Did you know that foreigners working in Thailand have to submit the form PND.90 and PND.91?
Nowadays, many foreigners are working in Thailand whether they have a work permit or not, it is necessary to pay personal income tax or PND.90 or PND.91. Wonderfulpackage will give you the information about the income tax of foreigners.
First of all, we need to know that Thailand collects personal income tax from two main sources: the Source Rule, and the Resident Rule.
What is the Source Rule?
- Income earned from working in Thailand
- Income from doing business in Thailand
- Income from employers' affairs in Thailand
- Income from property located in Thailand
What is the Resident Rule?
- Income from working overseas
- Income from doing business overseas
- Income from property overseas
Remarks
- Must bring the money into Thailand in that tax year
- Must be a Thailand resident (Stay in Thailand for a total of 180 days in the tax year, whether it is a Thai citizen or a foreigner)
*If you are not meet the above conditions, you do not need to pay tax.
Tax rules for foreigners earning income from employment in Thailand
The following foreign workers has to submit the form(PND.90);
- A person who has no husband or wife and whose income in the previous tax year exceeds 30,000 baht.
- A person with a spouse and income in the previous tax year exceeds 60,000 baht.
Those people must submit the personal income tax return (PND 90) within March of the following year.
The following foreign workers has to submit the form(PND.91);
- A person who has no husband or wife and whose income in the previous tax year exceeds 50,000 baht.
- A person with a spouse and income in the previous tax year exceeds 100,000 baht.
Therefore, whether it is a Thai national or a foreigner if there is income generated abroad by bringing that income into Thailand in that tax year and have lived in Thailand for 180 days, then have to pay that money as normal personal income tax.
Thank you the information from;
The Revenue Government
您知道吗?在泰国工作的外国人必须提交个人所得税表格PND 90 或PND 91!
รู้หรือไม่?? ชาวต่างชาติที่ทำงานในไทยต้องยื่นแบบ ภงด.90 และ ภงด.91 ด้วยนะ
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