A Tax Identification Number (TIN) from Thailand’s Revenue Department identifies you for income tax, some property transactions, and company registration. Foreigners who work, freelance, own rental property, or incorporate in Thailand usually need one — tourists on pure holiday stays typically do not.
Task hub: Tax ID
Who needs a Thai TIN
| Situation | TIN likely required |
|---|---|
| Thai employer withholding tax | Yes — employer often assists |
| Freelance / client income in Thailand | Yes |
| Company director or shareholder filings | Yes |
| Property sale subject to transfer fees | Often |
| Pure tourist, no Thai income | Usually no |
| Bank account only | Bank may ask — branch policy varies; see bank account task |
This guide covers personal TIN registration — not VAT registration for businesses (PP.01 path).
How to apply
- 1
Locate your Area Revenue Office
Your address district determines branch — Bangkok has many sub-offices. Wrong branch sends you across town.
- 2
Complete PTR-01 (personal)
Use the current personal registration form from rd.go.th. Print clear, block-capital answers.
- 3
Gather identity and address proof
Passport, visa page, and address evidence (lease, TM.30, utility bill) as the branch requests.
- 4
Submit in person
Most foreigners register at the counter. Some branches allow representative filing with POA for companies — not typical for first personal TIN.
- 5
Receive TIN card or reference number
Processing may be same-day or require return visit. Store the number securely — it appears on annual PND.90/91 filings.
Documents
Typical personal TIN file
- Passport original and copies
- Valid visa or extension page
- Completed PTR-01 form
- Proof of address in Thailand
- Work permit copy if employed locally
- Marriage certificate if using spouse address (where accepted)
Info
Tax residency rules differ from immigration stamps. Spending 180+ days in Thailand can trigger filing obligations even on some long-stay visas — speak to a qualified accountant for your year.
After you have a TIN
- Employers withhold PND.1 on salary
- Self-employed foreigners file PND.90/91 or PND.94 depending on structure
- Property sellers may need TIN before transfer at Land Office
- Use Thai tax calculator for estimates — not legal advice
Immigration compliance remains separate: maintain TM.30 and 90-day reporting on long-stay visas.
Frequently asked questions
Can I work without a TIN?
Legal employment uses withholding tax — you need a TIN path through employer or self-registration.
Does DTV require TIN?
Not for visa issuance itself. Thai-sourced income still has tax rules if you earn locally.
Is TIN the same as social security number?
No. Social security (SSO) is a separate enrollment through employers.
Lost TIN card?
Reapply at Revenue Department with passport — they can reissue reference documentation.
