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SettleMetric

THOfficial rules, modeled

Freelancer taxes in Thailand (2024).

A freelancer earning €60,000 a year in Thailand keeps between 49,406 EUR and 60,000 EUR depending on the scheme — the best option is "LTR visa — Work-from-Thailand Professional (foreign income exempt)" at an effective burden of 0.0%. 3 schemes below, each computed from official rules.

VerifiedUpdated

3 schemes · 4 source records · every result follows the published scheme rules

TH · 2024

01

At €60,000 a year

A like-for-like view of every eligible scheme before the full rules below.

  1. 01LTR visa — Work-from-Thailand Professional (foreign income exempt)Best result at this incomeNet income60,000 EUREffective burden0.0%
  2. 02Personal income tax — business income (Section 40(8), 60% standard deduction)Net income57,738 EUREffective burden3.8%
  3. 03Personal income tax — service fees (Section 40(2), 50% deduction capped 100,000 THB)Net income49,406 EUREffective burden17.7%

Reference profile: self-employed · €60,000 annual gross income · no deductible expenses · full-year tax residency.

Full rules

Inside each tax scheme

01activeEmployee

LTR visa — Work-from-Thailand Professional (foreign income exempt)

Effective burden at €60k

0.0%

What you pay

  • Personal income tax on qualifying foreign income (exempt under Royal Decree 743) — 0% of revenue

Eligibility

  • Requires tax residency
  • For holders of the Long-Term Resident (LTR) visa in the 'Work-from-Thailand Professional' category (remote employee of a qualifying overseas company; personal income ≥ USD 80,000/yr average over the last 2 years, or ≥ USD 40,000 with a master's degree or higher). Under Royal Decree No. 743 (2022), foreign-source income earned by an LTR holder and brought into Thailand is exempt from Thai personal income tax. Applies only to income from work performed for the foreign employer abroad, remotely from Thailand; the LTR does not grant a work permit for Thai-employer work.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR30,000 EUR0.0%
60,000 EUR60,000 EUR0.0%
120,000 EUR120,000 EUR0.0%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Sep 1, 2022.

Important context

Legal form 'employee' reflects that the qualifying category requires an overseas employment contract; the visa explicitly does not grant a Thai work permit. The exemption (Royal Decree 743) covers foreign-source income only — Thai-source income would be taxed normally. The USD income threshold and employer-size conditions are eligibility gates checked before applying, not levies, so they are not modeled as components. Home-country taxation and any double-tax-agreement effects are out of scope.

02activeSole proprietor

Personal income tax — business income (Section 40(8), 60% standard deduction)

Effective burden at €60k

3.8%

What you pay

  • Standard expense deduction (60% of revenue, Section 40(8)) — 60% of revenue (deductible from profit) (a deduction that lowers the tax base, not a payment)
  • 02
    Personal income tax (progressive 5–35%)

    Progressive scale · base: annual profit · allowance 60,000 THB

    Annual profit · THBRate
    ≤ 150,0000%
    150,000–300,0005%
    300,000–500,00010%
    500,000–750,00015%
    Annual profit · THBRate
    750,000–1,000,00020%
    1,000,000–2,000,00025%
    2,000,000–4,000,00030%
    > 4,000,00035%

Eligibility

  • Requires tax residency
  • For a self-employed person whose income qualifies as business/commercial income under Section 40(8) of the Revenue Code (the route most solo operators use when running the activity as a business). A 60% standard expense deduction may be claimed without substantiation, or actual expenses with records. Social security is voluntary for the self-employed (Section 40, 70–300 THB/month) and is not included. Tax residency = 180+ days in the calendar year; a resident is taxed on Thai-source income and on foreign-source income that is remitted to Thailand.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR29,546 EUR1.5%
60,000 EUR57,738 EUR3.8%
120,000 EUR111,925 EUR6.7%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2024.

Important context

Models the standard PIT with the 60% Section 40(8) standard deduction, which is the most favourable ordinary route for a self-employed service operator. Assumes the income is assessable in Thailand (Thai-source, or foreign-source remitted in the same year). A DTV/tourist resident who keeps foreign income offshore and does not remit it in the year earned generally owes no Thai PIT on it under the remittance rule — that is a structuring choice, not a scheme. Only the 60,000 personal allowance is modeled; further allowances (spouse 60,000, children 30,000 each, provident-fund, insurance, mortgage, easy-e-Receipt, etc.) would lower the burden and are not modeled. Voluntary Section 40 social security (70–300 THB/month) excluded. VAT registration is required only above 1.8M THB of Thai-source taxable turnover and does not apply to services rendered to foreign clients/consumed abroad. Bracket table per the Revenue Department: over 4,000,000 THB at 35% (some advisory summaries show 2M–5M/over-5M — the €60k example sits in the 25% band so is unaffected).

03activeSole proprietor

Personal income tax — service fees (Section 40(2), 50% deduction capped 100,000 THB)

Effective burden at €60k

17.7%

What you pay

  • Standard expense deduction (50% of revenue, capped 100,000 THB, Section 40(2)) — 50% of revenue (deductible from profit) (a deduction that lowers the tax base, not a payment)
  • 02
    Personal income tax (progressive 5–35%)

    Progressive scale · base: annual profit · allowance 60,000 THB

    Annual profit · THBRate
    ≤ 150,0000%
    150,000–300,0005%
    300,000–500,00010%
    500,000–750,00015%
    Annual profit · THBRate
    750,000–1,000,00020%
    1,000,000–2,000,00025%
    2,000,000–4,000,00030%
    > 4,000,00035%

Eligibility

  • Requires tax residency
  • For a freelancer whose income is treated as service/agent fees under Section 40(2) of the Revenue Code (income from work or services performed under a contract with no employer–employee relationship). The standard deduction is 50% of assessable income but capped at 100,000 THB per year — far less generous than the 40(8) route, so it produces a higher burden at freelancer income levels. Tax residency = 180+ days/year; residents taxed on Thai-source income and remitted foreign-source income.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR27,062 EUR9.8%
60,000 EUR49,406 EUR17.7%
120,000 EUR90,849 EUR24.3%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2024.

Important context

Same PIT scale as th-pit-40-8-business but with the capped 50% Section 40(2) deduction, which is the correct treatment for pure service/professional fees that are not run as a Section 40(8) business. The 100,000 THB cap means high-earning freelancers effectively pay tax on nearly their full gross, producing a much higher burden. Only the 60,000 personal allowance modeled. Voluntary Section 40 social security excluded. The remittance rule still applies: foreign-source income is taxable only when brought into Thailand.

02

Try your own numbers

Change income, currency and expenses to recalculate every active scheme for Thailand.

full calculator
  1. 1 LTR visa — Work-from-Thailand Professional (foreign income exempt)
    60,000 EURnet/year
    0.0% burden
  2. 2 Personal income tax — business income (Section 40(8), 60% standard deduction)
    57,738 EURnet/year
    3.8% burden
  3. 3 Personal income tax — service fees (Section 40(2), 50% deduction capped 100,000 THB)
    49,406 EURnet/year
    17.7% burden