We start with the Revenue Code, Revenue Department orders and forms, official treaty texts and BOI/LTR materials. Then we explain the practical consequence in plain language — with the source date and a clear distinction between law, administrative guidance and our explanation.
Sections 40–48: income categories, residence, exemptions, deductions and tax computation.
Revenue Department Orders P.161/2566 and P.162/2566, remittance and foreign-income evidence.
Search whether Thailand has an in-force treaty with your country and understand why the relevant article still matters.
BOI materials on the 17% Highly-Skilled Professional regime and overseas-income incentives.
P.N.D.90/91 framework, foreign-income declaration forms, filing dates and what is officially published.
A visa category does not replace the Thai tax-residence test. Days in Thailand, Thai-source income and foreign-income rules still need to be analysed.
Read the residence rule →Immigration status by itself is not a general PIT exemption. Review the tax facts separately.
Understand residence →Foreign individuals liable to PIT and without a Thai PIN generally need a TIN; the Revenue Department sets application timing and limited exceptions.
Official TIN guidance ↗It is a direct tax on assessable income of individuals and certain non-juristic persons, generally computed on a calendar-year basis.
It is central to tax residence. It does not by itself decide every filing or tax question because Thai-source income can also be relevant for non-residents.
No automatic answer should be given without identifying tax residence, the year and nature of the income, the remittance facts, exemptions and any DTA/foreign tax credit position.
No. A DTA allocates taxing rights and provides relief mechanisms. The relevant treaty article and MLI/protocol position must be checked.
Certain categories have specific tax incentives. The category and conditions matter, so the generic PIT result should not be applied without an LTR-specific review.
Eligibility for deductions, foreign tax credits, remittance treatment and filing positions often depends on evidence. The platform therefore treats the calculator as an estimate until the documents are reviewed.
Use the Tax Check or open a filing matter and upload the documents relevant to your facts.