IBC泰國法律金融會計事務所International Business Consultancy

Foreigners’ Income Tax may be Waived in Thailand

外國人在泰國的個人所得稅可能免收

The cabinet in Thailand approved to waive personal income tax on three group of foreign taxpayers on February 22, 2022 to attract these group of people to have long-term stay in Thailand, said Minister of Finance Arkhom Termpittayapaisith. These 3 group of taxpayers include high-income people, retirees, and those who want to work remotely from Thailand.

泰國財政部長 Arkhom Termpittayapaisith表示，泰國內閣於 2022 年 2 月 22 日批准免除三組外國納稅人的個人所得稅，吸引他們長期留在泰國。這 3 組納稅人包括高收入群、退休人士和想在泰國遠距工作的人。

The high-income people must invest at least USD1,635 in government bonds or other kinds of foreign direct investment. In addition, the annual income in the past two years must be at least USD 80,000 dollars. The retirees must be at least 50 years old, the annual income should be at least USD 40,000 dollars, and invest USD 250,000 dollars in government bonds or real estate. Professional people working remotely in Thailand must prove their annual income is at least USD 40,000 dollars, have a master degree or any higher degrees, have rights in intellectual property, and have five years of experience in a research field.

高收入群必須至少投資1,635美元於政府債券或其他類型的外國直接投資。此外，過去兩年的年收入必須至少為8萬美元;退休人士必須年滿50歲，年收入至少4萬美元，投資25萬美元於政府債券或房地產;在泰國遠距工作的專業人士必須證明年收入至少為 4 萬美元、具有碩士或以上學歷、擁有知識產權，並具有五年的研究領域經驗。

Furthermore, the cabinet approved foreign experts in Thailand with long-term visa to reduce their personal income tax to 17%. These experts are required to work for listed companies in Thailand, have worked at least three years, and earn at least USD 50 million per year. This policy is to attract these group of people to have long-term stay in the country.

此外，內閣還批准持有長期簽證的外國專家的個人所得稅降至17%。這些專家被要求在泰國上市公司工作、工作至少三年，年收入至少5,000萬美元。這項政策是為了吸引這些族群在泰國長期居留。

These tax incentive approvals have been indicated in a royal decree draft and at present, there has been an announcement from the Deputy Spokesman for the Prime Minister's Office agreeing to accept the said royal decree draft. We will keep you posted if there is any update.[1]

這些批准的稅收優惠已納入皇家法令草案，目前總理辦公室副發言人草案已宣布同意該皇家法令，如果有任何更新我們會及時通知。

IBC International Business Consultancy is a law, finance and accounting firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。