrepreneur

VB & Partners was built around a simple idea: accounting and tax work should be clear, responsive and useful to the person making the decisions.

We are now receiving more and more questions from individuals about Thai tax residency, foreign income, Tax IDs and annual filings. Thailand Personal Tax is our dedicated way to make that process easier: a structured client process with the same review standards and professional oversight as the rest of our practice.

The platform organises the information and documents. Our tax professionals remain responsible for reviewing the facts, confirming the calculation and handling the filing.

Thitima Phaseeda

Accounting Manager

TFAC / DBD registered

Sasithorn Rombun (Atom)

Accountant

TFAC registered

Atcharawan Kosaisook (Waew)

Accountant

VB & Partners Tax Team

Additional accountants and support team members assist with document collection, review and filing workflows.

KNOWLEDGE & GUIDES

Understand the rules before you file.

Our legal and tax resource centre starts from primary Thai sources — the Revenue Code, Revenue Department orders and forms, tax-treaty texts and BOI/LTR materials — then explains what they mean in practical terms.

LEGAL LIBRARY

Thai Personal Income Tax — source by source

Revenue Code provisions, foreign-income rules since 2024, LTR tax treatment, DTA/MLI materials and official 2026 filing forms.

Open the Resource Centre

Revenue Code · Sections 40–48Income categories, residence, deductions and computation Foreign income · P.161 / P.162What changed from 1 January 2024 LTR tax rules17% regime and overseas-income incentives Double Tax AgreementsOfficial DTA + MLI database and treaty checker

FAQ

Thailand Personal Tax Guide for Expats 2026

Tax residency, foreign income, remittances, Tax ID, deductions, DTA relief and filing workflow.

VB & PARTNERS

Personal Income Tax

Thai Residents · 2026

FREE GUIDE

Thailand Personal Income Tax Guide for Thai Residents 2026

Income categories, allowances, investments, year-end planning and annual filing basics.

Personal tax in Thailand, with expert review at every step.

Your tax return at a glance

Do you need to file, get a Tax ID, or simply check your position?

Check my filing position

I need a Thai Tax ID

I already know I need to file

A clear process from first estimate to filed return.

Check your position

Provide your documents

Review and file

Estimate your 2026 Thai personal income tax.

Your estimated Thai tax

Personal tax services for every stage.

Thai Tax ID

Essential Filing

International Filing

2026 Tax Planning

Tax Residence Certificate

Previous-year filing

Deductions & expenses review

Does Thailand have a tax treaty with your country?

Start typing a country

A dedicated team for personal tax in Thailand.

Vincent Birot

Understand the rules before you file.

Thai Personal Income Tax — source by source

Popular personal tax questions

Thailand Personal Tax Guide for Expats 2026

Thailand Personal Income Tax Guide for Thai Residents 2026

Get your Thai personal tax position reviewed by a professional.