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Expat Personal Income Tax → Expat Personal Income Tax Thailand — PND. 91 / 90 Filing

Expat Personal Income Tax Thailand

PND. 91 / 90 Filing 🧾 — iVC 2025

Personal Income Tax (PIT) filing for foreigners resident in Thailand under the 2024 amendment (Departmental Instruction Paw. 161/162) which taxes foreign-sourced income remitted into Thailand by tax residents. We prepare PND. 91 (employment income only) or PND. 90 (multiple income categories including foreign remittances, rental, dividends), calculate all treaty relief and foreign tax credits, and file electronically before the 31 March / 8 April e-filing deadline.

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Quick answer: Expat Personal Income Tax Thailand — PND. 91 / 90 Filing

"ยื่นภาษีเงินได้บุคคลธรรมดา ชาวต่างชาติในไทย · Fees THB 4,500–35,000. Suited to: Foreign employees (work permit + BOI/LTR/Smart/Non-B visa holders), remittance-based retirees, digital nomads on DTV, and Thai tax residents (≥180 days/year) with foreign-sourced income."

01I stayed in Thailand 190 days on a DTV visa and my salary is paid abroad — do I owe Thai tax?
Yes if you are Thai tax resident (≥180 days) AND you remit any of that salary into Thailand in the same or a later tax year, that remittance is taxable under Paw. 161/162 (2024). Pre-2024 savings are excluded but you must be able to trace them with contemporaneous bank statements.
02Does my LTR Visa give me automatic tax exemption?
No. The Wealthy Global Citizen and Wealthy Pensioner LTR categories offer a 17% flat rate election (Royal Decree 743) plus a foreign-source income remittance exemption — but you still must file PND. 90 to claim it. Work-From-Thailand Professional and Highly-Skilled Professional get the 17% flat rate on Thai-source employment income only.
03How do I avoid double taxation on my US W-2 salary?
The US-Thailand DTA gives Thailand primary right to tax employment income earned in Thailand; the US then gives a foreign tax credit (Form 1116). If you are a US citizen, both countries tax worldwide income — order of credits matters. iVC coordinates with US CPAs to sequence the credits correctly.
04Can I file jointly with my Thai spouse?
Yes under Section 57 quinquies — jointly, separately, or hybrid. We model all three scenarios to identify the lowest household tax outcome, which for dual-income households usually favours separate filing.

แหล่งข้อมูล:

Scope of services

  • 1.Tax residency determination (≥180 days test) and dual-residency tie-breaker analysis
  • 2.Employment income calculation with Section 42 allowances and expense deductions
  • 3.Foreign remittance analysis under Paw. 161/162 (2024) — pre-2024 savings carve-out documentation
  • 4.Double Tax Agreement (DTA) relief application — 61 countries incl. USA, UK, EU, JP, KR, AU
  • 5.Foreign Tax Credit computation with source-country certificate
  • 6.LTR / BOI / Smart Visa flat-rate 17% election where eligible
  • 7.PND. 91 (employment only) or PND. 90 (multi-source) e-filing
  • 8.Half-year PND. 94 filing (rental / professional / business income)
  • 9.Refund follow-up with Revenue Department Regional Office

Compliance & Legal Basis

  • §Revenue Code Section 41 — tax residency and source rules
  • §Departmental Instruction Paw. 161/2566 and Paw. 162/2566 — foreign-sourced remittance taxation
  • §Section 42 — exempt allowances and deductions
  • §Royal Decree No. 743 (LTR Visa) — 17% flat rate election criteria
  • §Applicable bilateral Double Tax Agreement clauses (business profits, employment, pension, dividends)

Timeline

  1. Jan–Feb
    Document intake: 50 Bis withholding cert, foreign income statements, remittance records.
  2. Mar (week 1–2)
    Tax calculation and DTA relief modelling; client review.
  3. Mar (week 3–4)
    E-file PND. 91/90 (paper deadline 31 Mar; e-filing 8 Apr).
  4. Apr–Jun
    Refund tracking with RD Regional Office (typical: 30–90 days).

Deliverables

  • ✓Full-year tax calculation memo (English) explaining every line item
  • ✓Filed PND. 91/90 acknowledgement receipt from RD e-filing portal
  • ✓Copies of all supporting documents indexed for 5-year audit trail
  • ✓Written opinion letter on remittance strategy for the following year

iVC Edge

  • ★Deep bench on Paw. 161/162 (2024 amendment) — we filed the first wave of remittance cases in 2025
  • ★Direct DTA modelling for 61 treaty countries; we do not outsource to translators
  • ★LTR / BOI / Smart Visa 17% flat-rate election specialist
  • ★5-year audit-defence pack included — no additional fee if Revenue Department raises questions

Red Flags to Avoid

  • ⚠Advisors telling foreigners 'you don't owe Thai tax on overseas income' — this was correct pre-2024 and dangerously wrong for tax residents in 2025 onwards
  • ⚠'DIY refund' services that recycle your bank statements as expense evidence — this triggers Section 71 arbitrary assessment
  • ⚠Anyone claiming to file without a Thai TIN — a TIN is mandatory under Section 3 undecies
Fee range
THB 4,500–35,000
Free scoping call · Fixed fee before work starts · No hidden charges
Free consult → iVC Accounting Team☎ +66 80-557-8887

Frequently asked questions

I stayed in Thailand 190 days on a DTV visa and my salary is paid abroad — do I owe Thai tax?

Yes if you are Thai tax resident (≥180 days) AND you remit any of that salary into Thailand in the same or a later tax year, that remittance is taxable under Paw. 161/162 (2024). Pre-2024 savings are excluded but you must be able to trace them with contemporaneous bank statements.

Does my LTR Visa give me automatic tax exemption?

No. The Wealthy Global Citizen and Wealthy Pensioner LTR categories offer a 17% flat rate election (Royal Decree 743) plus a foreign-source income remittance exemption — but you still must file PND. 90 to claim it. Work-From-Thailand Professional and Highly-Skilled Professional get the 17% flat rate on Thai-source employment income only.

How do I avoid double taxation on my US W-2 salary?

The US-Thailand DTA gives Thailand primary right to tax employment income earned in Thailand; the US then gives a foreign tax credit (Form 1116). If you are a US citizen, both countries tax worldwide income — order of credits matters. iVC coordinates with US CPAs to sequence the credits correctly.

Can I file jointly with my Thai spouse?

Yes under Section 57 quinquies — jointly, separately, or hybrid. We model all three scenarios to identify the lowest household tax outcome, which for dual-income households usually favours separate filing.

What if I already filed and made a mistake?

You can file an amended return under Section 22 within 5 years. If additional tax is due, penalty is 1.5%/month capped at the tax amount; if you overpaid, refund is available.

Do I need to file if I earned nothing in Thailand?

If you are Thai tax resident (≥180 days) and had assessable income anywhere in the world that was remitted into Thailand, yes. If nothing was remitted and you have no Thai-source income, no filing obligation exists but we recommend obtaining a TIN for future compliance.