Most retirees don't owe much Thai tax. Many still have to file. This guide covers the mechanics — TIN, forms, deadline, documents — and why filing a zero return is often the smartest cheap thing you can do.
Step 1 — the TIN (tax identification number)
Apply at your area Revenue Office with passport, visa/extension evidence, proof of address (rental contract, TM.30, or house book) and a short explanation of your income. Issuance is same-day to two weeks depending on office. Some offices ask why you "want" a TIN — the correct answer is that you have remitted assessable income and are required to file; a lawyer's letter ends the discussion.
Step 2 — do you actually have to file?
- Thai tax resident (180+ days in the calendar year), and
- Assessable income above ฿60,000 (single filer) — remembering that remitted post-2023 foreign income counts, while pre-2024 savings, treaty-exempt pensions and LTR-exempt remittances do not.
Filing is often required even when allowances mean zero tax is due. That zero return is your documented, dated proof that you assessed your position honestly.
Step 3 — the return itself
| Item | Detail |
|---|---|
| Form | PND 90 (general income) — most retirees; PND 91 is for employment-only income |
| Period | Calendar year |
| Deadline | 31 March following (≈8 April online) |
| Language | Thai — the e-filing portal has partial English, but supporting docs and officer queries are in Thai |
| Evidence to keep | Remittance records, 31 Dec 2023 statements, foreign tax certificates for treaty credits |
Why we tell clients to file even when the answer is ฿0
Thailand joined the Common Reporting Standard: your home banks report to Thai authorities, and immigration/banking/revenue data-matching improves every year. When a question eventually comes — often at the worst time, like a condo purchase or estate administration — the retiree with five years of clean filings resolves it with one letter. The retiree with nothing faces reconstruction of years of remittances plus 1.5%/month surcharges on anything found owing.
What we do
TIN registration, computation with treaty credits, filing, and proof of receipt: ฿12,000–35,000 depending on complexity (fees). Bundled with a remittance plan, your whole Thai tax life is usually solved in one engagement.
January–March is filing season — get in the queue
Send us your remittance picture. We tell you whether you must file and quote a fixed fee.
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