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 B.E. 2481 (1938) §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.

When You Actually Need a TIN

A Thai Tax Identification Number is the handle the Revenue Department uses for every personal tax interaction, so you need one whenever you have to file or be taxed in Thailand — typically once you have Thai-source income (a local salary, freelance work, rent, dividends) or you become tax-resident by spending 180 days or more in a calendar year and have income to report. Employees usually have the TIN arranged by their employer as part of payroll onboarding; individuals with other income apply themselves. The number is also what lets you claim relief under a double-tax treaty, so treaty claimants should register even where their Thai liability is small.

The Practical Application

Registration is done at the Area Revenue Office covering your Thai address — not just any office — with your passport and visa, proof of address, and (for employees) the employer letter or work permit. It is usually issued the same day and does not expire. The recurring snags are going to the wrong office, turning up without address evidence, and assuming the TIN doubles as a social-security number (it does not — that is a separate registration). Anyone remitting foreign income into Thailand should also check whether the current remittance rules require them to register and file, rather than assuming no Thai filing arises simply because the income was earned abroad.

Related Reading

• Thailand Double Tax Agreements
• Tax Law Hub