Thailand Privilege Visa Taxes: Do Members Need to Pay in Thailand?

Many expatriates today choose the Thailand Privilege Visa (formerly known as the Thailand Elite Visa) to settle down or spend a large part of the year in the Land of Smiles. But one key concern often arises among new applicants: Thailand Privilege Visa taxes and whether members are required to pay them once they stay in the country.

When Do You Become a Tax Resident in Thailand?

Thailand considers anyone who stays at least 180 days per year in the country a tax resident. This threshold is based on immigration records of entry and exit.
In other words, once you stay more than six months in Thailand, you are officially a tax resident.

For Thailand Privilege members, who enjoy long stays of up to one year without needing to exit, this status is usually reached quickly. Once considered a tax resident, any foreign income transferred into Thailand may be subject to Thailand Privilege Visa taxes under local law.

Tax Rules on Personal Income in Thailand

Personal Income Tax (PIT) in Thailand is progressive, ranging from 5% to 35%, with the first portion exempt. Below is the income tax table for 2025:

The Role of International Tax Treaties

Thailand has signed Double Taxation Agreements (DTAs) with many countries, including France.
This helps prevent income from being taxed twice. For example, if a Thailand Privilege member has already paid taxes in their home country, they may usually claim a tax credit in Thailand.

Filing Taxes in Thailand as a Privilege Member

If you are a tax resident under the Thailand Privilege Visa, here are the steps you need to follow:

1. Obtain a Tax Identification Number (TIN).
2. File your tax return using form P.N.D. 90/91 before March 31 of the following year.
3. Declare the following income:

• Income earned in Thailand (e.g., rental income, local bank interest).
• Foreign income remitted to Thailand (e.g., salaries, pensions transferred into a Thai account).

4. Pay taxes either online or at a tax office. Late payments incur a penalty of 1.5% per month.

FAQ – Thailand Privilege and Taxes

Do I have to pay taxes with a Thailand Privilege Visa?
Yes, if you stay 180 days or more and transfer foreign income into Thailand.

Are there any special exemptions?
No. The Thailand Privilege Visa does not provide tax exemptions.

What is the tax rate?
Progressive, from 0% up to 35%, depending on your income.

What if I already paid taxes in my home country?
Thanks to tax treaties, you may be eligible for a tax credit in Thailand.

While the Thailand Privilege Visa offers long-term convenience and exclusive lifestyle benefits, members who stay in the country 180 days or more should understand their tax obligations. Knowing the rules around residency, income reporting, and international tax treaties can help you navigate Thailand Privilege Visa taxes confidently.

👉 Interested in applying for or learning more about the Thailand Privilege Visa? Visit Thailand Elite to explore membership options, benefits, and application support.