I am engaged to a Thai national who is also a Norwegian citizen.  We are residing in Thailand.  She has a bank account that does earn some interest.  Is she required as a Thai national to file a tax return of any sort for income earned in Thailand?  

Personal income tax is only paid on income in excess of 150,000 baht per year.

 

Check Section 3.1:

 

http://www.rd.go.th/publish/6045.0.html

 

In addition, Section 3.2 on the same page states:

 

"There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability."

 

Section 3.2.2 details:

 

"interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 baht during a taxable year".

21 minutes ago, blackcab said:

Personal income tax is only paid on income in excess if 150,000 baht per year.

 

Check Section 3.1:

 

http://www.rd.go.th/publish/6045.0.html

Thank You Black Cab