If you’re self-employed on a DTV visa and a tax resident (staying 180+ days in a calendar year), you pay personal income tax on Thai-sourced income and foreign income brought into Thailand, such as freelance earnings.
Tax rates range from 0-35%. Self-employed income, such as client payments, is taxed after deductions, including a ฿60,000 personal allowance and business expenses (up to 50% of the income, depending on the type of work). You may also be able to claim tax credits under a Double Tax Treaty.
If you stay in Thailand for less than 180 days in a year, you are not a tax resident and do not have to file unless you have income sourced in Thailand.
We have more detailed information on the tax for DTV visa holders here
Category: General Tax Queries
