FAQ - Tax benefits for expatriates / foreign staffs working for ROH

For tax benefits purposes there is no restriction on the proportion of Thais and foreign workers, however, there are restrictions on qualification and knowledge of employee working for ROH. See Notification of the Director General of Revenue Department.

Tax benefits apply for expatriates at executive level and high degree of specialist.

Once the company qualifies for ROH benefits, aliens will receive personal income tax benefits and must file PND.95 for annual tax filing.


1. Will the expatriate has to pay progressive rate until the end of the year or will he be eligible for tax benefits at 15% starting from the date he starts working for the ROH?

Answer:Provided that the ROH meets all the criteria expatriate will receive tax benefits starting from the day he notifies the Revenue Department that he wishes to receive tax benefits as aliens working for ROH. The benefits will last for 8 years.
2) If the person is eligible for PIT at 15% which form will he has to file PND 90 or 91 or others?

Answer:Prior to joining ROH use PND 90,91 after joining the ROH file form PND.95.

Revenue Department starts from the day the parson starts working for ROH and notifies to Revenue Department.

Yes applies to both, at least a company must have 75% of skilled labor force in the ROH. Skilled aliens that qualify under BOI criteria would be classified as skilled work force under Revenue Department criteria. However, for Thai skilled work force please see Notification of the Director General of Revenue Department.

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