Corporate Secretarial · Scenario S.33
Personal TIN Registration for Foreign Individuals in Thailand
A foreign individual who earns income in Thailand — from employment, business, investments, or property — is subject to Thai personal income tax and requires a personal Tax Identification Number from the Revenue Department. Without a TIN, there is no way to file an annual return, claim treaty relief, or properly document income for tax purposes. UnionSPACE reviews the individual's tax position, prepares the Revenue Department application, and obtains the TIN within 3–5 working days.
Why Foreign Individuals in Thailand Need a Personal TIN
Thailand's Revenue Code applies to income derived in Thailand regardless of the nationality of the recipient. A foreign individual who earns employment income, business income, dividends, rental income, or a gain on a property or share transaction in Thailand is subject to Thai personal income tax — and requires a TIN to be correctly registered in the tax system.
The TIN is the individual's unique tax identifier: it is required to file an annual personal income tax return, to claim relief under a Double Taxation Agreement, to correctly record dividend income from a Thai company in which the individual is a shareholder, and for property transactions at the Land Department. Foreign shareholders of Thai companies increasingly find that their TIN is required for share transfer documentation and for certain DBD filings.
There is no benefit to delaying TIN registration — and several costs. An individual without a TIN for a tax year in which they had Thai income cannot file a return for that year without first registering and requesting a backdated filing. UnionSPACE obtains the TIN within 3–5 working days and provides a tax memo on next steps.
How Much Does Personal TIN Registration Cost in Thailand?
Personal TIN Registration
Fee Breakdown
All-inclusive. No hidden charges.
Information & Document Verification
Tax position review, income source assessment, and eligibility confirmation
THB 2,000
Application Forms & Power of Attorney
Revenue Department registration form and POA in the required format
THB 4,500
Printing & Disbursements
Document production and incidentals
THB 500
Total Fee. Everything included.
Personal TIN Registration — Standard Package
Tax position review through TIN issuance and guidance memo — 3–5 working days
Total fee
THB 7,000
Foreign employee TIN via employer?
Where the TIN is required for a new foreign employee — an employer-led registration may be more appropriate
See also
Scenario S.34
Prices shown in Thai Baht (THB) and exclude VAT. Revenue Department government fees are charged at cost where applicable.
Get Started Talk to UsThe Revenue Department area office that processes the registration is determined by the applicant's registered Thai address. Where the applicant does not yet have a registered address in Thailand — for example, a foreign shareholder applying for a TIN for share transfer purposes — we advise on the most appropriate registration channel and office before the application is prepared.
What Is Included in the Personal TIN Registration Package?
From tax position review to TIN in hand — every step managed
Standard Package
Personal TIN RegistrationFixed fee THB 7,000 |
|---|
| Tax position review (income sources, residency, DTA position) | |
| Registration reason and channel confirmation | |
| Passport, visa, and address document verification | |
| Revenue Department registration form preparation | |
| Power of Attorney preparation (where applicable) | |
| Revenue Department submission and officer liaison | |
| TIN collection and delivery | |
| Tax guidance memo (next steps, annual filing obligation) | |
| Annual personal income tax return (Por Ngor Dor 91/90) | Accounting service |
Prices are fixed and transparent. Shown in Thai Baht (THB) and exclude VAT. Annual personal income tax return preparation is a separate accounting service.
Three Reasons a Foreign Individual in Thailand Needs a TIN
Each applies regardless of visa type or length of stay
Annual Tax Return Filing
A foreign individual who has Thai-source income during a calendar year must file a personal income tax return by 31 March of the following year. A TIN is required to file. A foreign individual who had Thai income during a year but obtained their TIN only in the following year must request a backdated registration and reconstruct the prior year's filing position — avoidable entirely by registering as soon as the income begins.
Double Taxation Agreement Relief
Thailand has Double Taxation Agreements with more than 60 countries. A foreign individual from a treaty country may be entitled to reduced tax rates or exemptions on specific income types — but treaty relief must be claimed correctly at the time the income is earned, not retrospectively. A TIN is required to claim treaty relief on withholding tax and to support the annual filing. Obtaining the TIN before income is received ensures the relief can be applied from the outset.
Property and Share Transactions
Foreign shareholders of Thai companies increasingly require a personal TIN for share transfer documentation, DBD filings, and dividend tax documentation. Property transactions at the Land Department require the foreign buyer or seller's TIN as part of the transfer documentation. Where a TIN is needed for a specific upcoming transaction, the registration should be obtained as early as possible — the 3–5 working day timeline means it can typically be obtained before most transaction deadlines.
From tax position review to TIN in hand — what happens at each stage
How We Handle Personal TIN Registration in Thailand
Tax Position Review & Eligibility Confirmation
We review the individual's current situation: their income sources in Thailand, their tax residency position (183-day rule for the current year), whether their country of residence has a Double Taxation Agreement with Thailand, and the reason for which the TIN is being obtained. We confirm the appropriate registration channel and identify the correct Revenue Department area office based on the individual's Thai address.
The registration reason affects what supporting documents are required and, in some cases, the process at the Revenue Department office. A TIN obtained for employment purposes, for property transaction purposes, and for business income purposes may each follow a slightly different process. We identify the correct route before any document is prepared.
Document Verification & Form Preparation
We collect and verify the required documents — passport, visa, Thai address, and any employment or income documentation relevant to the stated registration reason — and prepare the Revenue Department registration form and Power of Attorney. We advise on whether personal attendance at the Revenue Department office will be required and, if so, on what to bring and expect.
The Revenue Department area office that processes the registration is determined by the Thai address provided. Where the applicant does not have a registered Thai address — for example, a foreign shareholder applying for a TIN for a share transfer — we advise on the most appropriate address to use and the office to approach before any form is submitted.
Revenue Department Submission & TIN Delivery
We submit the application to the Revenue Department, manage officer liaison, and obtain the TIN once registration is confirmed. The TIN is delivered with a tax guidance memo covering the individual's annual personal income tax return obligation, the applicable filing deadline (31 March of the following year), and any DTA relief considerations identified in the initial tax review.
The tax guidance memo is the practical document the individual needs after registration — confirming their TIN, noting the annual filing obligation, and flagging any specific considerations based on their income type and DTA position. It is the starting point for their ongoing Thai tax compliance, not just a receipt.
- Document collection and form preparation: 1–2 working days.
- Revenue Department processing: 2–3 working days (office-dependent).
- Total end-to-end: 3–5 working days.
Frequently Asked Questions — Personal TIN Registration in Thailand
Answers to the questions we are asked most often
Any foreign individual who earns income in Thailand — from employment, business, dividends, property rental, or asset sales — is subject to Thai personal income tax and requires a TIN. A TIN is also required to file an annual return, to claim Double Taxation Agreement relief, and for Land Department property transactions. Foreign shareholders of Thai companies may also require a TIN for dividend documentation and share transfer filings.
Both services result in the individual obtaining a TIN — they have only one TIN regardless of income source. The difference is the applicant and the process. Scenario S.34 is employer-led: the employer registers the employee's TIN as part of the company's withholding tax setup. This service (S.33) is individual-led: the foreign person obtains their TIN directly, independently of any employer. This is appropriate for self-employed individuals, business owners, investors, shareholders, and anyone who needs a TIN for a reason other than employment with a Thai company.
In most cases, personal attendance is required at some stage of the registration. The preparatory work — form preparation, document collection, and office selection — is handled entirely by UnionSPACE. We advise on what to bring and what to expect at the Revenue Department before the visit, so the registration is completed without follow-up visits due to missing documents.
In most cases, a Thai address is required — the Revenue Department area office handling the registration is determined by the applicant's Thai address. Where the applicant does not have a registered Thai address — for example, a foreign non-resident shareholder who needs a TIN for a share transaction — we advise on the most appropriate address to use and the registration channel available in their specific circumstances before any document is prepared.
Having a TIN does not automatically create a tax return filing obligation — that obligation arises from having assessable income in Thailand in a given calendar year. A foreign individual who has a TIN but no Thai income in a particular year is not required to file a nil return (unlike corporate returns). However, where the individual does have Thai income, the TIN is the prerequisite to filing. The tax guidance memo delivered with the TIN covers the filing obligation based on the individual's specific income situation.
The annual personal income tax return — Por Ngor Dor 91 for employment income, or Por Ngor Dor 90 for other or mixed income — is due by 31 March of the year following the tax year. For a tax year running January to December, the return is due by 31 March of the following year. Online filing typically receives an extended deadline of 8 April. UnionSPACE can assist with annual personal income tax return preparation as a separate accounting service.
Related Services
Register Foreign Employee at Revenue Department
Employer-led TIN registration for new foreign employees. THB 6,500
Residence Certificate Application
Official proof of address for foreign individuals — often needed alongside TIN registration. THB 7,500
Transfer Shares to New Foreign Shareholder
Foreign shareholders require a personal TIN for share transfer documentation. THB 26,000
Work Permit Application
For foreign individuals who will also be working in Thailand. From THB 38,000
Appoint a New Director
Where the foreign individual is joining the board of a Thai company. THB 9,000
Accounting & Tax Reporting
Annual personal income tax return preparation and filing. From THB 8,500/month
Register Before the Income Is Earned — Not After
No TIN Means No Return — No Return Means No Treaty Relief
A foreign individual without a TIN for a year in which they had Thai income cannot file a return for that year without first obtaining a TIN and requesting a backdated filing. Double Taxation Agreement relief cannot be claimed retrospectively without correct documentation from the outset. Register before the income begins — not after the question arises.
THB 7,000 — all-inclusive. Tax position review, TIN application & guidance memo. 3–5 working days.
4.9 Google Rating
9,000+ Clients
Contact our Company Formation Team
Our professional & multilingual team is ready to assist you with your requirements.
Fill out the form
How can we reach you
Location
29, Sukhumvit Soi 39, Phrom Phong, 10110, Bangkok
sales@unionspace.com
Call
(+66) 02 0360 600
Open Hours
Monday-Friday: 9AM - 6PM
×
