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THNormas oficiales, modeladas

Impuestos del autónomo en Thailand (2024).

Un autónomo que gana 60.000 € al año en Thailand se queda entre 49.452 EUR y 60.000 EUR según el régimen; la mejor opción es «LTR visa — Work-from-Thailand Professional (foreign income exempt)», con una carga efectiva del 0.0%. Abajo, 3 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

3 regímenes · 4 registros de fuentes · cada resultado sigue las normas publicadas del régimen

TH · 2024

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01LTR visa — Work-from-Thailand Professional (foreign income exempt)Mejor resultado con estos ingresosIngreso neto60.000 EURCarga efectiva0.0%
  2. 02Personal income tax — business income (Section 40(8), 60% standard deduction)Ingreso neto57.754 EURCarga efectiva3.7%
  3. 03Personal income tax — service fees (Section 40(2), 50% deduction capped 100,000 THB)Ingreso neto49.452 EURCarga efectiva17.6%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoAsalariado

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

Carga efectiva con 60 000 €

0.0%

Lo que pagas

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

Requisitos de acceso

  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR30.000 EUR0.0%
60.000 EUR60.000 EUR0.0%
120.000 EUR120.000 EUR0.0%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 sept 2022.

Contexto importante

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.

02activoAutónomo

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

Carga efectiva con 60 000 €

3.7%

Lo que pagas

  • Standard expense deduction (60% of revenue, Section 40(8)) — 60% of revenue (una deducción que reduce la base imponible, no un pago)
  • 02
    Personal income tax (progressive 5–35%)

    Escala progresiva · base: beneficio anual · reducción 60.000 THB

    beneficio anual · THBTipo
    ≤ 150.0000%
    150.000–300.0005%
    300.000–500.00010%
    500.000–750.00015%
    beneficio anual · THBTipo
    750.000–1.000.00020%
    1.000.000–2.000.00025%
    2.000.000–4.000.00030%
    > 4.000.00035%

Requisitos de acceso

  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR29.550 EUR1.5%
60.000 EUR57.754 EUR3.7%
120.000 EUR111.950 EUR6.7%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2024.

Contexto importante

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).

03activoAutónomo

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

Carga efectiva con 60 000 €

17.6%

Lo que pagas

  • Standard expense deduction (50% of revenue, capped 100,000 THB, Section 40(2)) — 50% of revenue (una deducción que reduce la base imponible, no un pago)
  • 02
    Personal income tax (progressive 5–35%)

    Escala progresiva · base: beneficio anual · reducción 60.000 THB

    beneficio anual · THBTipo
    ≤ 150.0000%
    150.000–300.0005%
    300.000–500.00010%
    500.000–750.00015%
    beneficio anual · THBTipo
    750.000–1.000.00020%
    1.000.000–2.000.00025%
    2.000.000–4.000.00030%
    > 4.000.00035%

Requisitos de acceso

  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR27.081 EUR9.7%
60.000 EUR49.452 EUR17.6%
120.000 EUR90.929 EUR24.2%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2024.

Contexto importante

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

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Thailand.

calculadora completa
  1. 1 LTR visa — Work-from-Thailand Professional (foreign income exempt)
    60.000 EURneto/año
    0.0 % de carga
  2. 2 Personal income tax — business income (Section 40(8), 60% standard deduction)
    57.754 EURneto/año
    3.7 % de carga
  3. 3 Personal income tax — service fees (Section 40(2), 50% deduction capped 100,000 THB)
    49.452 EURneto/año
    17.6 % de carga