Thailand Introduces New 2025 Tax Rules for Foreign Workers

Thai Government Tightens 2025 Tax Rules for Expats and Foreign Employees.

Latest 2025 Tax Rules for Foreign Workers in Thailand.

Source: Revenue Department

Foreigners working legally in Thailand are now under stricter tax regulations as the Thai government moves to align its tax system with international standards.

With over 3.3 million registered foreign workers, authorities are reinforcing compliance — ensuring that everyone earning income in Thailand, including expatriates, fulfills their personal income tax obligations.

🧾 Key Points to Know (2025):

• Staying 180 days or more in Thailand = Tax Resident, required to pay tax on worldwide income.

• Non-residents pay tax only on income earned in Thailand.

• Progressive tax rates: 5%–35% depending on net income after deductions.

• Tax filing deadline: 31 March each year (Form PND 90 or 91).

• Eligible deductions include personal allowance (฿60,000), spouse (up to ฿60,000), child (up to ฿30,000 each), and investment-related expenses.

• Thailand has over 60 double taxation agreements (DTAs) to help prevent being taxed twice.

💡 Since January 2024, foreign tax residents must pay tax on all foreign income brought into Thailand, regardless of when it was earned — a major policy shift from previous years.

Foreign workers also need to account for:

• Visa & Work Permit Fees (฿2,000–฿5,000)

• Social Security Contribution: 5% of salary, capped at ฿750/month

Those running a business must register for VAT if annual revenue exceeds ฿1.8 million, or face penalties for non-compliance.

📣 With tax enforcement tightening, foreign employees and employers in Thailand are encouraged to review their tax positions and seek professional tax advice for proper planning and compliance.

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