Global Mobility Tax

Thailand | 17% tax incentive for returning Thai professionals

Summary

Royal Decree No. 793 (B.E. 2568), announced on 25 March 2025, introduces a flat 17% personal income tax rate aimed at encouraging Thai professionals to return to work in Thailand to strengthen Thailand’s targeted industries. The decree also provides tax incentives for Thai employers.  Further requirements by Thai employers were announced on 19 August 2025 under the Director-General of the Revenue Department Notification No. 460.

The detail

Thailand has expanded the reduced personal income tax benefit beyond just foreigners holding the Long-Term Resident (LTR) visa. A new measure now makes a flat 17% personal income tax rate available to Thai nationals under specific conditions. More details can be found in the table below.

Employment Sector
Thailand has expanded the reduced personal income tax benefit beyond just foreigners holding the Long-Term Resident (LTR) visa. A new measure now makes a flat 17% personal income tax rate available to Thai nationals under specific conditions. More details can be found in the table below.

Guidelines
Employment Sector	Employer must be in a targeted industry under the Competitiveness Enhancement Act, Board of Investment Act, and Eastern Economic Corridor Act.
Target group	Thai nationals returning from overseas
Eligible period	From 2025 to 2029
Employment start date	Must start working between March 2025 – 31 December 2025
Residency requirement	Must be a Thai tax resident except for the arrival and departure year & must not have been a Thai tax resident in the previous two years
Minimum education	Bachelor’s degree
Experience requirement	At least 2 years working abroad
Notification to authorities	Employer must notify Revenue Department before first salary payment to be eligible for 17% personal income tax rate
Employer tax benefit	150% of salary expenses for corporate tax expense deduction

We advise you to focus on:

1. Workforce planning – Assess whether your business qualifies as a targeted industry under the decree and identify eligible Thai professionals abroad who can be recruited under the scheme. The internal policy should be aligned with recruitment and tax strategies to include returning Thai talents in addition to other employment options.
2. Documentation & compliance:
   • Employer – Implement clear internal procedures for HR, Finance & Accounting, such as employee tracking, payroll payment and expense deductions, and ensuring the Revenue Department is notified before the first salary payment to support the personal and corporate tax deductions. Notification must be done via computer media or electronically through the Area Revenue Office where the business is located.
   • Employee – File the personal income tax return (Form P.N.D. 95) and retain supporting documents, such as academic qualifications and overseas employment records, for verification by the tax authorities.

Contact us

For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:

Jiraporn Chongkamanont
Partner

Natchanond Charoenmechaikul
Senior Manager

Oranee Temkasarp
Senior Manager

Apaporn Trakarnratti
Manager

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