This is NOT an official government website. We are an independent resource providing information and assistance to travelers.

What is the correct process to obtain a Thai tax residency certificate for transferring inherited money?

Apr 13, 2025
7 days ago
Jordee ******
ORIGINAL POSTER
Am I following the correct process to obtain a Thai tax residency certificate?

Hi everyone,

I’ve been living in Phra Padaeng, Samut Prakan with my wife for several years now. I’m 49 years old and a tax resident in Thailand (I live here more than 180 days per year). I’m not a tax resident in Spain.

My mother left an inheritance to my siblings and me. We are three brothers: two of us live in Thailand, and one lives in Spain. The two of us in Thailand granted full power of attorney to our brother in Spain (via the Spanish embassy in Thailand), so he can handle the property sale on our behalf.

I know that I should not transfer the money in the same year the property is sold, to avoid any issues with income tax.

Now that part of the inheritance is being sold, I want to transfer my share of the money to my Thai bank account and confirm that I am a tax resident in Thailand. I understand I need to apply for a tax residency certificate from the Thai Revenue Department.

These are the documents I believe I need:

1. Passport with a valid visa and entry/exit stamps showing more than 180 days in Thailand.

2. TM30 (address notification), already stamped in my passport.

3. I don’t have a Thai Tax ID (TIN), as I’ve never filed taxes in Thailand.

4. Application form for the tax residency certificate (to be obtained at the Revenue office).

5. A simple statement explaining that the certificate is for personal purposes and not related to filing income in Thailand.

Could anyone who has gone through this process confirm if I’m doing everything correctly? Am I missing anything or should I be aware of something else?

Thanks in advance for your help.

Best regards
595
views
3
likes
21
all likes
14
replies
0
images
5
users
TLDR : Answer Summary
The user seeks confirmation on the process to obtain a Thai tax residency certificate necessary for transferring inheritance funds from a property sale. They provide details about their residency and the documents they plan to submit, including passport, TM30, and a personal statement. Comments from responders suggest additional required documents, including tax return copies and a Thai Tax ID, and clarify that inheritance in Thailand may not be taxable.
John **********
What are you actually trying to achieve? Unless you have inherited a very large sum there are no tax implications in Thailand, and even then there are only tax implications if you bring the money into Thailand
Jordee ******
ORIGINAL POSTER
@John *********
It is a sold property, the money will be transferred to a Thai account. At first, I thought I needed to obtain a TIN, but it is not applicable because the amount is not subject to tax here. After that, if my bank asks about the source of the transferred funds, I have drafted a letter explaining their origin.
Wannikea *********
Inheritance isn't taxable if I recall
Pete *******
@Wannikea ********
below 100 million is exempt. Taxable above.
Wannikea *********
@Pete ******
thx for the detail
Jordee ******
ORIGINAL POSTER
Recommended documents:

- Sale contract of the sold property.

- Proof of tax payment in the country of the sale.

- Declaration of funds origin, explaining that the money comes from the sale of a property and not from income generated in Thailand. Declaration of Funds Origin. In a case, just comment on this.

Date: [insert date]

To whom it may concern,

I, [your full name], hereby confirm that the funds transferred from abroad to my Thai bank account originate from the **sale of a private property** located outside of Thailand.

This transaction took place in [country of sale] and was completed in [month and year]. All related taxes and obligations were settled in the country where the transaction occurred.

These funds are part of my personal assets and **do not represent income generated within the current Thai tax year**. The total amount transferred is **below 100 million Thai Baht**, and the funds are intended solely for personal use in Thailand.

Please feel free to contact me for any additional documentation or clarification.
Jordee ******
ORIGINAL POSTER
Well, after thinking it over, I don't need to apply for a TIN to pay myself from a property sale.
Wolf **********
Reading along as this will come into play for me too
Jordee ******
ORIGINAL POSTER
@Wolf *********
Good for you
Pete *******
Unfortunately you will need:

1. A copy of the filed income tax returns e.g. P.N.D. 90, P.N.D. 91.

2. A copy of tax receipt.

3. A copy of taxpayer's tax identification card.

4. A copy of taxpayer's passport (in order to prove total number of days the taxpayer resides in Thailand). In order to issue the certificate, the taxpayer must reside in Thailand
Jordee ******
ORIGINAL POSTER
@Pete ******
Thank you very much for your reply.

I now understand that in order to obtain the Thai tax residency certificate, I first need to apply for a Tax Identification Number (TIN) and file at least one income tax return (P.N.D. 90 or 91), even if I haven't had any income in Thailand.

I will start by registering for a TIN at the local Revenue Department office, then file a return, and only after that proceed with the certificate application.

Your clarification was very helpful—thanks again!
Jordee ******
ORIGINAL POSTER
I haven’t done these steps yet, so I’ll start with the TIN application.

May I ask—do I need a letter or any specific reason stated to request the TIN at the Revenue Department?

I say this because: I don't have an employer in Thailand.

I haven't generated local income.

I am a foreigner with no registered business or employment activity.

Thanks again for your help.
Pete *******
@Jordee *****
to get the TIN you need your passport and proof of address. Every Revenue office may have their own unique requirements so best to ask at your local office.
Jordee ******
ORIGINAL POSTER
@Pete ******
All good here. Thanks
Thai Visa Advice and Everything Else
... members · 60% approval rate
The Thai Visa Advice And Everything Else group allows for a broad range of discussions on life in Thailand, beyond just visa inquiries.
Join the Group
Thai Visa Advice and Everything Else
View the Conversation
Thai Visa Advice and Everything Else