Personal Income Tax (PIT)
All information on this page regarding PIT is our understanding of the information from the Revenue Department in Thailand. Translated to the best of our knowledge and belief from English.
A 'person' refers to an individual, a regular partnership, a non-legal entity group, and an undivided estate. In general, a person subject to income tax must calculate their tax liability, file a tax return, and, if applicable, pay taxes on an annual basis.
The specific conditions and rules for married couples are listed here.
The tax certificate is a document issued by the Director-General of the Revenue Department, the provincial governor, or an authorized agency to a foreigner leaving Thailand, indicating that they have already paid taxes.
Here, the rights and duties of taxpayers in Thailand are explained in detail.
Here you can find copies of the double taxation agreements (DTA) between Thailand and Switzerland, Germany, Austria, and the Netherlands.