Currently, 2,685,063 foreign workers are working in Thailand legally (data as of October 2022), of which 246,269 are skilled workers.

        Most of the rest are ordinary workers.  This reflects that Thailand still relies on low-skilled migrant workers, increasing each year.  And this does not include foreign workers working in Thailand illegally. But at the same time, regarding their income, there are rules that must be complied with, no different from Thai workers, namely the remittance of personal income tax (form P.N.D.90 or P.N.D.91), which must be paid by the end of March in the year after the income was earned. 

Foreign workers who must submit P.N.D.90 are as follows: 

• A person who does not have a husband or wife and has income in the past tax year exceeding 30,000 baht;
• A person who has a husband or wife  and income in the past tax year in excess of 60,000 baht must file a personal income tax return (P.N.D.90).
  
  

Foreign workers who must submit P.N.D.91: 

• A person who does not have a husband or wife and whose income in the past tax year exceeds 50,000 baht;
• A person who has a husband or wife and earned more than 100,000 baht in the past tax year. Such persons must submit a personal income tax return (Por.Ngor.Dor.91).

        Therefore, both Thai and foreign earners, if they work and live in Thailand for up to 180 days and earn income, are subject to personal income tax.

Source : Foreign Workers Administration Office
Tel : +66 63 663 6663