Révisé par ThaiLawOnline, un cabinet d'avocats thaïlandais agréé exerçant en Thaïlande depuis 2006. Avocate thaïlandaise en charge du dossier : Wichuda Atthamethakon, LL.M., licence du barreau thaïlandais 3149/2556.
Dernière mise à jour le 5 septembre 2026
A numéro d'identification fiscale (เลขประจำตัวผู้เสียภาษี, lek prajam tua phu sia phasi, le TIN ou tax ID) is the number the Revenue Department uses to identify a taxpayer on every return, receipt and withholding certificate. Thai nationals use the 13-digit number on their ID card; a company uses its 13-digit registration number from the DBD; a foreigner without a Thai ID number must apply to the Revenue Department for one. It is free, takes minutes to issue, and is the first thing a foreigner needs before filing a return, reclaiming withholding tax or answering a bank’s residency questionnaire.
Table des matières
Who must have one under the Revenue Code
The rule. A person who has assessable income must apply for a tax number within 60 days of first deriving it. An individual who already has a personal identification number under the civil registration law, which covers Thai citizens and foreigners holding a pink ID card or a yellow tabien baan, is not required to apply separately and uses that number. A foreigner present in Thailand for one period not exceeding 14 days, and not more than 90 days in aggregate in a tax year, is exempt.
Juristic persons receive their number automatically: since the registries were unified, a company’s DBD registration number is its tax number and appears on its VAT registration and tax invoices. A foreign company with no Thai registration is issued a number by the Revenue Department on application.
How a foreigner applies
The application is form L.P. 10.1 (ล.ป.10.1) for an individual, filed at any area revenue office or branch, regardless of where the applicant lives. The officer wants the passport with the current visa or extension, and evidence of an address in Thailand: a lease, a tabien baan, or a marriage certificate with the Thai spouse’s ID card and house registration. An employee usually brings the work permit; a retiree remitting foreign income brings the lease and, if asked, a bank statement. There is no fee and the number is normally issued the same day.
Where it is used next: the annual return (PND 90 or PND 91), filed between 1 January and 31 March for the previous calendar year once income exceeds 60,000 baht (120,000 baht where the only income is salary, and higher thresholds for married couples); a withholding tax certificate from a Thai employer or bank; and the certificate of residence a tax resident needs to claim treaty benefits abroad. The common mistake is applying for a number and then never filing.
Thai tax ID, Thai ID card and foreign TIN
The Thai national ID number doubles as the tax number for Thais and for foreigners who hold a pink card; a foreigner without one has a separate Revenue Department number that gives no immigration status. Neither is the same as the foreigner’s home tax number, which Thai banks now collect under the Common Reporting Standard: a bank asking for a foreign TIN is asking about tax residence abroad, not for a Thai number.
Having a Thai tax number does not make anyone a tax resident, and not having one does not excuse tax. Residency is the 180-day test in Section 41 of the Revenue Code, and since 2024 a resident who remits revenus de source étrangère owes tax on it whether or not a number was ever issued. The number is the administrative key; the liability arises from the facts.
Foire aux questions
How do I get a tax ID number in Thailand as a foreigner?
File form L.P. 10.1 at any area revenue office with the passport, current visa and proof of a Thai address such as a lease or tabien baan. An employee adds the work permit. There is no fee and the number is usually issued the same day. The application should be made within 60 days of first earning assessable income.
Do I need a Thai tax ID to open a bank account?
Not usually; banks open accounts on the passport, visa and proof of address. What they do require, under the Common Reporting Standard, is a declaration of tax residence and the tax number of any foreign country where the customer is resident. A Thai number becomes necessary once income is earned or remitted and a return must be filed.
Is a Thai tax ID the same as a Thai ID card number?
For Thai nationals and for foreigners holding a pink ID card or yellow house book, yes: the 13-digit personal number is used for tax. A foreigner without one is given a separate number by the Revenue Department, and a company uses its DBD registration number for all tax purposes.
Voir aussi : Tax resident, Pink ID card, Foreign-sourced income, how to register a tax ID number in Thailand ET Impôt sur le revenu des personnes physiques en Thaïlande.
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