Thailand
South-Eastern Asia • UTC+7 • Asia/BangkokThai Personal Income Tax
Thailand's progressive tax system applies to personal income, with rates ranging from 5% to 35%. Non-residents are taxed only on Thai-source income.
Income Tax
5%–35%
Progressive rates
Corporate Tax
20%
Standard corporate tax rate
VAT / GST
7%
Standard VAT rate
Nomad Visa
Not Available
No dedicated program
Tax System Overview
Thailand employs a progressive tax system for personal income, with residents taxed on worldwide income and non-residents on Thai-source income. The system includes personal income tax, corporate tax, and VAT.
System Type
Progressive personal income tax
Resident Taxation
Residents are taxed on worldwide income.
Non-Resident Taxation
Non-residents are taxed only on Thai-source income.
Tax Year
January 1 – December 31
Income Tax Bands
Thailand's progressive income tax bands based on annual taxable income in Thai Baht (2025).
Tax Treaty
Double Taxation Agreements help reduce withholding taxes and avoid double taxation on income from foreign sources.
United Kingdom
Treaty ActiveThe treaty between Thailand and the UK aims to prevent double taxation and fiscal evasion with respect to taxes on income.
Key Benefits
Prevents double taxation on income earned in both countries.- Reduced withholding tax on dividends, interest, and royalties.
- Clarifies tax residency to determine where taxes should be paid.
Totalization Agreement
These agreements coordinate social security systems, ensuring workers pay into only one system at a time.
Japan
Agreement ActiveThe agreement between Thailand and Japan prevents workers from paying social security in both countries simultaneously.
Coverage Areas
Facts
- Prevents double taxation of social security contributions for Thai–Japan workers.
- Allows workers who split careers between the two countries to combine contribution periods.
Other Countries with Agreements
Business & Freelancing
Corporate Tax Rate
20% standard rate with incentives for SMEs and certain industries
VAT Registration
Mandatory if annual turnover exceeds ฿1.8 million.
Freelancer Rules
Freelancers must register and pay personal income tax on Thai-source income.
Crypto Policy
Cryptocurrency gains are subject to capital gains tax.
Frequently Asked Questions
Digital Nomad & Benefits
Visa Details
Tax Perks
- No wealth tax on global assets
- Exemptions on certain types of foreign income
Filing Roadmap
Register for a Tax ID
Obtain a tax identification number from the Revenue Department if you are a new taxpayer.
Gather Income Documents
Collect all necessary documents, including income statements and receipts for deductible expenses.
File Your Tax Return
Submit your tax return online via the Revenue Department's e-filing system by March 31.
Pay Any Tax Due
Ensure any taxes owed are paid by the filing deadline to avoid penalties.