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Declaring Your Income in Thailand (2026)

Manon
Manon SOS-Expat editorial
Declaring Your Income in Thailand (2026)

To declare your global income in Thailand, expatriates must complete the PIT 90 or PIT 91 form before March 31 each year. Include all income earned abroad and pay taxes accordingly.

Tax Declaration Process in Thailand

In Thailand, expatriates are required to declare their global income if they reside in the country for more than 180 days per year. The commonly used tax declaration forms are PIT 90 and PIT 91. These forms must be submitted before March 31 of the year following the tax year.

Steps to Follow

  • Document Collection: Gather all documents related to your global income, including salaries, dividends, and other sources of income.
  • Fill Out the Form: Complete the PIT 90 or PIT 91 form, including all foreign income.
  • Submission and Payment: Submit the form and pay the taxes owed before the deadline.

Tax Obligations

All Thai tax residents must declare their global income. A tax resident is someone who spends more than 180 days in Thailand during a calendar year. It is crucial to comply with these obligations to avoid severe penalties.

💡 Good to Know

Thailand has tax treaties with several countries to avoid double taxation. Check if your home country has such an agreement.

Consequences of Non-Declaration

Failing to declare your global income can lead to fines and legal action. Thai tax authorities take these violations very seriously.

Taxation in Thailand for Expatriates (2026)

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⚠️ Disclaimer

This article is provided for informational purposes only and does not constitute legal advice. Laws and regulations vary by country and change regularly. Consult a qualified professional for your specific situation.

FAQ

What forms should I use to declare my income in Thailand?
Expatriates typically need to use the PIT 90 or PIT 91 forms to declare their global income in Thailand.
When should I declare my income in Thailand?
Income must be declared before March 31 of the year following the relevant tax year.
What is a tax resident in Thailand?
A tax resident is someone who spends more than 180 days in Thailand during a calendar year.
Can I avoid double taxation in Thailand?
Yes, due to tax treaties between Thailand and other countries, you can avoid double taxation.
What happens if I don't declare my global income?
Failing to declare your global income can result in fines and legal action from the Thai tax authorities.

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