Personal Income Tax (PIT)泰国个人所得税介绍
Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an individual, an ordinary partnership, a non-juristic body of person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.纳税对象：自然人、 普通合伙企业或非法人团体、 未分割遗产。
1.Taxable Person应纳税人
Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.应纳税人分为居民和非居民。在一个纳税年度内，在泰国累计居住超过180天属于居民纳税人。非居民纳税人仅针对其来源于泰国的收入交税。
2.TAX BASE税基
2.1 Assessable Income应税收入
Income chargeable to the PIT is called “assessable income”. The term covers income both in cash and in kind. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, is also treated as assessable income of the employee for the purpose of PIT. Assessable income is divided into 8 categories as follows :
income from personal services rendered to employers;向雇主提供劳务取得的收入
income by virtue of jobs, positions or services rendered;因工作或提供服务取得的收入
income from goodwill, copyright, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court;商誉收入、版权费、特许权费、年金或来自遗嘱、其他法律行为或法院裁决的有年金性质的收入
income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings;股息、利息、分红、减资款、增资款、股份转让收益等
income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts;财产出租收入，违反合同收入，分期销售收入，或融资租赁合同收入
income from liberal professions;自由职业收入
income from construction and other contracts of work;建设和其他承诺合约的收入
income from business, commerce, agriculture, industry, transport or any other activity not specified earlier.贸易、商业、农业、工业、运输业、房地产销售或除上述所列的其他情况收入
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