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Posted April 22, 2024
There has been some debate over several months about who must file a tax return in Thailand, which I think the TRD makes explicitly clear and is reflected in the Simple Tax Guide. I thought it might be useful however to also provide a quote from PWC on this subject which says:
"The following individuals are required to file income tax returns for income earned in the preceding tax year irrespective of whether there is any tax due:
• A person who has no spouse and earns income of more than Baht 60,000
• A person who has no spouse and earns income under category (1) (salaries and wages) of more than Baht 120,000
• A person who has a spouse and earns income of more than Baht 120,000
• A person who has a spouse and earns income under category (1) (salaries and wages) of more than Baht 220,000".