How to Get a Thai Tax ID (TIN): The Application Walkthrough

TL;DR

Foreigners obtain a Thai Tax Identification Number (TIN, สรรพากร) from the Revenue Department (กรมสรรพากร) under the Revenue Code §3 Ter. The TIN is required for personal-income tax filings (PND.90, PND.91), Thai-employer payroll setup, and to claim any DTA treaty relief. Walk-in to any Area Revenue Office (สรรพากรพื้นที่) with passport + Thai visa stamp + Thai address evidence. Issuance is same-day in most cases. No fee.

Who Must Get One

• Foreigners with any Thai-source income (employment, freelance, rental, dividends).
• Foreigners staying 180+ days in a tax year who become tax-resident.
• Foreign-incorporated entities with Thai PE-triggering activity.

Documents Required

• Passport with current Thai visa stamp.
• Work permit (if employed locally).
• Employment contract or letter from employer (if applicable).
• Thai address evidence: TM30 receipt, utility bill, or tabian baan.
• Completed Form Lor.Por.10.1 (individual TIN application).

Process

1. Find the Area Revenue Office covering your registered address (the Revenue Department portal has a lookup).
2. Walk-in, present documents.
3. Officer verifies and issues TIN — typically a 13-digit number printed on the TIN card.
4. Card replaces older tax-ID format; some employees receive only an electronic TIN slip.

Common Mistakes

• Going to the wrong office — TIN application is at the Area office matching the address, not the head office.
• Forgetting the Thai address evidence — universally required.
• Assuming a TIN is automatically the same as a Social Security number — they are separate registrations.
• Foreign-source-income remitters skipping TIN registration because they think no Thai income arises — Por.161/2566 may require filing.

FAQs

1. Can my employer get the TIN for me?

Yes — most Thai employers handle TIN registration as part of onboarding.

2. What if I lose the TIN card?

Apply for a replacement at the same Area Revenue Office; no fee.

3. Does TIN expire?

No — TINs are issued for life. Leaving Thailand does not cancel them.

Related Reading

• Thailand Double Tax Agreements
• Tax Law Hub