Tax ID numbers in Thailand

When you move to Thailand (ประเทศไทย), and you plan on working or doing business, you’ll need to have a national tax ID number (หมายเลขประจำตัวผู้เสียภาษี ). Thai citizens are automatically assigned one when they’re 7 years old, and expats can apply for a tax ID number once they’ve arrived in the country.

Here’s what you need to know about the topic:

Which ID numbers are used in Thailand?

Thailand has a single ID number that primarily functions as an ID number and tax number. It is made up of 13 digits, which are sequenced as follows:

• First number – linked to citizenship or residency status (ความเป็นพลเมืองหรือสถานะการอยู่อาศัย)
• Numbers 2–5 – determined by the province (จังหวัด) and district (อำเภอ) you register in
• Numbers 6–12 – usually a birth certificate number for citizens, otherwise a sequential number for foreigners
• The last digit – a checksum number calculated from the first 12 digits

Who needs an ID number in Thailand?

All Thai citizens automatically get an ID number and can apply for a national ID card (บัตรประจำตัวประชาชน) from the age of 7 to 70. Foreign residents immigrating to Thailand need a tax ID number if they are staying in the country for longer than 180 days, as they must pay income tax (ภาษีรายได้) on assessable income.

International students (นักเรียนต่างชาติ) usually don’t need an ID number as you’re not allowed to work with a student visa (วีซ่านักเรียน). Likewise, pensioners and retirees (ผู้รับบำนาญและผู้เกษียณอายุ) won’t need one unless they want to get a job. Although the number does function as an ID number, foreign residents can typically use other official forms of ID (e.g., passports (หนังสือเดินทาง)).

If you don’t need a tax ID number but want one anyway, you can apply for it by proving you live in Thailand for at least six months of the year.

What data does the government keep about you?

The tax ID number is linked to your Thai ID card. These cards differ depending on nationality status. Thai citizens have a blue ID card, and long-stay foreign residents (e.g., permanent residents (ถิ่นที่อยู่ถาวร, tin tee yoo taaworn) and refugees (ผู้อยู่อาศัยถาวรหรือผู้ลี้ภัย) have a pink ID card.

The card includes the following information:

• Full name
• Date of birth
• Address
• Passport-style photo
• Issue and expiry date
• 13-digit ID number
• If you have a blue national card, a microchip

The card is usually printed in both Thai and English, though some cards are issued in Thai only.

How to use your tax ID number in Thailand?

The tax ID number is primarily used for fiscal purposes and is linked to taxes, social security (ประกันสังคม), and public health insurance (ประกันสุขภาพทั่วไป). The number is usually printed on payslips and any official correspondence from the Inland Revenue Service (IRS – บริการทางกรมสรรพากร).

You might occasionally be asked for your ID number when carrying out other financial transactions, such as:

• Purchasing property or getting a mortgage (การจำนอง)
• Buying or selling a vehicle
• Opening a Thai bank account
• Setting up utilities or telecommunications contracts at a Thai address
• Taking out a mobile phone contract

Be warned that scammers can use your fiscal records to take out loans and rack up debt. As such, you should only disclose your ID number when required in legitimate circumstances.

How to apply for a Thai tax ID number?

You can apply for a tax ID number at your local Revenue Department (กรมสรรพากร) or tax office within 60 days of earning taxable income. There is no online application service, so you will have to do this in person. You can generally just turn up at the tax office and be seen within an hour or so.

You will need to bring the following documentation:

• Completed LP 10.1 form, available at the tax office
• Valid passport and visa (วีซ่า)
• Proof of address (e.g., a rental agreement, yellow tabien baan (ทะเบียนบ้าน), or residency certificate from the immigration office)
• Employment contract (สัญญาจ้างงาน) or proof that you have tax liability in Thailand (e.g., proof of financial transactions)

Tax offices operate primarily in Thai, and English-speaking staff are rarely available. It’s therefore recommended to bring an interpreter if you don’t speak the language just yet.

The tax ID number in Thailand is free, and you should receive it straight away. If, for any reason, the tax office is unable to process your application, you’ll receive the number in the post within a few days. In the event that you lose or misplace the number at any point, you must contact the tax office, and they will resend it to you.

Applying for a foreigner’s ID card in Thailand

Once you have your tax ID number, you can apply for a foreigner’s ID card at your local district or provincial registration office (สำนักงานทะเบียนอำเภอหรือจังหวัด). This card is also known as the pink card and can serve as a convenient and multi-purpose identification document.

You’ll need to provide the following documents:

• Valid passport and visa
• Proof of address (ideally your yellow tabien baan, however, you may also be able to use a residency certificate)
• If possible, a certificate of permanent residency

The pink card is valid for 10 years and costs ฿60. You can renew the card or get a replacement from the same office for the same service fee, though it can be waived if the card is lost or destroyed due to a natural disaster or other unavoidable event.

If you move to a new district in Thailand, you should contact the district office to get an updated ID card.

Are there separate business ID numbers in Thailand?

Businesses have their own unique tax ID numbers if they are categorized as separate legal entities and pay corporate taxes. Sole traders, freelancers, and partners in non-registered businesses pay professional taxes via their personal income and don’t need to apply for a separate ID number.

The tax ID number for businesses and organizations has 15 digits rather than 13. You should use this number in all official business financial correspondence.

Businesses with an annual turnover exceeding ฿1.8 million must also register for VAT. That said, company VAT numbers are usually the same as general tax ID numbers, so this seems just a formality.

How to apply for a Thai business ID number?

The application procedure for a business tax ID number is largely the same as when you’re applying for an individual number. You can go to your local Revenue Department within 60 days of registering your business. Make sure that you provide the following:

• Completed LP 10.2 or LP 10.3 tax form (depending on the type of business or organization you establish)
• Valid passport or ID and visa for each owner and/or director
• Individual tax ID number for each owner and /or director
• Proof of business address
• Official company documentation (e.g., articles of association for limited companies)
• Company registration number, if available

As with the individual tax ID number, acquiring a business tax ID number is free of charge.

Useful resources

• Thai Revenue Department – official government website that deals with taxation and issues tax ID numbers in Thailand