What Is a Thai Tax Identification Number?
A Thai Tax Identification Number (TIN) is a 13-digit number issued by the Revenue Department of Thailand. It identifies you in the Thai tax system and is required to:
- File an annual personal income tax return (PND 90 or PND 91)
- Claim a refund of overpaid or withheld tax
- Issue invoices if you are self-employed or freelancing
- Register for VAT if your revenue exceeds the threshold
For foreigners, the TIN is different from a Thai national ID card number (which non-citizens do not have). Your TIN is specific to the tax system.
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Do You Need a TIN?
You need a TIN if any of the following applies:
- You are a Thai tax resident (180+ days in Thailand) and have assessable income above the filing threshold
- Your Thai employer withholds income tax from your salary (you need a TIN to claim refunds)
- You are freelancing or self-employed and issue invoices to Thai clients
- You receive rental income from Thai property
- You want to file a return to claim a refund of excess withholding
You may already have one. If you are employed by a Thai company, your employer may have registered a TIN on your behalf when setting up your payroll. Check any withholding tax certificate (Form 50 Tawi) you have received from your employer or a Thai bank — your TIN will appear on that document.
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How to Check If You Already Have a TIN
Before visiting the Revenue Department, check these sources:
- Form 50 Tawi (withholding certificate) from your employer — your TIN will be listed in the taxpayer section
- Bank withholding certificates — if a Thai bank has withheld tax on your interest or dividends, your TIN may appear on the certificate
- Ask your HR department — many Thai employers register TINs for foreign employees as part of the work permit and payroll process
- Revenue Department website — if you have access to rd.go.th with your details, you may be able to look up your TIN
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How to Register in Person (Step-by-Step)
TIN registration for foreigners is done in person at a Revenue Department district office. You cannot register online as a foreign national.
Documents to Bring
- Passport (original and photocopy)
- Current visa (shown in your passport)
- Proof of address in Thailand — a lease agreement, utility bill, or bank statement showing your Thai address
Bring photocopies of everything alongside the originals. The officer will keep photocopies and return the originals to you.