Thailand TIN: How to Get Your Tax ID and File Your Return

Why Do You Need a Thai TIN?

A Thai Tax Identification Number (TIN) is a 13-digit number issued by the Thai Revenue Department. You need it for every interaction with the Thai tax system, including filing returns, claiming treaty benefits, opening investment accounts, and obtaining tax receipts.

Since the 2024 changes to Thai tax law, foreign income remitted to Thailand by tax residents is now assessable, meaning a much larger number of expatriates and retirees now have a filing obligation. A TIN is the first step.

How to Get Your Thai TIN

Where to Apply

You apply at the Revenue Department Area Office that corresponds to your registered address. There are offices in every district (Amphoe) throughout the country. Find your local office at rd.go.th.

Required Documents

Prepare the following before visiting the office:

The Application Process

1. Visit your local Revenue Department Area Office during business hours (8:30 AM - 4:30 PM, Monday to Friday). No appointment needed.
2. Request the Lor Por 10.1 form at the reception desk and complete it in English or Thai.
3. Submit the form with your documents. The officer will verify everything and enter your information into the system.
4. Receive your TIN. Many offices issue it on the spot or within one business day. Some may take up to 3 business days.

Cost

The TIN application is completely free of charge. There are no government fees or processing costs.

Common Issues and Tips

Language barrier: Not all staff speak English fluently. Bringing a Thai-speaking friend or a written request in Thai helps. Our concierge services include accompaniment to government offices.

Address mismatch: Ensure your landlord has filed a TM.30 notification with immigration, as Revenue Department officers sometimes cross-check this against your stated address.

Already have a TIN? If you previously worked in Thailand, you likely already have one. Verify at any Revenue Department office with your passport. Do not apply for a second TIN.

When and How to File Your Tax Return

Filing Period

The Thai tax year runs from January 1 to December 31. Your tax return for the previous year must be filed between January 1 and March 31 of the following year.

For example, income earned (and remitted) during the 2025 calendar year must be declared by March 31, 2026.

An extension of about 8 days is typically granted for online filings, but this is announced annually and should not be relied upon.

Which Form to Use

Most retirees receiving only pension income will file PND 91. If you also receive rental income from Thai or foreign property, dividends, or interest, you should file PND 90.

Filing Methods

In person: Visit your local Revenue Department Area Office with your completed form, supporting documents, and payment (if tax is due). Staff will review your return and process it on the spot.

Online: E-filing is available at efiling.rd.go.th with your TIN and a registered account. The interface is primarily in Thai. Online filing often qualifies for the extended deadline.

Through a tax agent: Licensed tax agents can prepare and file on your behalf, recommended for situations involving foreign income or treaty claims.

Supporting Documents to Prepare

When filing your return, have the following ready:

• Withholding tax certificates (Bor Kor 50) from Thai employers or financial institutions
• Bank statements showing foreign remittances during the tax year
• Pension statements from foreign pension providers (translated if not in English)
• Receipts for deductible expenses (insurance premiums, charitable donations, etc.)
• Certificate of foreign tax paid if claiming a foreign tax credit under the France-Thailand tax treaty

Tax Deductions and Allowances You Can Claim

Thailand offers a range of deductions that can significantly reduce your tax liability. Understanding and claiming these is essential to paying only what you owe and nothing more.

Personal Deductions

Age-Based Exemption

Taxpayers aged 65 or over receive an additional income exemption of 190,000 THB. This is subtracted from assessable income before applying deductions, making it one of the most valuable benefits for retirees. Combined with the personal allowance and earned income deduction, a retiree can shelter approximately 350,000 THB from tax before any other deductions.

Insurance Deductions

The life insurance policy must have a term of 10 years or more and be issued by a Thai-licensed insurer. International policies not issued through a Thai insurer may not qualify.

Earned Income Deduction

If your income falls under Section 40(1) or 40(2) -- which includes employment income and pensions -- you receive an automatic deduction of 50% of income, capped at 100,000 THB. This is applied before other deductions and effectively means the first 200,000 THB of pension income is reduced to 100,000 THB for tax calculation purposes.

Other Deductions

Additional deductions include charitable donations (up to 10% of income after other deductions), home mortgage interest (up to 100,000 THB), and periodic government stimulus schemes (such as the "Shop Dee Mee Kuen" shopping deduction program). If you are employed in Thailand, contributions to provident funds, RMFs, and SSFs are also deductible up to a combined cap of 500,000 THB -- though this is rarely relevant for foreign retirees.

A Step-by-Step Filing Example

To make this concrete, let us walk through the filing process for a typical retiree.

Profile: Jean-Marc, age 70, Thai tax resident, receives a French private pension of 600,000 THB per year, which he remits monthly to his Thai bank account. No other income.

Calculating the Tax

Applying the progressive rates:

• First 150,000 THB: 0% = 0 THB
• Next 75,000 THB (150,001-225,000): 5% = 3,750 THB

Total tax due: 3,750 THB (approximately 98 EUR)

Jean-Marc files PND 91 at his local Revenue Department office in February, pays 3,750 THB, and receives a receipt. His effective tax rate on 600,000 THB of pension income is 0.625%.

Filing Steps

1. Jean-Marc brings his passport, TIN card, pension statements, insurance receipts, and bank book to the Revenue Department
2. He completes Form PND 91, entering his pension income and deductions
3. The officer reviews the form, confirms the calculation, and issues a payment slip
4. Jean-Marc pays 3,750 THB at the office cashier
5. He receives a stamped receipt and filed copy of the return

What Happens If You Do Not File?

Failure to file when you have a filing obligation can result in a 1.5% monthly surcharge on unpaid tax, a penalty of up to 2,000 THB for late filing, and in extreme cases of willful evasion, criminal fines up to 200,000 THB. In practice, the Revenue Department focuses on encouraging compliance rather than punishing individuals. If you missed a deadline, file as soon as possible to minimize surcharges.

Frequently Overlooked Points

Your TIN is permanent. Once issued, your TIN remains the same for life, regardless of address changes, visa changes, or even leaving and returning to Thailand. Do not apply for a new one if you already have one.

Filing can result in a refund. If Thai withholding tax was deducted from your income and your actual liability is lower after deductions, you are entitled to a refund (typically processed within 3-6 months).

Keep records for 5 years. The Revenue Department can audit returns going back 5 years (10 years in fraud cases). Maintain copies of filed returns, documents, and receipts accordingly.

The TIN is needed for treaty claims. To claim benefits under the France-Thailand tax treaty, you need a Certificate of Tax Residence issued by the Thai Revenue Department. You cannot get this certificate without a TIN.

Getting Help

The Thai tax system is straightforward for individuals with simple situations, but the intersection of foreign income, treaty provisions, and Thai filing requirements can create complexity. Our pension and retirement advisory services include:

• Accompaniment to the Revenue Department for TIN registration
• Preparation and filing of your annual Thai tax return
• Coordination with French tax filings to ensure treaty benefits are properly claimed
• Year-round advisory support for tax questions

For an overview of how the 2024 rule changes affect your specific situation, start with our comprehensive guide to Thailand's new tax rules for expats.