在泰國外派人員個人所得稅QA

在泰國外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款

泰國永輝BPO有限公司
1108/31 Sukhumvit Road, Phrakanong, Klongtoey, Bangkok, Thailand 10110
接洽人:
Ploy Lee 泰國籍說中文
Pay Xiao 泰國籍說英文
或
聯絡人：蘇 玉 燕  副總經理
手機：+886-928-486-835  
電話：+886-2-2717-0515 分機:104  

2.1. 徵收外派個人所得稅

泰國所得稅由泰國稅務局根據《泰國稅務法》進行監督和管理。

泰國的課稅年度為1月1日至12月31日。泰國採用佛曆年, 相當於公曆年加543年。

例如，公曆2024年相當於佛曆2567年。

冠狀病毒（Covid-19）指南：2020年3月和4月所得稅扣繳申報表和匯款的截止日期延長至2020年6月1日； 2020年5月延至2020年6月30日； 2020年6月延至2020年7月31日； 2020年7月延至2020年8月31日；以及2020年8月延至2020年9月30日。

2021 年 2 月至 8 月以電子方式提交所得稅扣繳申報表和匯款的截止日期已延長至該月的最後一天。

2020年3月社會安全基金報稅表及匯款須於2020年7月15日前完成； 2020年4月的須於2020年8月15日前完成； 2020年5月的須於2020年9月15日前完成。

自2020年3月至5月，社會安全基金稅率降至5%，其中雇主繳款為4%，員工繳款為1%。

自 2020 年 9 月至 11 月，雇主和員工的社會安全基金稅率均降至 2%。

自2021年1月至3月，雇主和僱員的社會安全基金稅率均降至3%。

自2021年2月至3月，僱員的社會安全基金稅率進一步降至0.5%。

自 2021 年 6 月至 8 月，雇主和員工的社會安全基金稅率均降至 2.5%。

2021 年 7 月至 12 月期間的泰國公積金繳款最晚可以延後至 2021 年 12 月的到期日。

參考

泰國稅務局（泰文）：

•表格

•泰國稅收法規

泰國社會安全局 （泰文）

泰國證券交易委員會：泰國公積金（泰文）

公積金繳款自 2021 年 7 月延至 2021 年 12 月公告（泰文）

社會安全辦公室：

• 2020 年 9 月至 11 月社會稅減少公告（泰文）

In English

2.1. Income Taxes Imposed —

Income taxes are administered and supervised by the Revenue Department under the Revenue Code of Thailand.

The tax year in Thailand is from Jan. 1 to Dec. 31. Thailand uses a calendar known as the Thai Solar Calendar, identical to the Gregorian Calendar, but uses the Buddhist Era year-numbering system, which is the Gregorian Calendar year plus 543 years. For example, the Gregorian Calendar year 2024 is equivalent to the Buddhist Era year 2567.

Coronavirus (Covid-19) Guidance: The deadlines for income tax withholding returns and deposits for March and April 2020 were extended to June 1, 2020; those for May 2020 to June 30, 2020; those for June 2020 to July 31, 2020; those for July 2020 to August 31, 2020; and those for August 2020 to Sept. 30, 2020.

The February to August 2021 deadlines for income tax withholding and deposits filed electronically were extended to the last day of the given month.

Social Security Fund tax returns and deposits for March 2020 were to be made by July 15, 2020; those for April 2020 were to be made by August 15, 2020; and those for May 2020 were to be made by Sept. 15, 2020.

The Social Security Fund tax rate was also reduced to 5%  consisting of an employer contribution of 4% and an employee contribution of 1%, effective from March to May 2020.

The Social Security Fund tax rate was reduced to 2% for both employers and employees, effective from September to November 2020.

The Social Security Fund tax rate was reduced to 3% for both employers and employees, effective from January to March 2021. The employee rate was then further reduced to 0.5%, effective from February to March 2021.

The Social Security Fund tax rate was reduced to 2.5% for both employers and employees, effective from June to August 2021.

Thai Provident Fund contributions for periods from July to December 2021 may be postponed to the due date for December 2021 at the latest.

References

Thailand Revenue Department (Thai):

• Forms

• Thailand Revenue Code

Thailand Social Security Office (Thai)

Thailand Securities and Exchange Commission: Thailand Provident Fund (Thai)

Postponement of Provident Fund Contributions from July to December 2021 (Thai)

Social Security Office:

•  Reduction of Social Taxes from September to November 2020 (Thai)

2.2. 雇主扣繳範圍

雇主必須從薪資中預扣所得稅並繳交給政府。

In English

2.2. Employer Coverage —

Employers are required to withhold income tax from the payroll for employees and make payments to government.

2.3. 員工個人所得覆蓋範圍

居民和非居民僱員均需繳納泰國所得稅。居民依其全球收入徵稅，非居民僅對其源自泰國的收入徵稅。

居民的定義是一年內在泰國居住至少 180 天的個人。

泰國認定僱員為同意為雇主工作以換取工資的個人。

In English

2.3. Employee Coverage —

Resident and nonresident employees are subject to Thailand’s income tax. Residents are taxed on their worldwide income and nonresidents are taxed only on their income earned in Thailand.

A resident is defined as an individual who resides in Thailand for at least 180 days in a calendar year.

Thailand recognizes employees as individuals who agree to work for an employer in exchange for wages.

2.4. 員工個人所得稅率和級距

所得稅按累進稅率徵收，稅率範圍為 0% 至 35%。

泰國雇主必須對年薪不少於31萬的員工薪資代扣所得稅。薪資預扣繳門檻高於泰國普遍適用的個人所得稅年收入門檻。個人所得稅年收入門檻是15萬泰銖。

泰國的個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（泰銖）	所得稅稅率
高達 ฿150,000	0
超過 15 萬泰銖至 30 萬泰銖	5%
超過 30 萬泰銖至 50 萬泰銖	10%
超過 50 萬泰銖至 75 萬泰銖	15%
超過 75 萬泰銖至 100 萬泰銖	20%
超過 100 萬泰銖至 200 萬泰銖	25%
超過 200 萬泰銖至 500 萬泰銖	30%
超過 500 萬泰銖	35%

In English

2.4. Rates and Thresholds —

Income tax rates are levied at progressive rates ranging from zero to 35%.

Employers in Thailand must withhold income tax on wages of employees who are annually paid at least 310,000. The wage withholding threshold is higher than Thailand’s generally applicable threshold of annual income. Personal income taxation is applicable on annual income greater than ฿150,000 received by an individual.

Thailand’s personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income (Thai Baht)	Income Tax Rate
Up to ฿150,000	0
More than ฿150,000 and up to ฿300,000	5%
More than ฿300,000 and up to ฿500,000	10%
More than ฿500,000 and up to ฿750,000	15%
More than ฿750,000 and up to ฿1 million	20%
More than ฿1 million and up to ฿2 million	25%
More than ฿2 million and up to ฿5 million	30%
More than ฿5 million	35%

2.5. 僱主扣繳稅號登記

根據泰國稅務法，所有納稅人都必須向稅務局登記以獲得納稅人識別號碼 (TIN)。

個人也可以根據民事登記法使用個人識別碼 (PIN) 報稅和納稅。個人必須在產生應稅收入後 60 天內向稅務局登記。

In English

2.5. Registration —

In accordance with the Thai Revenue Code, all taxpayers must register with the Revenue Authority to receive a taxpayer identification number (TIN).

According to the civilian registration law, individual may also use a personal identification number (PIN) to file and pay taxes. Individuals must register with the Revenue Authority within 60 days of accrued taxable income.

2.6. 員工個人所得應稅金額

應稅收入包括雇主給予員工的任何報酬，包括獎金、假期薪資和津貼。

支付給員工的差旅費包含每日津貼是免稅的。社會安全基金繳款也是免所得稅。

In English

2.6. Taxable Amounts —

Taxable income includes any remuneration given to an employee by the employer, including bonuses, holiday pay and allowances.

Traveling expenses given to employees including per diem are tax exempt. Social Security Fund contributions are also exempt from income tax.

2.7. 扣繳方法

雇主必須在每次支付薪水時從僱員的工資中預扣所得稅。

In English

2.7. Withholding Methods —

Employers are required to withhold income tax from employees’ paychecks at the time of each payment.

2.8. 員工個人所得申報退稅及匯款

泰國要求按月報告和繳納預扣所得稅。從僱員一個月工資中預扣的所得稅必須在薪資支付之日起七天內向泰國稅務局報告並繳納，對於在每月最後一天支付薪資的，預扣所得稅支付給稅務機構的期限為下個月的七號。

一個月內每次繳納的預扣所得稅必須附上表格 PND 1（預扣所得稅申報表），該表格的到期日與表格中的預扣所得稅的到期日相同。

預扣所得稅可以透過稅務局的網站以電子方式提交。即使在報告適用的月份內不需要從工資中預扣所得稅，也必須向該部門提交表格 PND 1。

雇主必須在表格中報稅年度的次年 2 月 28 日之前提交年度納稅申報表（PND 1 Kor 表），該表說明一年內從僱員工資中預扣的所得稅。

自2021 年2 月1 日至2024 年1 月31 日，以電子方式提交的預扣稅申報表的提交截止日期延長了八天，這意味著月度申報表的截止日期為下個月的15日，年度申報表的截止日期為隔年3月8日。

雇主必須向每位員工發放預扣稅證明，詳細說明從員工一年的工資中預扣的所得稅金額。僱員的預扣稅證明應在預扣稅發生的次年 1 月 31 日之前向僱員提供。若僱員在一年的 12 月 31 日之前離職，該僱員當年的預扣稅證明應在離職之日起一個月內提供。

In English

2.8. Returns and Remittance —

Thailand requires withheld income tax to be reported and paid on a monthly basis. Income tax required to be withheld from employees’ wages during a month must be reported and paid to the Thailand Revenue Department within seven days of the date of payment. For payments made on the last day of a month, its due date for the withheld income tax is the seventh day of the following month.

Each payment of withheld income tax for a month must be accompanied by Form P.N.D. 1, Withholding Income Tax Return. It  has the same due date as the due date for the withheld income tax detailed on the form.

Payments can be electronically submitted through the Revenue Department’s website. Form P.N.D. 1 must be submitted to the department even there is no income tax was required to be withheld from wages during the month when the report is applicable.

An annual tax return, Form P.N.D. 1 Kor, that indicates income tax withheld from employees’ wages during a year must be submitted by employers by Feb. 28 of the year following the year of the income tax withheld.

Effective from Feb. 1, 2021, to Jan. 31, 2024, the deadlines for filing withholding returns are extended by eight days for returns filed electronically, which means monthly returns are due by the 15th of the following month and the annual return is due by March 8 of the following year.

A Withholding Tax Certificate must be issued to each employee to detail the amount of income tax withheld from an employee’s wages for a year. The Withholding Tax Certificate for an employee is due to the employee by Jan. 31 of the year following the year of the income tax withheld. If an employee separates from employment before Dec. 31 of a year, the employee’s Withholding Tax Certificate for that year is due within one month of the date of the separation.

2.9. 員工持股計畫

員工持股計畫的股票需依照行使時市場價格與行使價格之間的差額繳納所得稅。

In English

2.9. Employee Share Plans —

Shares from employee share plans are subject to income tax on the difference between the price employee paid and the market price at the time of exercise.

2.10. 記錄保存

根據商業法規，記錄必須保存10年。

In English

2.10. Recordkeeping —

According to the commercial code, employers must maintain the records for 10 years.

2.11.處罰

不遵守所得稅法的人會被處以罰款和監禁，這兩種處罰均根據具體罪行確定。

In English

2.11. Penalties —

Individuals who do not comply with the income tax law can be subject to fines and imprisonment. Both penalties are determined by the specific offense.

聯繫永輝：

tpe2th.prl@evershinecpa.com

泰國永輝BPO有限公司
1108/31 Sukhumvit Road, Phrakanong, Klongtoey, Bangkok, Thailand 10110
接洽人:
Ploy Lee 泰國籍說中文
Pay Xiao 泰國籍說英文

或
聯絡人：蘇 玉 燕  副總經理
手機：+886-928-486-835  
電話：+886-2-2717-0515 分機:104  

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