Tax Planning & Filing in Thailand

Thailand taxes companies at a standard corporate rate of 20% (with reduced rates for qualifying SMEs) and individuals on a progressive scale up to 35%. We plan your structure to minimise tax legally and handle every filing — corporate (PND50/PND51), personal (PND90/91) and withholding.

Corporate Income Tax

  • Standard rate 20% of net profit.
  • SME relief (qualifying companies): first THB 300,000 of net profit exempt, 300,001–3,000,000 at 15%, above 3,000,000 at 20%.
  • Half-year return (PND51) and annual return (PND50).

Personal Income Tax for Expats

  • Progressive rates 0%–35%.
  • Thai tax residents (180 days or more in a calendar year) are taxed on Thai-source income and, under current rules, on certain foreign income remitted to Thailand.
  • We handle PND90/91 filing and allowances/deductions.

Frequently Asked Questions

Do foreigners pay tax in Thailand?

Yes. Anyone earning Thai-source income pays Thai tax regardless of residency. Staying 180 days or more in a calendar year makes you a Thai tax resident.

Is foreign income taxed?

Foreign-source income can be taxable when remitted to Thailand by a tax resident. Rules changed recently — we advise case by case.

What is the deadline for personal income tax?

The annual return is generally due by 31 March (or early April for online filing).

No Hidden Fees, Clear Pricing

Our firm believes in transparency and honesty in every part of our service, so you can plan your costs accurately.

Focus Fully on Your Business

We keep your books in line with accounting standards, so you can be confident your accounting and tax information is accurate and complete — and focus fully on running your business.

More Than Just Accounting


We are not just accountants — we are your business partner. Beyond accounting and tax, we also help business owners with the wider business.