Understand Your Rights and Responsibilities as a Foreigner in Thailand

Working or living in Thailand as a foreigner involves more than just getting the right visa. You also need to understand your legal status, employment rights, and tax obligations. This guide explains the essential legal and tax information every expat should know to live and work in Thailand legally and confidently.

Disclaimer:
The information provided on this page is for general informational purposes only and is based on our own research and experience. Live and Work in Thailand is not a law firm or tax consultancy, and we do not offer legal or financial advice. Laws, regulations, and tax rules can change frequently and may vary based on individual circumstances. We strongly recommend consulting a qualified lawyer or licensed tax advisor in Thailand to obtain advice specific to your situation.

🧑‍⚖️ Legal Employment Basics

Foreigners are only allowed to work in Thailand if they:

Hold a valid non-immigrant visa (typically category “B”)
Have an approved work permit
Are employed in an occupation not prohibited to foreigners

Thailand has a list of reserved occupations—jobs that foreigners are not allowed to do (e.g. hairdresser, tour guide, manual laborer). Always check that your role is permitted before accepting employment.

📄 Employment Contracts in Thailand

All foreign employees should receive a written contract that includes:

Job title and duties
Salary and benefits
Probation period (commonly 119 days)
Notice period for termination (typically 30 days)
Work permit sponsorship obligations

Tip: The contract should clearly state whether your employer will handle visa renewals and tax filings.

⚖️ BOI Employment = Simpler Legal Compliance

Working for a BOI-promoted company means:

Fewer restrictions on job types
Streamlined visa and work permit approvals
Fewer bureaucratic issues with 90-day reports and renewals
Easier processing for dependents

Read our full BOI Visa Guide for details.

⚖️ BOI Employment = Simpler Legal Compliance

Working for a BOI-promoted company means:

Fewer restrictions on job types
Streamlined visa and work permit approvals
Fewer bureaucratic issues with 90-day reports and renewals
Easier processing for dependents

Read our full BOI Visa Guide for details.

💰 Thailand Tax System for Foreigners

If you work in Thailand or spend more than 180 days per year in the country, you are considered a tax resident and must file a tax return.

💵 Income Tax Rates (Personal)

Thailand has a progressive tax system:

  
      Income (THB/year)
      Tax Rate
    
      0–150,000
      0%
    
      150,001–300,000
      5%
    
      300,001–500,000
      10%
    
      500,001–750,000
      15%
    
      750,001–1,000,000
      20%
    
      1,000,001–2,000,000
      25%
    
      2,000,001–5,000,000
      30%
    
      Over 5,000,000
      35%

Income is calculated after standard deductions and allowances (e.g., for dependents or social security).

📅 Filing Requirements

Annual tax return must be filed by March 31 of the following year

You may be required to prepay taxes via monthly withholding
Tax ID number can be obtained from the Revenue Department with your passport and work permit

Most employers (especially BOI or large companies) handle monthly tax deductions for you.

🏥 Social Security Contributions

If you're employed, you're automatically enrolled in Thailand's Social Security Fund (SSF). Contributions are split between the employee, employer, and government.

Employee contribution: 5% of monthly salary, up to 750 THB
Covers basic healthcare, unemployment, maternity, and disability benefits

🧾 Do You Need a Tax Consultant?

While most salaried expats rely on their employer for tax reporting, you may want a tax advisor if:

You have multiple income sources
You’re self-employed or run a business
You invest or own property in Thailand
You need to manage double taxation treaties

Thailand has double tax agreements with over 60 countries.

⚠️ Common Mistakes to Avoid

Working without a valid permit—even part-time or remote work can be considered illegal
Visa overstays—fines, blacklisting, or deportation can result
Incorrect income declaration—can result in fines or back taxes

✅ Staying Compliant

Here’s how to stay on the right side of the law:
- Keep your visa and work permit valid at all times
- Renew before expiration dates (visa, permit, tax ID)
- Submit 90-day reports and annual tax filings
- Use authorized agents or qualified HR/legal staff when in doubt