Withholding Tax · PND91 · Revenue Department · 💎 LTR Visa — 17% Flat Tax (Highly-Skilled Professional)
WHT / PND91 · 💎 LTR Visa — 17% Flat Tax (Highly-Skilled Professional)
💎 LTR Visa — 17% Flat Tax (Highly-Skilled Professional) · NYC ฿12,000 all-in
Bangkok-based visa concierge · 196 countries · Open จันทร์ – ศุกร์ 9:00 – 18:00
083-249-4999LINE EN @NYCT
ข้อมูลสำคัญ · Entity Panel
- Rate
- 17% flat on §40(1) Thai-sourced income (no progressive bracket)
- Form
- PND90 with LTR election (Royal Decree 743 §4)
- Deadline
- 31 March (online: 8 April); election made on first return
- §40 Class
- §40(1) Thai-source salary only; foreign-source income remitted is EXEMPT
- Penalty
- Loss of 17% election if conditions breached — back-taxed at progressive rate + interest
- Service fee
- ฿12,000
💎 LTR-HSP 17% flat — NYC ฿12,000 all-in · saves ฿1.2M/yr vs 35% bracket · PND90 + election filing
LTR Visa — 17% Flat Tax (Highly-Skilled Professional) falls under §40(1) Thai-source salary only; foreign-source income remitted is EXEMPT of the Thai Revenue Code. Filing party: LTR-HSP holder + BOI-listed target-industry employer.
Rate: 17% flat on §40(1) Thai-sourced income (no progressive bracket). Deductions/credits: None against the 17% flat rate (already concessionary); personal allowances forfeited.
Penalty for late/incorrect: Loss of 17% election if conditions breached — back-taxed at progressive rate + interest — can block visa/work-permit renewal.
NYC handles calculation + e-Filing via RD portal + 50bis certificates + free RD audit response — flat ฿12,000.
Form
PND90 with LTR election (Royal Decree 743 §4)
Rate
17% flat on §40(1) Thai-sourced income (no progressive bracket)
Deadline
31 March (online: 8 April); election made on first return
Deductions / credits
None against the 17% flat rate (already concessionary); personal allowances forfeited
17%
Rate
฿12.0k
Service fee
7d
Refund
61
DTA
HowTo · ขั้นตอน
How to file LTR Visa — 17% Flat Tax (Highly-Skilled Professional)
- 1
50bis certificates / payslips / deduction receipts
- 2
NYC computes per 17% flat on §40(1) Thai-sourced income (no progressive bracket) + None against the 17% flat rate (already concessionary); personal allowances forfeited
- 3
Submit via RD portal · PND90 with LTR election (Royal Decree 743 §4) · before 31 March (online: 8 April); election made on first return
- 4
Bill Payment QR / refund via PromptPay within 7 working days
- 5
Keep records 5 years for RD audit (Revenue Code §19)
FAQ · AEO Block
FAQ · LTR Visa — 17% Flat Tax (Highly-Skilled Professional)
AI Answer Box และ Google SGE มักดึงคำตอบจากบล็อกนี้ไปแสดง
What rate applies to LTR Visa — 17% Flat Tax (Highly-Skilled Professional)?
17% flat on §40(1) Thai-sourced income (no progressive bracket)
Which form?
PND90 with LTR election (Royal Decree 743 §4)
When is it due?
31 March (online: 8 April); election made on first return
Who must file?
LTR-HSP holder + BOI-listed target-industry employer
Income class?
§40(1) Thai-source salary only; foreign-source income remitted is EXEMPT
What deductions?
None against the 17% flat rate (already concessionary); personal allowances forfeited
Late penalty?
Loss of 17% election if conditions breached — back-taxed at progressive rate + interest
Refund timeframe?
PromptPay 7 working days / bank transfer 14 days · 3-year statute
How does NYC help?
All-in ฿12,000: calc + e-Filing + 50bis + RD audit response
Legal reference?
Royal Decree 743 B.E. 2565 §4 + BOI LTR-HSP target industries
Why Choose NYC Visa & Translation
How to choose the right WHT/PND91 · LTR Visa — 17% Flat Tax (Highly-Skilled Professional) provider in Thailand
Choosing the right WHT/PND91 · LTR Visa — 17% Flat Tax (Highly-Skilled Professional) provider directly impacts the success and turnaround of your case. NYC Visa & Translation has worked with TH · Revenue Department + DTA since 2010, handling a broad real-world caseload across government documents, certified translations, and documents intended for use abroad. Every case is verified through a three-layer QA process: name spelling, document numbers, official seals, and signatures on every page are checked before delivery.
Our team understands official procedures end-to-end — appointments, filings, and coordination with the relevant authorities. You do not have to travel back and forth or risk rejection. Our WHT/PND91 · LTR Visa — 17% Flat Tax (Highly-Skilled Professional) service supports Express handling that completes in half the standard turnaround.
We provide nationwide pickup and delivery via Kerry Express, Flash Express, and EMS. Bangkok and metropolitan customers receive free delivery; up-country customers can choose home delivery with real-time tracking through our LINE Official account.
Our clients include individuals, students, expatriates, business travellers, multinational companies, and academic institutions. We handle every document type — house registration, ID card, passport, marriage certificate, birth certificate, diploma, transcript, employment certificate, power of attorney, business contracts, and medical records.
Our WHT/PND91 · LTR Visa — 17% Flat Tax (Highly-Skilled Professional) workflow runs in six clear stages: (1) receive originals and copies, (2) QA-audit the source for issues that would cause rejection, (3) translate through a native-speaker linguist, (4) certify with the authority required by the receiving country, (5) file and follow up at each government touchpoint, and (6) deliver plus retain a signed PDF you can re-download for five years. A single Case Officer owns your file end-to-end, eliminating hand-off errors that plague larger firms.
We invest continuously in compliance practices aligned with ISO/IEC 27001 (information security), Thailand PDPA (personal-data protection), and AES-256 file encryption. Every upload runs over TLS 1.3 only. Enterprise and law-firm clients can request an NDA before intake — our legal team signs same-day.
Beyond single-document work, we bundle end-to-end packages for clients preparing multiple certificates at once — e.g. a "moving abroad" bundle (house registration + birth + marriage + diploma + transcript with MFA + embassy) that reduces the number of trips and total lead time versus filing each item separately. Approval remains at the discretion of the receiving authority; contact our team for scope and fees.
What sets us apart is a 15-year direct working relationship with the destination authority — TH · Revenue Department + DTA — so we anticipate regulation changes, format tweaks, and queue timing before they hit your case, and brief you in advance. Approval outcomes always remain at the sole discretion of the authority; what we control is document completeness, formatting and lodgement timing.
Glossary
- Notarial Services Attorney
- An attorney licensed by the Lawyers Council of Thailand to certify signatures and document copies.
- MFA Legalization
- Authentication by Thailand's Ministry of Foreign Affairs for documents to be used overseas.
- Apostille
- International authentication system under the Hague Convention. Thailand is not a member, so MFA legalization is used instead.
- NAATI
- Australia's national accreditation authority for translators — required for visa and employment applications in Australia.
- Police Clearance
- A certificate from the Royal Thai Police, required for visa and overseas employment applications.
- Certified Translation
- A translation certified to match the original, by an accredited translator or notary public.
- Case Officer
- A dedicated coordinator who owns your file across translation, certification, and government touchpoints.
- Chain Legalization
- The sequential chain: source authority → Thai MFA → destination embassy, required for the document to be enforceable abroad.
- Sworn Translator
- A court-sworn linguist authorised to self-certify translations in many European jurisdictions.
- Certified True Copy
- A copy certified by the document owner or a Notary Public to stand in for the original.
Pre-submission checklist
- Original document is clean, unbroken, and legible
- Name matches your passport exactly
- All seals and signatures present on every page
- Target language for certification specified
- Destination country and receiving authority specified
- Allow 5–7 business days for standard processing
- Check document expiry — some countries accept only 3–6 months old
- Prepare ID/passport copy for the person granting power of attorney
- Arrange documents in the order required by the receiving authority
- Have payment method and shipping address ready before intake
How to file LTR Visa — 17% Flat Tax (Highly-Skilled Professional) — rate & deadline?
💎 LTR Visa — 17% Flat Tax (Highly-Skilled Professional) · NYC ฿12,000 all-in
💎 LTR Visa — 17% Flat Tax (Highly-Skilled Professional) e-Filing · 50bis · RD audit
Service Knowledge Base
Thai tax, accounting and double tax agreements — practical answers
First-party answers on the 180-day Thai tax residence test, foreign-sourced income remitted into Thailand, personal and corporate filings, statutory accounting under the Accounting Act B.E. 2543, and claiming double tax agreement relief — grounded in the Revenue Code and Revenue Department guidance. General information only, not a case-specific tax ruling. Our staff quote fees per matter by phone, LINE or email. (19+ search topics covered)
What taxes arise when selling a Thai condominium?
At registration of transfer at the Land Office there is generally a transfer fee, withholding income tax computed under Revenue Code rules, and either specific business tax or stamp duty depending on holding period and the nature of the sale. Actual amounts depend on the appraised value, the sale price and the years held, so let our staff compute from the title deed or condominium ownership certificate before the transfer appointment.
How is land and building tax assessed?
Under the Land and Building Tax Act B.E. 2562, the local administrative organisation where the property is located collects an annual tax based on use category: agricultural, residential, other use, or vacant land. The base is the official appraised value, while rates and reliefs are set by subordinate legislation that is revised from time to time, so confirm the notice in force for that year with the local authority.
What is the Thai corporate income tax rate?
The standard rate is 20% of net taxable profit, with a half-year return (PND.51) and an annual return (PND.50). Reduced rates apply to qualifying small and medium enterprises under the royal decrees in force, and BOI-promoted activities may enjoy exemptions or reductions under their promotion certificate. Check the entity's specific status before computing.
What are a Thai company's annual accounting obligations?
The Accounting Act B.E. 2543 requires juristic persons to keep accounts, close financial statements for each accounting period and have them audited by a licensed auditor. The statements are then approved by shareholders and filed with the Department of Business Development, while the annual corporate income tax return PND.50 is filed with the Revenue Department within the statutory deadline.
When is VAT registration required?
A business whose VATable turnover from goods or services exceeds THB 1.8 million per year must register for VAT with the Revenue Department within the prescribed period. The current rate is 7%, maintained by royal decrees renewed periodically. Registered operators must issue tax invoices, keep input and output VAT reports, and file monthly PP.30 returns.
Can I get a Thai certificate of residence for treaty purposes?
Yes, if you meet the Thai tax residence test and have filed Thai returns, you can apply to the Revenue Department for a certificate of residence (form R.O.22) to claim treaty benefits abroad. Supporting documents commonly include your passport with entry and exit stamps, evidence of your stay, and proof of Thai filings and tax paid.
How do double tax agreements help?
A DTA allocates taxing rights between Thailand and the other contracting state and can reduce withholding rates or allow a credit for tax paid abroad. Claiming relief normally requires a certificate of residence issued by the tax authority of the residence state, together with evidence of the income type. The Revenue Department publishes the list of treaties currently in force for Thailand.
Is foreign income taxed in Thailand?
Section 41, paragraph 2 of the Revenue Code taxes a Thai tax resident on foreign-sourced income when that income is brought into Thailand. The Revenue Department issued Departmental Instructions Por. 161/2566 and Por. 162/2566 setting out how this is applied, covering assessable income arising from 1 January 2024 onwards. Outcomes vary with the year the income arose, the year of remittance and any treaty relief, so documents should be reviewed before filing.
Topics covered
ภาษีธุรกิจและบัญชี: จดทะเบียนภาษีมูลค่าเพิ่ม 1.8 ล้าน · ภ.ง.ด.50 ภ.ง.ด.51 · ปิดงบการเงิน นำส่ง DBD · ผู้สอบบัญชีรับอนุญาต · corporate income tax thailand 20%
ภาษีที่ดินและอสังหาริมทรัพย์: ภาษีที่ดินและสิ่งปลูกสร้าง 2562 · property tax thailand foreigner · ภาษีจากการขายคอนโด · ค่าธรรมเนียมโอนกรมที่ดิน
สถานะผู้เสียภาษี: ผู้มีถิ่นที่อยู่ทางภาษีไทย 180 วัน · thai tax resident 180 days · เงินได้จากต่างประเทศนำเข้าไทย · ป.161/2566 ป.162/2566 · เลขประจำตัวผู้เสียภาษีชาวต่างชาติ
Official references
- กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ — หน่วยงานรับรองนิติกรณ์เอกสาร (legalization) ของประเทศไทย
- สำนักงานตรวจคนเข้าเมือง (Thai Immigration Bureau) — ระเบียบการต่อวีซ่า รายงานตัว 90 วัน และ re-entry permit
Need your documents reviewed or your case assessed? Ask our team by phone, LINE, or email. We reply during business hours (Mon–Fri 9:00–18:00, Sat 9:00–15:00, ICT).
Service Playbook
Tax documents and Double Tax Agreement (DTA) claims
Claiming DTA relief usually requires a Certificate of Residence (R.O.22) from the Thai Revenue Department together with consistent income evidence, and the translation often has to be certified before use abroad.
Documents to prepare
- • Certificate of Residence (R.O.22)
- • Withholding tax certificate (R.O.21) where tax paid must be evidenced
- • Filed returns: PND.90/91 for individuals or PND.50 for companies
- • Passport / ID and evidence of days present in Thailand
- • Contracts or documents showing the source of income
Step-by-step process
- 1. Confirm residence status — Verify that the day-count threshold is met for the tax year claimed.
- 2. Apply for R.O.22 — File the application with the Revenue Department together with income and filing evidence.
- 3. Align the supporting set — Figures in the returns, contracts and payment evidence must match.
- 4. Translate and certify — Where the destination requires another language, certify the translation at the Department of Consular Affairs.
- 5. Final legalization — Apostille or destination embassy, per the receiving tax authority's rules.
Pitfalls and rejection causes
- • The tax year on the R.O.22 must match the year claimed, or the whole file is refused.
- • Mismatches between filed figures and payment evidence trigger requests for more documents.
- • Some countries require their own form signed by the Thai Revenue Department, not only the R.O.22.
Tips from our team
- • Ask the receiving tax authority first whether it wants the R.O.22 or its own country form.
- • Allow for Revenue Department processing queues, especially early in the tax year.
- • Keep certified copies for the following year to avoid repeating the work.
Prefer not to handle the queues yourself, or worried about a rejection? Send us photos of your documents for a free pre-check. We handle the full chain — obtaining certified copies, translation, certification and submission — and keep you updated at each step. Reach us on LINE, phone or email during business hours.
Route Comparison
Comparing cross-border tax routes
Tax residence, treaty relief, and foreign tax credits are separate mechanisms; using the wrong one leads to double taxation.
| Route | When to use | Certifying authority | Approx. duration | Rejection risk |
|---|---|---|---|---|
| Certificate of tax residence (R.O.21 / R.O.22) | You must prove Thai tax residence to a foreign tax authority | The Revenue Department | Variable, depending on how complete your filed returns are | Missing returns for the referenced year block issuance |
| Claim relief under a double tax agreement | You earn income from a country with a treaty with Thailand | The Revenue Department and the counterpart tax authority | Variable, per the mechanism that country applies | Assuming a treaty exempts all tax — most allocate taxing rights or grant a credit |
| Refund of over-withheld tax | Withholding exceeded the treaty rate | The tax authority of the withholding country | Highly variable — often several months | Missing the refund filing deadline forfeits the claim |
Timelines above are practical estimates from live casework and can change with each authority's policy; confirm with the receiving authority before booking travel. If you would rather not test routes by trial and error, our advisers can assess which route fits your case.
Advisory Service
We do not just process documents — we advise you through the whole case
Our team has worked on cross-border documents, certified translation and government liaison for over 15 years. Most rejections we see are not caused by missing paperwork but by choosing the wrong route on day one, so we always start with a case assessment.
Route assessment
We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.
Pre-submission review
Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.
Timeline planning
We sequence the steps around your appointment or travel date and flag bottlenecks in advance.
Rejection recovery
We read the refusal reasons, identify the underlying cause, and plan a resubmission that answers what the authority asked for.
Rather not learn by trial and error? Send your case details and document photos for a review — reach us on LINE, phone or email during business hours.
Practical Q&A
Practical questions · Near me / DIY / Required documents
Where do I lodge a visa application — must I go to the embassy?
Many countries outsource intake to visa application centres (VFS Global, TLScontact, BLS) with offices in Bangkok and some provinces; others accept lodgement at the embassy or fully online. Channels change by embassy announcement, so confirm the current route before booking. We can pre-check your document set and arrange appointments from any of our three offices.
Can I apply myself, or do I need an agency?
You can always apply yourself; no country requires an agent, and no agent can guarantee approval because the decision is at the consular officer's discretion. The value of assistance is assembling the file exactly to the official checklist, correct translation and certification format, and a focused cover letter.
What are the baseline documents?
Typically a passport with the validity and blank pages the destination requires, the completed application form, photos to the destination's specification, financial evidence for the stated period, proof of employment or study, travel and accommodation plans, and health insurance where required. Always follow that embassy's official checklist, as requirements differ by country.
Practical advice & cautions
Accounting, tax and payroll: advice and cautions
Before you start
Follow the correct procedure for double tax agreements
Claiming DTA relief normally requires a certificate of tax residence from the treaty country plus supporting documents specified by the Revenue Department. Allow time for issuance.
Map statutory duties at the start of the year
Financial statements to the DBD, tax filings to the Revenue Department and social security contributions are separate obligations with separate deadlines. Build one combined calendar.
Align foreign-employee payroll with the work permit
Social security registration, withholding tax and work permit conditions must be consistent. Mismatched job titles can affect both tax and immigration files.
Retain original records for the statutory period
Tax invoices, receipts and accounting support must be kept for the period required by accounting law and the Revenue Code. Scans alone may not satisfy an audit.
Common reasons documents get rejected
Assuming tax paid abroad removes the Thai filing duty
Filing obligations and treaty relief are separate questions. Confirm residency status and the applicable treaty terms before concluding.
Mixing personal and company accounts
Shared accounts make business expenses hard to prove and are a frequent audit issue.
Relying on undated figures from general articles
Rates and thresholds change. Always cite the current Revenue Department announcement rather than an undated blog figure.
Filing on time but without supporting evidence
Returns filed without verifiable documentation can lead to queries and later assessments.
Requirements differ by authority and destination country and can change. Confirm current conditions with the receiving authority, or ask our team by phone, LINE or email.
What people search for
Frequently searched topics about accounting, tax and payroll
- Filing financial statements with the DBD
- This is separate from tax filing and has its own deadline; maintain one combined calendar.
- Thai tax residency
- Residency depends on days present in the tax year under the Revenue Code; establish status before planning.
- Social security for foreign employees
- Job title and salary data must align with the work permit and withholding tax records.
- Double tax agreements
- Relief normally requires a certificate of tax residence from the treaty country plus documents specified by the Revenue Department.
These topics reflect the rules and practice of the relevant authorities and can change. Confirm with the receiving authority, or ask our team by phone, LINE or email.
Related services
What clients usually handle next
One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.
- Thailand visas for foreign nationalsNew applications, extensions, status changes and 90-day reporting
- Thai work permitsNew applications, renewals and amendments under Department of Employment rules
- BOI, LTR and SMART VisaInvestment promotion privileges and long-term visas for specialists
- Thai–foreign marriage registrationAffirmation of freedom to marry, embassy certification and district office registration
- Thai citizenship & permanent residenceEligibility tracks, supporting documents and interview preparation
- MFA legalization at the Department of Consular AffairsThe step after translation for documents used abroad or filed with an embassy
External authority references
- Thai e-Visa Official Portal (กระทรวงการต่างประเทศ) — ช่องทางยื่นวีซ่าเข้าประเทศไทยอย่างเป็นทางการ
- สำนักงานตรวจคนเข้าเมือง (Thai Immigration Bureau) — ระเบียบการต่อวีซ่า รายงานตัว 90 วัน และ re-entry permit
- สำนักงานคณะกรรมการส่งเสริมการลงทุน (BOI) — LTR Visa และ SMART Visa
- LTR Visa – Thailand Board of Investment
Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.
Choosing a Thai visa consultant as a foreign national
Choose a Thai visa consultant by how well they match a visa category to your actual situation and long-term plan, not by the fastest route in. Ask them to explain the conditions for maintaining status after approval, including 90-day reporting and re-entry permits, and to separate government fees from their service fee.
How to evaluate a provider
- Matches the category to your real situation — The wrong category at the start can make later extensions impossible.
- Explains status-maintenance obligations — 90-day reporting, re-entry permits and financial conditions affect every extension.
- Separates government fees from service fees — You should know which part the state collects.
- Tracks regulatory changes — Newer long-stay categories are revised periodically.
- Plans the extension from day one — Extensions depend on evidence gathered during the first period of stay.
Questions to ask before you commit
- How many working days does it actually take, counted from a complete file?
- If the receiving authority rejects or asks for changes, do you correct it, and under what terms?
- How can I track status, and who physically holds the original documents?
- Which visa category fits my situation and my long-term plan?
- After approval, what must I do to maintain status and qualify for an extension?
Your options, and who each suits
| Option | Best for | What to know |
|---|---|---|
| Apply yourself | Applicants comfortable reading official notices with complete documents | You must track condition changes and reporting deadlines yourself. |
| Consultant for the first application only | New arrivals | Plan the extension path at the first application, not near expiry. |
| Ongoing annual support | Long-stay residents and families | Define whether reporting and extensions are inside the scope. |
FAQ on choosing a provider
- Which Thai visa consultant is recommended?
- Choose one that identifies the category matching your actual situation, explains the post-approval conditions such as 90-day reporting and re-entry permits, and clearly separates government fees from the service fee. Ask how the first application sets up your future extensions.
- Can I change visa category later?
- Some categories can be changed in-country, while others require a fresh application at a Thai embassy abroad. That is why the category should match your long-term plan from the first application rather than the quickest available entry.
แหล่งอ้างอิงทางการ · Authoritative Sources
- Thai Revenue Department — WHT rates + e-Filing portal
- Revenue Code (Thai) — §§40, 50, 56, 70, 70bis
- Por.4/2528 (Director-General Order) — Withholding tax rates schedule
- BOI LTR Visa — Royal Decree 743 — 17% flat tax for HSP (§4)
- https://ltr.boi.go.th — Royal Decree 743 B.E. 2565 §4 + BOI LTR-HSP target industries
Other tax scenarios
🇹🇭 PND91 — Thai Employee (salary only)👔 PND91 — Foreign Employee (Work Permit holder)📋 PND1 — Monthly Payroll WHT🧾 PND3 — WHT on Individual Service Provider (3%)🏢 PND53 — WHT on Thai Corporate (3%)🌐 PND54 — Cross-Border WHT (15%)🏠 Rental WHT 5% (PND3/53)💸 Dividend WHT 10%💻 Freelancer WHT 3% (PND3 §40(8))