Thai Tax Identification Number (TIN) for foreigners — Thailand

Researched from official sources · May 22, 2026

The Thai Tax Identification Number (TIN, เลขประจำตัวผู้เสียภาษีอากร Lek Pracham Tua Phu Sia Phasi Akon) is a 10-digit identifier issued by the Revenue Department.

It is issued under Section 3 Undecim of the Revenue Code. Foreigners earning Thai-source income or becoming tax residents (180 or more days in a calendar year) apply in person at the Area Revenue Office for their domicile using Form L.P. 10.1. The TIN is the prerequisite for filing the annual personal income tax return.

Estimated time

Same-day issuance at the Area Revenue Office counter is the common practice when the file is complete and the applicant attends in person during business hours; the Revenue Department English site does not publish a statutory processing-time figure for individual L.P. 10.1 applications

Cost

฿0 — the Revenue Department English site does not publish a fee for individual L.P. 10.1 registration, and Area Revenue Offices generally issue the Tax Identification Number Card at the counter without charge

What You Need

Tap to check off items as you gather them

Additional Items

  • The TIN itself is a 10-digit number issued by the Revenue Department for tax purposes; the 13-digit Thai National ID (เลขประจำตัวประชาชน — Lek Pracham Tua Pracha Chon) is the broader identifier used by Thai citizens, where the Thai PIN doubles as the TIN. Foreigners without a Thai PIN use the 10-digit Revenue Department TIN
  • For Thai tax residents (foreigners present 180 or more days in a calendar year), the Revenue Department changed its position on foreign-source income with effect from 1 January 2024 — foreign-source income earned on or after that date and remitted to Thailand falls within Thai personal income tax scope. The TIN is the prerequisite for filing the P.N.D. 90 return that reports remittance-based income
  • Spouses can independently choose to file separately or jointly per the Revenue Department position summarised by PwC Worldwide Tax Summaries; each spouse must hold their own TIN to file separately or to elect joint filing
  • Business operators (foreign sole-proprietorships filing under their individual TIN) file a half-year return on Form P.N.D. 94 by 30 September of the same tax year, in addition to the annual P.N.D. 90 or P.N.D. 91 return
  • Downstream documents that rely on the TIN include the Tax Clearance Certificate (Form P.3 valid 15 days from issuance, or Form P.3.1 valid up to 180 days) and the Certificate of Residence used to claim relief under tax treaties between Thailand and the home jurisdiction
  • The Revenue Department call centre — RD Call Center 1161 — confirms the correct Area Revenue Office for a given residential address
Last checked 25 days ago

Step-by-Step

  1. 1

    Identify the Area Revenue Office with jurisdiction over the residential address

    สำนักงานสรรพากรพื้นที่ (Samnakngan Sapphakon Phuenthi)

    Expat Resident New Arrival
    1. (Applicant) Confirm the registered residential address in Thailand — for Bangkok the district (khet) determines the responsible Area Revenue Office; for provincial areas the province (changwat) determines the principal Area Revenue Office
    2. (Applicant) Call the Revenue Department call centre — RD Call Center 1161 — with the full address and request the correct office assignment
    3. (Revenue Department) Staff confirm the correct Area Revenue Office for the address and, where applicable, the branch office within Bangkok
    4. (Applicant) Note the office address, opening hours, and any specific intake-channel guidance provided over the call

    💡 Tip: The Revenue Department English homepage does not host a consolidated Area Revenue Office locator at the time of access — applicants confirm the correct office by calling RD Call Center 1161, or by physically attending any Area Revenue Office where staff redirect to the correct office if needed. Some foreigners successfully file at the central Area Revenue Office in Bangkok if they reside there.

  2. 2

    Obtain and complete Form L.P. 10.1 at the Area Revenue Office

    แบบ ล.ป.10.1 (Baeb L.P. 10.1)

    Expat Resident New Arrival
    1. (Applicant) Visit the Area Revenue Office in person and request the hardcopy Form L.P. 10.1 at the counter
    2. (Area Revenue Office) Provides the form and, in Bangkok and well-staffed provincial offices, assists non-Thai-speaking applicants with completion
    3. (Applicant) Complete the form fields: full name as on passport (in Thai transliteration if available), nationality, date of birth, passport number with issuing country and expiry, Thai residential address and mailing address where different, reason for registration (employment, business, treaty relief, other), employer details where employed in Thailand, and date Thai-source income was first received

    💡 Tip: The Revenue Department TIN page does not link a downloadable PDF of Form L.P. 10.1 from the English site. The form is in Thai; Area Revenue Office staff in Bangkok typically assist non-Thai-speaking applicants directly with form completion. The Revenue Department English site states the online alternative — 'Online registration available via tinreg.rd.go.th (Thai language only) for Thai juristic persons' — which is not open to individual foreign applicants.

    ⚠️ Watch out: If completion of the form in Thai is a barrier and Area Revenue Office staff cannot assist directly, bring a Thai-speaking colleague or use a sworn translator — certified translation costs apply via a sworn translator. Refusing assistance and submitting an incomplete form results in the file being returned at the counter.

  3. 3

    Submit Form L.P. 10.1 in person at the Area Revenue Office

    สำนักงานสรรพากรพื้นที่ (Samnakngan Sapphakon Phuenthi)

    Expat Resident New Arrival
    1. (Applicant) Attend the Area Revenue Office in person with the completed Form L.P. 10.1, the original passport plus a signed photocopy of the identity and visa pages, the long-term visa or work permit where applicable, and supporting address documentation
    2. (Applicant) Take a queue ticket on arrival — walk-in service is the norm and an appointment system for individual L.P. 10.1 issuance is not published on the Revenue Department English site
    3. (Area Revenue Office) Counter staff review the file and may ask clarifying questions about the source of income and the date it commenced
    4. (Applicant — where a representative applies) Present the authorisation letter and the representative's own passport copy

    💡 Tip: Sign each photocopy page as a 'true copy' before submission — Area Revenue Office staff routinely return unsigned photocopies. Bring more documentation than the minimum, since office practice varies on supporting documentation.

  4. 4

    Receive the Tax Identification Number Card at the counter

    บัตรประจำตัวผู้เสียภาษีอากร (Bat Pracham Tua Phu Sia Phasi Akon)

    Expat Resident New Arrival
    1. (Area Revenue Office) Issues the Tax Identification Number Card recording the 10-digit TIN — in Bangkok and well-staffed provincial offices this is commonly same-day
    2. (Applicant) Receive the card and verify the printed details match the passport and address records
    3. (Applicant) Store the card carefully and photograph or scan it on receipt — the card is required when filing the annual tax return, when requesting the Certificate of Residence, and when applying for the Tax Clearance Certificate before departure

    💡 Tip: The Revenue Department English site does not publish a statutory processing-time figure for individual L.P. 10.1 issuance — same-day at the counter is the common practice when the file is complete.

  5. 5

    File the annual personal income tax return using the TIN

    แบบ ภ.ง.ด. 90 / 91 (Baeb Phor Ngor Dor 90 / 91)

    Expat Resident
    If Thai-source income or remitted foreign-source income has been received in the tax year
    1. (Applicant) Choose the correct return form — Form P.N.D. 91 for residents with only employment income from a Thai employer; Form P.N.D. 90 for residents with foreign-source income remitted to Thailand or other non-employment income
    2. (Applicant — hardcopy path) File the return by 31 March of the following year at the Area Revenue Office
    3. (Applicant — online path) File the return by 8 April of the following year through the e-filing portal at eservice.rd.go.th using the TIN to authenticate
    4. (Applicant — business operator) File a half-year return on Form P.N.D. 94 by 30 September of the same tax year where the TIN is used for a Thai sole-proprietorship

    💡 Tip: PwC's Worldwide Tax Summaries summarises the filing deadlines: 'All persons earning income are required to file a tax return no later than 31 March of the following year for hardcopy filing and 8 April for online filing.' The TIN is the prerequisite for both paths — the e-filing portal requires it to authenticate.

    Revenue Department — TIN registration page (rd.go.th ↗) PwC Worldwide Tax Summaries — Thailand tax administration (taxsummaries.pwc.com ↗)

Local Tips from the Community

  • The Area Revenue Office accepts walk-in applications for individual TIN issuance; an appointment system for individual L.P. 10.1 registration is not published on the Revenue Department English site
  • The 180-day threshold defines Thai tax residency and is independent of immigration permission-to-stay; the two are tracked separately
  • The online portal at tinreg.rd.go.th is restricted to Thai juristic persons in Thai only and is not available to individual foreign applicants — in-person attendance at the Area Revenue Office is the only path for an individual
  • The e-filing portal at eservice.rd.go.th supports submission of the annual tax return once the TIN exists, but is not the TIN-issuance portal
  • The 60-day registration window cited on the Revenue Department TIN page applies to juristic persons and to withholding-tax income payers — for individuals registering under Form L.P. 10.1 there is no published 60-day window; the obligation is to hold the TIN before filing the annual return
  • Sign each photocopy of the passport, alien certificate, or PIN card as a true copy — Area Revenue Office staff routinely return unsigned photocopies

What Could Go Wrong

Identify the correct Area Revenue Office: Uncertain which Area Revenue Office has jurisdiction over the residential address

Recovery: Call the Revenue Department call centre — RD Call Center 1161 — and provide the full residential address to be redirected to the correct Area Revenue Office. Walk-in attendance at the central Area Revenue Office in Bangkok is also possible for residents within that catchment district; staff redirect to the correct office if needed. The Revenue Department English homepage does not host a consolidated office locator.

Submit Form L.P. 10.1 at the Area Revenue Office: Photocopies of the passport or other identification are returned unsigned

Recovery: Sign each photocopy page as a 'true copy' before re-presenting the file. Area Revenue Office staff routinely require this for the passport copy, the alien certificate copy where applicable, and the PIN card copy where applicable. Bring a pen to the counter.

Attempt online registration at tinreg.rd.go.th: The portal blocks individual foreign applicants — it is in Thai only and serves Thai juristic persons

Recovery: The Revenue Department English site is explicit: 'Online registration available via tinreg.rd.go.th (Thai language only) for Thai juristic persons.' Individual foreigners must apply in person at the Area Revenue Office. Do not confuse tinreg.rd.go.th (registration portal — juristic only) with eservice.rd.go.th (e-filing portal — for filing returns once the TIN is held).

Costs

Item Amount Payment Notes
Tax Identification Number (TIN) — issuance at the Area Revenue Office counter ฿0 Not applicable The Revenue Department English site does not publish a fee for L.P. 10.1 individual registration; Area Revenue Office practice is to issue the TIN at the counter without charge
Form L.P. 10.1 — paper form at the counter ฿0 Not applicable The form is provided in hardcopy at the Area Revenue Office at no charge
Tax Clearance Certificate (Form P.3 — single departure) ฿0 Not applicable The Revenue Department Tax Clearance Certificate page does not enumerate a fee; valid 15 days from issuance
Tax Clearance Certificate (Form P.3.1 — multiple departures) ฿0 Not applicable The Revenue Department Tax Clearance Certificate page does not enumerate a fee; valid up to 180 days from issuance; renewal is not permitted
Certificate of Residence — for treaty relief ฿0 Not applicable The Revenue Department Certificate of Residence page does not enumerate a fee or a processing time
Tax Identification Number (TIN) — issuance at the Area Revenue Office counter ฿0
Payment:
Not applicable
Notes:
The Revenue Department English site does not publish a fee for L.P. 10.1 individual registration; Area Revenue Office practice is to issue the TIN at the counter without charge
Form L.P. 10.1 — paper form at the counter ฿0
Payment:
Not applicable
Notes:
The form is provided in hardcopy at the Area Revenue Office at no charge
Tax Clearance Certificate (Form P.3 — single departure) ฿0
Payment:
Not applicable
Notes:
The Revenue Department Tax Clearance Certificate page does not enumerate a fee; valid 15 days from issuance
Tax Clearance Certificate (Form P.3.1 — multiple departures) ฿0
Payment:
Not applicable
Notes:
The Revenue Department Tax Clearance Certificate page does not enumerate a fee; valid up to 180 days from issuance; renewal is not permitted
Certificate of Residence — for treaty relief ฿0
Payment:
Not applicable
Notes:
The Revenue Department Certificate of Residence page does not enumerate a fee or a processing time
Total: ฿0

FAQ

Documents

Do I need a Thai TIN if I work remotely for an overseas employer and live in Thailand?

If you become a Thai tax resident (present 180 or more days in a calendar year) and remit any portion of your overseas-earned income to Thailand on or after 1 January 2024, that remittance is within Thai personal income tax scope. The TIN is the prerequisite for filing the P.N.D. 90 return that reports it. PwC's Worldwide Tax Summaries summarises the Revenue Department position: 'Residents who derive assessable income derived from outside Thailand would only be subject to tax if such income is earned in any tax year starting from 1 January 2024 onwards and is remitted to Thailand.'

General

Is the TIN registration free?

The Revenue Department English TIN page does not publish a fee for individual L.P. 10.1 registration. The Tax Identification Number Card is generally issued at the Area Revenue Office counter without charge. The Revenue Department posture is that the TIN is part of the taxpayer-onboarding service rather than a chargeable transaction. No explicit fee figure appears on the published English site.

Can I register online?

Not as an individual foreigner. The Revenue Department TIN page states: 'Online registration available via tinreg.rd.go.th (Thai language only) for Thai juristic persons.' The online portal is restricted to Thai companies in Thai language only. Individual foreigners must apply in person at the Area Revenue Office. The other Revenue Department portal at eservice.rd.go.th is for filing the annual return once the TIN is held, not for TIN issuance.

Which Area Revenue Office do I file at?

The Area Revenue Office (สำนักงานสรรพากรพื้นที่ — Samnakngan Sapphakon Phuenthi) with jurisdiction over your residential address. In Bangkok this is determined by district (khet); in provinces by the principal Area Revenue Office of the province (changwat). The Revenue Department call centre (RD Call Center 1161) confirms the correct office by residential address before travelling. The Revenue Department English homepage does not host a consolidated office locator.

Can I get the TIN the same day?

The Revenue Department English site does not publish a statutory processing-time figure for individual L.P. 10.1 issuance. Same-day issuance is the common Area Revenue Office practice when the application is complete and submitted in person during business hours; the Tax Identification Number Card is printed and handed over at the counter.

What is the difference between the TIN and the 13-digit Thai National ID?

The TIN issued to a foreigner under L.P. 10.1 is a 10-digit number assigned by the Revenue Department for tax purposes only. The 13-digit Thai National ID (เลขประจำตัวประชาชน — Lek Pracham Tua Pracha Chon) is the broader identifier for Thai citizens and is also used for tax purposes — the Thai Personal Identification Number doubles as the TIN. Foreigners without a Thai PIN use the 10-digit Revenue Department TIN.

Do I need a separate TIN if I have a Thai PIN from immigration or police?

The Revenue Department TIN page lists the PIN card among acceptable identification for individual TIN applicants. Foreigners with a Thai PIN typically use it as the tax reference, and the Revenue Department aligns the TIN with the PIN where one exists; a separate 10-digit TIN is issued only when no PIN is on file. Confirm at the Area Revenue Office whether the existing PIN suffices.

What documents do I bring if I want a TIN purely to open a bank account?

Passport with a signed photocopy, current long-term visa or work permit, proof of Thai address (House Registration Thabian Ban, Yellow Book, rental agreement, or hotel registration), and a completed Form L.P. 10.1 picked up at the Area Revenue Office. Bring more than the minimum — Area Revenue Office practice varies on supporting documentation and staff may request a tenancy contract or an employer letter.

How does the TIN relate to the Tax Clearance Certificate I need on departure?

The Revenue Department Tax Clearance Certificate page states that foreigners departing Thailand 'must apply if they: have tax liabilities, file returns for foreign entities operating in Thailand, or earned income as public performers... within 15 days before leaving the country, whether or not there is any tax payable.' The certificate requires presentation of the TIN. Two forms apply: Form P.3 for single departure (valid 15 days from issuance) and Form P.3.1 for multiple departures (valid up to 180 days, renewal not permitted). Apply for the TIN well before planning departure.

Does the TIN expire?

The 10-digit TIN issued under L.P. 10.1 does not expire. The Tax Identification Number Card itself may wear or be lost; replacement is via the Area Revenue Office that issued it.

After This Process

  • → File the annual personal income tax return — Form P.N.D. 90 for residents with foreign-source income or P.N.D. 91 for residents with only employment income — by 31 March of the following year for hardcopy filing or by 8 April for online filing via the eservice.rd.go.th portal
  • → Where remitting foreign-source income to Thailand, prepare to report the remitted amount on the P.N.D. 90 return per the current Revenue Department remittance position summarised by PwC Worldwide Tax Summaries
  • → Apply for the Certificate of Residence at the Area Revenue Office once 180 days of residence in the relevant tax year are confirmed, to claim relief from double taxation in the home jurisdiction under the applicable treaty
  • → Apply for the Tax Clearance Certificate (Form P.3 or P.3.1) within 15 days before any departure from Thailand where tax liabilities exist or assessable income has been earned as a public performer

Sources

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More in Thailand

8 sources cited last accessed 2026-05-22

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  1. T1
    Revenue Department (กรมสรรพากร — Krom Sapphakon) 2026-05-22

    The Revenue Department TIN page anchors the statutory basis with the quoted text 'Section 3 Undecim of the Revenue Code requires taxpayers and income payers to obtain and use a TIN—a 10-digit number issued by the Revenue Department.' The page enumerates the categories of individuals who must apply for a TIN — foreigners or those without a Personal Identification Number (PIN), non-juristic ordinary partnerships, non-juristic bodies of persons, and undivided estates — and the form-number mapping: L.P. 10.1 for individuals (including foreigners), L.P. 10.2 for non-juristic bodies of persons and undivided estates, L.P. 10.3 for juristic persons, L.P. 10.4 for income payers liable for withholding tax. The page lists the sole exception: 'Foreigners present in Thailand ≤14 days per visit, ≤90 days annually, need not apply.' On online filing it states: 'Online registration available via tinreg.rd.go.th (Thai language only) for Thai juristic persons' — individual foreigners cannot apply online. The required documents listed are passport / alien certificate / PIN card photocopy, House Registration where applicable, and an authorisation letter where a representative applies.

    rd.go.th
  2. T1
    Revenue Department — English homepage 2026-05-22

    Authority name appears verbatim as 'The Revenue Department' (กรมสรรพากร — Krom Sapphakon). Headquarters address: 90 Soi Phaholyothin 7, Phaholyothin Road, Phayathai, Bangkok 10400. Switchboard published as 'RD Call Center 1161' — used to confirm the correct Area Revenue Office (สำนักงานสรรพากรพื้นที่ — Samnakngan Sapphakon Phuenthi) for an applicant's residential address. The Revenue Department is an agency of the Ministry of Finance.

    rd.go.th
  3. T2
    PwC Worldwide Tax Summaries — Thailand individual residence 2026-05-22

    The 180-day tax-residency rule is summarised as follows — 'Residents are defined as persons residing in Thailand at one or more times for an aggregate period of 180 days or more in any tax (calendar) year.' Crossing 180 days in a calendar year (1 January – 31 December) makes the individual a Thai tax resident for that year, expanding assessable-income scope from Thai-source-only to Thai-source plus remitted foreign-source income under the post-1-January-2024 remittance rule. Tax residency is determined annually by physical-presence count and is independent of immigration permission-to-stay.

    taxsummaries.pwc.com
  4. T2
    PwC Worldwide Tax Summaries — Thailand taxes on personal income 2026-05-22

    PwC's summary of the Revenue Department position on the foreign-source income remittance rule, effective for income earned from 1 January 2024 onwards: 'Residents who derive assessable income derived from outside Thailand would only be subject to tax if such income is earned in any tax year starting from 1 January 2024 onwards and is remitted to Thailand.' Foreign tax residents who became Thai tax residents on or after that date and remit overseas earnings to Thailand are within scope of Thai personal income tax for the remitted amounts. The TIN is the prerequisite for filing the P.N.D. 90 return that reports remittance-based income. The page also notes that non-residents are taxed only on Thai-source income (employment income for work performed in Thailand, business profits from a Thai branch, rental income from Thai property, director's fees from a Thai company).

    taxsummaries.pwc.com
  5. T2
    PwC Worldwide Tax Summaries — Thailand individual tax administration 2026-05-22

    Filing deadlines for the annual personal income tax return: hardcopy filing by 31 March of the following year, online filing by 8 April. 'Business operators must file returns for the first six months by 30 September' on Form P.N.D. 94 — applies to foreign sole-proprietorships filing under their individual TIN. 'Spouses can independently choose to file separately or jointly' — each spouse must hold their own TIN to file separately or to elect joint filing.

    taxsummaries.pwc.com
  6. T1
    Revenue Department — Tax Clearance Certificate 2026-05-22

    Foreigners departing Thailand 'must apply if they: have tax liabilities, file returns for foreign entities operating in Thailand, or earned income as public performers... within 15 days before leaving the country, whether or not there is any tax payable.' Two forms apply: Form P.3 — single departure, valid 15 days from issuance; Form P.3.1 — multiple departures, valid up to 180 days from issuance, renewal not permitted. The statutory basis cited on the page is Section 4 Quarter of the Revenue Code. Exemption: 'transiting Thailand, or entering or residing in Thailand for a period or periods aggregating not more than 90 days in a tax year without earning assessable income.' Penalty for departing without certificate: 20 percent surcharge of the tax amount plus fine up to 1,000 baht or imprisonment up to one month. The page does not enumerate a fee for issuance of the certificate.

    rd.go.th
  7. T1
    Revenue Department — Certificate of Residence 2026-05-22

    The Certificate of Residence is issued to a Thai tax resident (180 or more days in the relevant tax year) to claim relief from double taxation in the home jurisdiction. Required documents: 'Copy of filed income tax returns (P.N.D. 90, P.N.D. 91); Copy of tax receipt; Copy of taxpayer's tax identification card; Copy of taxpayer's passport (to verify 180+ days residence); Other relevant documents as applicable; Authorization letter if another person represents the taxpayer.' The certificate is described as serving 'to fulfill obligations under tax treaties: In compliance with the Convention between the Kingdom of Thailand and [country] for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion.' The page does not enumerate a fee or a processing time.

    rd.go.th
  8. T1
    Revenue Department — Income Tax Guide for Foreign Company 2026-05-22

    Cross-reference for the corporate registration trigger using Form L.P. 10.3 (distinct from individual L.P. 10.1): 'An application form (Lor Por 10.3) together with other relevent documents...shall be submitted to the Area Revenue Office within 60 days for the date of registration or operation.' [Site spelling 'relevent' preserved.] Individual foreign employees of a Thai-registered company still need their own L.P. 10.1 TIN registration separately. The 60-day window does not apply to individuals registering as taxpayers.

    rd.go.th
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