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.
Yes it is the same requirement.
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?
Expatriates that work for qualified company will receive tax benefits for another 8 years from working in new ROH scheme.
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.