泰国特权签证税费：会员在泰国是否需要缴纳？

如今，许多外籍人士选择泰国特权签证（原称泰国精英签证）在微笑之国定居或长居。但新申请人常有一个核心疑问：泰国特权签证是否征税？持签者在泰居留期间是否需要缴纳税费？

何时成为泰国税务居民？

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.

对于泰国特权签证持有者而言，其通常能在短期内达到该身份要求——该身份允许持有人在泰国停留长达一年而无需离境。一旦被认定为税务居民，根据当地法律，任何汇入泰国的境外收入均可能需缴纳泰国特权签证相关税款。

泰国个人所得税法规

泰国个人所得税采用累进税率，税率区间为5%至35%，首部分收入免税。以下为2025年所得税税率表：

国际税收协定的作用

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.

作为特权会员在泰国申报税务

若您持有泰国特权签证且为税务居民，请遵循以下步骤：

1. 获取税务识别号（TIN）。
2. 请于次年3月31日前使用表格P.N.D. 90/91提交纳税申报表。
3. 申报下列收入：

• 在泰国获得的收入（例如租金收入、本地银行利息）。
• 汇入泰国的境外收入（例如：薪金、养老金转入泰国账户）。

4. 可通过在线或税务局 窗口缴纳税款。逾期缴纳将按月加收1.5%的滞纳金。

常见问题 – 泰国特权与税收

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.

泰国特权签证虽提供长期便利与专属生活方式福利，但停留满180天及以上的持证人需了解自身纳税义务。掌握居留规定、收入申报及国际税务协定相关规则，可助您从容应对泰国特权签证的税务事宜。

👉 有意申请或了解更多关于泰国特权签证的信息？请访问 泰国精英计划 探索会员方案、专属权益及申请支持。