Freelancing in Thailand offers flexibility, independence, and access to both local and global clients. But when tax season rolls around, many freelancers—especially first-timers—find themselves confused about what they need to file, how much they owe, and when to do it.
Accounting & Legal in Thailand
Starting 1 January 2026 (B.E. 2569), Thailand will implement a significant change in its tax policy for online shopping by imposing Value Added Tax (VAT) and applicable customs duties on all foreign goods purchased online, regardless of their value. This reform marks the end of the long-standing exemption for low-value imports priced under 1,500 baht, which previously entered Thailand without VAT or customs duties.
Thailand’s tax regime for personal income has been evolving rapidly in recent years, especially regarding income earned overseas. Tax residents now need to pay careful attention to their worldwide income and think strategically about how to avoid double taxation and offset foreign taxes when filing a Thai Personal Income Tax Return (usually via forms P.N.D.90 or P.N.D.91).
