The 2026 calendar
The tax year matches the calendar year. File PND 91 (employees) or PND 90 (mixed income) by 31 March. Payment is due by 31 March as well.
TIN — Tax Identification Number
Obtained from the Revenue Department by anyone who is a tax resident (180 days or more per year in Thailand). It is also required to open a long-term bank account.
The France–Thailand treaty
It prevents double taxation on salaries, pensions, rental income and dividends. The 2026 thresholds are unchanged.



