Introduction to Personal Income Tax in Thailand

[OJAS]

8 hours ago, Mutt Daeng said:

I'm obviously missing something here, or having a senior moment. As far as I can tell, there is no reference to the 65+ 190K discount on form PND90 or on the AED attachment. It's only mentioned on the PND91. Can you clarify please @OJAS ?

 

It's covered by the first 3 items under the "Assessable Income Under Section 40 (1) (2)" heading of the Income Exemption Entitlement Form which you'll also need to complete if you're using the PND90. The balance figure in item 3 (which includes the 190k discount) is then carried over to item 1 under the "Assessable Income Under Section 40 (1) (2)" heading of the PND90.

 

EDIT: I see that what I've said is more or less the same as what @oldcpu has already said. It's certainly consistent with the way my local revenue office dealt with my return last Tuesday.

[Mutt Daeng]

4 hours ago, OJAS said:

 

It's covered by the first 3 items under the "Assessable Income Under Section 40 (1) (2)" heading of the Income Exemption Entitlement Form which you'll also need to complete if you're using the PND90. The balance figure in item 3 (which includes the 190k discount) is then carried over to item 1 under the "Assessable Income Under Section 40 (1) (2)" heading of the PND90.

 

EDIT: I see that what I've said is more or less the same as what @oldcpu has already said. It's certainly consistent with the way my local revenue office dealt with my return last Tuesday.

Thanks @OJAS. I'll look at the forms again today.

EDIT: I think I've got it now. 

[essexman]

12 hours ago, KhunHeineken said:

 

 

What TRD office did you go to? 

Jomtien, Second Road.

[OJAS]

6 hours ago, Mutt Daeng said:

Thanks @OJAS. I'll look at the forms again today.

EDIT: I think I've got it now. 

 

It might also be worth mentioning that, in stark contrast to their pals in immigration offices, revenue office staff are not, based on my experience last Tuesday, over fussy about how you file your tax return, as long as all relevant info for their purposes is provided somehow. In other words, I wasn't forced to repeat everything I'd stated in my PND91 in a fresh PND90 before they would even consider what I'd submitted.

 

[samtam]

On 1/24/2025 at 7:53 PM, samtam said:

Can someone quickly point me in the direction of TEDA for single tax payers and married taxpayers, both over 65?

 

OK, I've found it:

 

Quote

 

89) The Thai tax system contains a series of Tax Exemptions, Deductions and Allowances (TEDA) that will help you reduce your tax bill and they are very generous. It is easily possible for the average expat foreign retiree to reduce their taxable income by 500,000 baht or more each year. For example, a retiree aged 65 years of age, married and living here full  time, supporting a Thai wife and receiving only pension income, is allowed the following TEDA, identified by the corresponding RD code:  

 

a) Personal Allowance for self (PA1) - 60,000 

b) Personal Allowance for wife (PA2) - 60,000 

c) Over age 65 years exemption (OAE) - 190,000 

d) 50% of pension income received, up to 100k (PD) - 100,000 

e) In addition, the first 150,000 of assessable income is zero rated and free of tax (ZR)  

 

 

what I'd like to know is if you are married, neither of you works, and both of you are over 65, are you permitted to file separately?

 

(I'm not clear whether if you file with a spouse you can both claim exemptions c), d) & e).

[KhunHeineken]

9 hours ago, essexman said:

Jomtien, Second Road.

Great.  I am in Pattaya.

[KhunHeineken]

On 1/26/2025 at 4:57 AM, OJAS said:

 

It might also be worth mentioning that, in stark contrast to their pals in immigration offices, revenue office staff are not, based on my experience last Tuesday, over fussy about how you file your tax return, as long as all relevant info for their purposes is provided somehow. In other words, I wasn't forced to repeat everything I'd stated in my PND91 in a fresh PND90 before they would even consider what I'd submitted.

 

So, they are not getting a commission from the photocopy shop that's just outside. That's good news. 

[zenplay]

On 4/6/2024 at 5:06 AM, Mike Lister said:

 

85) Regardless of whichever method you use to file, you must obtain a TIN first. After you obtain your TIN you should ask the TRD office to set up your on-line account and show you how to use the system. If you are not fluent in Thai, it may help to take somebody with you who is. There have been several reports from members who have been refused a TIN. In order to obtain a TIN, You will need to bring the following documentation: 

 

a) Completed LP 10.1 form, available at the tax office 

 

b) Valid passport and visa (วีซ่า) 

 

c) Proof of address (e.g., a rental agreement, yellow tabien baan (ทะเบียนบ้าน), or residency certificate from the immigration office) 

 

d) Employment contract (สัญญาจ้างงาน) or proof that you have tax liability in Thailand (e.g., proof of financial transactions) 

 

 

I am planning to visit the TRD office near my place to obtain a TIN :

1. I am living in Thonglor area, where is the TRD office near my place ?

2. I own a condo unit. I have title deed. But I do not have a yellow tabien baan book. Which document do you think they will ask me for proof of address ?

Thanks a lot.

[JB300]

9 minutes ago, zenplay said:

 

I am planning to visit the TRD office near my place to obtain a TIN :

1. I am living in Thonglor area, where is the TRD office near my place ?

2. I own a condo unit. I have title deed. But I do not have a yellow tabien baan book. Which document do you think they will ask me for proof of address ?

Thanks a lot.

I dont know about Bangkok but When i went for my TIN at Chonburi Tax Office I had to provide a residency certificate from Immigration  

[rumak]

On a recent visit to my local (small)  tax office ,  they asked me a few basic questions about income.   Being over 70 i informed them that i was "retired" .  I can handle most of the interview without a problem ( all in Thai ) .... but was a bit stumped when they asked me what do i do in Thailand ( i have been here a long time) . 

Finally I came up with an answer :   " I eat ..... and I sleep " 

  

Took them a while , but then they laughed.

[Jingthing]

1 hour ago, rumak said:

On a recent visit to my local (small)  tax office ,  they asked me a few basic questions about income.   Being over 70 i informed them that i was "retired" .  I can handle most of the interview without a problem ( all in Thai ) .... but was a bit stumped when they asked me what do i do in Thailand ( i have been here a long time) . 

Finally I came up with an answer :   " I eat ..... and I sleep " 

  

Took them a while , but then they laughed.

I guess watching downloaded torrents, smoking weed, and posting on Aseannow wouldn't be as much appreciated.

[rumak]

well,  i guess this is as good a place as any to give a "common sense"  opinion of what we are subjected to on our daily trip through existence :

[KhunHeineken]

On 2/2/2025 at 1:16 PM, rumak said:

but was a bit stumped when they asked me what do i do in Thailand ( i have been here a long time) . 

Finally I came up with an answer :   " I eat ..... and I sleep " 

  

I'm surprised they didn't say, "Tax for eat and sleep for 1 year in Thailand 500 baht.  You pay cash, no receipt."   

[OJAS]

On 2/2/2025 at 1:25 PM, zenplay said:

1. I am living in Thonglor area, where is the TRD office near my place ?

 

Drill down the following link as necessary:

 

https://www.rd.go.th/7452.html

 

[KhunHeineken]

On 2/2/2025 at 6:36 AM, JB300 said:

I dont know about Bangkok but When i went for my TIN at Chonburi Tax Office I had to provide a residency certificate from Immigration  

So, to get a TIN you needed a certificate from immigration, but absolutely NO WAY in the future in order to get an extension you will need a certificate from the TRD. 

[oldcpu]

20 minutes ago, KhunHeineken said:

So, to get a TIN you needed a certificate from immigration, but absolutely NO WAY in the future in order to get an extension you will need a certificate from the TRD. 

 

Who can predict the future?  One can also NOT say it will ABSOLUTELY happen.  The future is not ours to see.

[KhunHeineken]

29 minutes ago, oldcpu said:

Who can predict the future? 

I can, you can, we all can. 

 

It's called a prediction.  We can predict things based on the information at hand, at the time. 

 

No one is saying it's a fact, otherwise, there would be link after link backing up the fact. 

 

Nothing wrong with preparing and exploring options for all scenarios, based on predictions.   

 

31 minutes ago, oldcpu said:

One can also NOT say it will ABSOLUTELY happen. 

Thai's and MONEY, I would say it's highly probably. 

 

Please post your case for why you think it will not happen. 

 

Yeah, yeah, I know.  There's been no mention of it to date, blah blah blah.  That's why it's called a prediction. 

 

Many members like you posting why it will not happen, but not posting why they have formed such an opinion.

 

Go on the record. 

 

Post why YOU think none of this tax policy will be linked to annual extensions.  

 

35 minutes ago, oldcpu said:

The future is not ours to see.

I disagree.

 

The future is ours to see, because we have the foresight and the freedom to do so. 

 

We all have options. 

 

I will live in Vietnam for 6 months if I have to.  I have already picked the city and the condo block.

 

What I haven't done is sit back and BS about how the TRD would have to hire 1 million more staff blah blah blah. 

 

The Thai's can smell money in this, and they will turn a baht out of it one way or another. 

 

It's not going to go away. 

 

 

[oldcpu]

8 minutes ago, KhunHeineken said:

I can, you can, we all can. 

 

It's called a prediction.  We can predict things based on the information at hand, at the time. 

 

No one is saying it's a fact, otherwise, there would be link after link backing up the fact. 

 

Nothing wrong with preparing and exploring options for all scenarios, based on predictions.   

 

Thai's and MONEY, I would say it's highly probably. 

 

Please post your case for why you think it will not happen. 

 

My case is you can not accurately predict it will happen. 

 

The future is not ours to see.

 

 

 

8 minutes ago, KhunHeineken said:

Yeah, yeah, I know.  There's been no mention of it to date, blah blah blah.  That's why it's called a prediction. 

 

Many members like you posting why it will not happen, but not posting why they have formed such an opinion.

 

....  (see below) ...

 

8 minutes ago, KhunHeineken said:

Go on the record. 

 

Post why YOU think none of this tax policy will be linked to annual extensions.  

 

I just went on the record.  I  believe neither of us can accurately predict the future.

 

What concerns (?) you have may indeed happen.  It may not happen.

 

It hasn't happened yet. Not yet today, not yesterday, not a decade ago.  

 

So ON THE RECORD i make no predictions, but I think those who make such predictions are going out on a limb.

 

 

8 minutes ago, KhunHeineken said:

I will live in Vietnam for 6 months if I have to.  I have already picked the city and the condo block.

 

Vietnam is a nice country.  I have a former work colleague in Germany, who has a Vietnamese wife.  He is thinking when he retires he and his wife will move to Vietnam from Germany.

 

 

[scottiejohn]

10 hours ago, KhunHeineken said:

I can, you can, we all can. 

 

It's called a prediction.  We can predict things based on the information at hand, at the time. 

 

No one is saying it's a fact, otherwise, there would be link after link backing up the fact. 

 

Nothing wrong with preparing and exploring options for all scenarios, based on predictions.   

 

Thai's and MONEY, I would say it's highly probably. 

 

Please post your case for why you think it will not happen. 

 

Yeah, yeah, I know.  There's been no mention of it to date, blah blah blah.  That's why it's called a prediction. 

 

Many members like you posting why it will not happen, but not posting why they have formed such an opinion.

 

Go on the record. 

 

Post why YOU think none of this tax policy will be linked to annual extensions.  

 

I disagree.

 

The future is ours to see, because we have the foresight and the freedom to do so. 

 

We all have options. 

 

I will live in Vietnam for 6 months if I have to.  I have already picked the city and the condo block.

 

What I haven't done is sit back and BS about how the TRD would have to hire 1 million more staff blah blah blah. 

 

The Thai's can smell money in this, and they will turn a baht out of it one way or another. 

 

It's not going to go away. 

 

 

We can all make our own predictions.  Other peoples predictions are pointless, especially scaremongering ones!

[Liquorice]

12 hours ago, KhunHeineken said:

Post why YOU think none of this tax policy will be linked to annual extensions.  

It would be unworkable.

There are those with long term extensions who do not stay 180 days in Thailand and are therefore exempt of being liable for taxation.

Then there are those exempt of filing because they don't receive an income (pensions) and live from savings accumulated prior to 1st Jan 2024.

I know quite a few that fit into both of these categories.

 

Thai Immigration would therefore have to first establish who has income that could be classed as assemble for taxation, or whether you are exempt and therefore not required to file - never going to happen!

[KhunHeineken]

9 hours ago, scottiejohn said:

We can all make our own predictions.  Other peoples predictions are pointless, especially scaremongering ones!

All predictions / scenarios should be considered, especially because of "TiT" not just the ones that make people happy.   

[scottiejohn]

1 hour ago, KhunHeineken said:

All predictions / scenarios should be considered, especially because of "TiT" not just the ones that make people happy.   

We can consider our own without your unwanted misleading scaremongering interference!

 

[JimGant]

7 hours ago, Liquorice said:

Thai Immigration would therefore have to first establish who has income that could be classed as assemble for taxation, or whether you are exempt and therefore not required to file - never going to happen!

Sadly, they won't have to concern themselves with the particulars of your tax situation. They'll just need to require a form from TRD asserting TRD has evaluated your tax situation. To go along with your TM30 and TM47 presentations. Now, will TRD be equipped to evaluate tax status of a hoard of farangs, in order to issue a TM xx? Probably not -- unless this will snag some significant tax revenue that otherwise would have gone uncollected.

[KhunHeineken]

9 hours ago, Liquorice said:

There are those with long term extensions who do not stay 180 days in Thailand and are therefore exempt of being liable for taxation.

The immigration computer data base knows this.  What's unworkable about that?

 

9 hours ago, Liquorice said:

Then there are those exempt of filing because they don't receive an income (pensions) and live from savings accumulated prior to 1st Jan 2024.

Sure.  All they will have to do is prove it to the TRD, or, no certificate for their extension.  What's unworkable about that?

 

9 hours ago, Liquorice said:

Thai Immigration would therefore have to first establish who has income that could be classed as assemble for taxation, or whether you are exempt and therefore not required to file - never going to happen!

Huh????????

 

You present at immigration.  The immigration officer asks, "You have TRD paper?"  You answer, "No."  He says, "Can not extension.  You go TRD first."  What's unworkable about that? 

[Jingthing]

A problem in demanding tax papers from every expat is that very many of us have no need for a TIN or to file.

That is my situation for the current filing period and the next.

So what paper to get when there is no there there?

[scottiejohn]

38 minutes ago, KhunHeineken said:

The immigration computer data base knows this.  What's unworkable about that?

 

Sure.  All they will have to do is prove it to the TRD, or, no certificate for their extension.  What's unworkable about that?

 

Huh????????

 

You present at immigration.  The immigration officer asks, "You have TRD paper?"  You answer, "No."  He says, "Can not extension.  You go TRD first."  What's unworkable about that? 

More scaremongering unsubstantiated cr@p posing as information/facts!!

[MikeN]

23 hours ago, KhunHeineken said:

 

Post why YOU think none of this tax policy will be linked to annual extensions.  

 

 

Because of the number of exemptions, that's why. In the case of Australians ...got a military pension? Non assessable income, no need to file. Civil servant? ditto. Police pension? ...ditto 

There are 61 countries with Double Taxation Agreements, most of them different. You think IOs are going to understand the varying details about who will need to file a tax return or not?

[JohnnyBD]

41 minutes ago, KhunHeineken said:

10 hours ago, Liquorice said:

Then there are those exempt of filing because they don't receive an income (pensions) and live from savings accumulated prior to 1st Jan 2024.

Sure.  All they will have to do is prove it to the TRD, or, no certificate for their extension.  What's unworkable about

It can be very difficult to prove a negative. No, I didn't remit any monies. Prove it. How? Go to every bank in the country to get a statement that you don't have an account with them. No, I didn't make any ATM withdrawals using a foreign bank debit or credi card. Prove it. How? That's unworkable. Luckily, I do not need to go to IM for another 5 years with my new LTR visa.