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.
As Thailand continues strengthening tax enforcement and modernizing its revenue framework, two major developments are reshaping the landscape for businesses, expatriates, investors, and online consumers:
Thailand continues to position itself as a regional hub for innovation, technology, and foreign investment. However, recent immigration reforms have reshaped the structure of the SMART Visa program. As of 2026, the program has evolved significantly — and businesses, investors, and startup founders must understand what has changed.
New Registration & Verification Rules with DBD — What You Must Know in 2026
As Thailand continues to strengthen its regulatory landscape, businesses operating within the Kingdom face a wave of new rules and compliance standards entering force in 2026.
