Foreign employees working in Thailand must comply with several tax obligations before leaving the country. One important but often misunderstood form is PND.93, which may be required when a foreign employee needs to settle personal income tax before the normal filing deadline. Understanding how this form works can help avoid tax issues, immigration delays, or compliance risks when departing Thailand.
Accounting & Legal in Thailand
Thailand is accelerating its digital economy strategy, and small and medium-sized enterprises (SMEs) are at the center of this transformation. In 2026, the Thai government introduced a powerful incentive allowing SMEs to claim a 200% tax deduction on qualifying digital investments, making technology adoption more affordable and accessible for businesses.
The rapid growth of e-commerce in Thailand has created many opportunities for individuals and small businesses to sell products online. From social media shops to marketplace sellers on platforms like Shopee, Lazada, and TikTok, thousands of entrepreneurs are earning income online.
