泰国对其居民和非居民在泰国就业或经营的应税所得征税，无论所得是来自在泰国境内或境外。从泰国境外获得应税所得的居民，只有在自2024年1月1日起的任何纳税年度中获得该收入，并在同一纳税年度或以后的纳税年度全部或部分汇入泰国时，才需要纳税。
Thailand taxes its residents and non-residents on their assessable income derived from employment or business carried on in Thailand, regardless of whether paid in or outside Thailand. Residents who derive assessable income derived from outside Thailand would only be subject to tax if such income is earned in any tax year starting from 1 January 2024 onwards and is remitted to Thailand, wholly or partially, in the same or a later tax year.
在泰国，目前的个人所得税税率如下表：
净收入（泰铢） 个人所得税税率（%）
0至150,000泰铢 豁免
150,001泰铢至300,000泰铢 5%
300,001泰铢至500,000泰铢 10%
500,001泰铢至750,000泰铢 15%
750,001泰铢至1,000,000泰铢 20%
1,000,001泰铢至2,000,000泰铢 25%
2,000,001泰铢至5,000,000泰铢 30%
超过5,000,000泰铢 35%
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