Thailand Influencer Tax Guide 2025: Everything You Need to Know for Stress-Free Filing

The influencer profession has grown exponentially in Thailand, with 2 million influencers recorded in 2022. Therefore, understanding “Thailand Influencer Tax” becomes crucial. This guide helps you manage your taxes correctly and with peace of mind throughout 2025. Specifically, the Revenue Department has released a tax guide for influencers to answer all questions regarding income, tax liabilities, and various filing methods.

What are the Income Sources for Influencers?

Influencers earn income from diverse streams, and each type has different implications for tax calculation. Primarily, influencer income often comes from:

• Brand Sponsorship & Paid Reviews
• Ads Revenue
• Event & Appearance Fees
• Affiliate Marketing
• Selling their Own Merchandise & Products
• Coaching & Courses
• Subscription & Exclusive Content Fees
• Writing Books or Selling Content

What Taxes Do Influencers Pay as Individuals?

As an influencer operating as an individual, you must pay personal income tax.

• Taxable Income Thresholds:
  • Single individuals: You owe tax if your income exceeds 60,000 Baht per year.
  • Married couples: You owe tax if your combined income exceeds 120,000 Baht per year.
• Taxpayer ID: Your 13-digit national ID card number serves as your taxpayer identification number.
• Documentation: You must prepare cash receipts and expenditure reports, and meticulously keep supporting documents for your income and expenses.

Personal Income Tax Calculation

When calculating “Thailand Influencer Tax” for individuals, you apply two methods. Ultimately, you pay tax based on the method that yields the higher tax amount.

1. Net Income Method:
   • (Income – Expenses – Allowances) × Personal Income Tax Rate
   • Tax rates are progressive, ranging from 5% to 35%; notably, the first 150,000 Baht of net income is tax-exempt.
2. Gross Income Method (0.5%):
   • Assessable Income (Income Type 2-8) × 0.5%
   • You use this method if your income from types 2-8 exceeds 120,000 Baht per year.
   • However, if the calculated tax does not exceed 5,000 Baht, you are exempt from paying tax under this specific method; you remain liable under the Net Income Method.

Deductible Expenses for Influencers

You can deduct different expenses based on your income type:

• Income Type 2 (e.g., appearance fees, review services): You can deduct a flat rate of 50% of expenses, up to a maximum of 100,000 Baht in total.
• Income Type 8 (e.g., advertising, selling products): You can deduct actual expenses with evidence, or opt for a flat rate.
  • Specifically for appearance fees classified as Income Type 8 (performing artists):
    • For income not exceeding 300,000 Baht: You can deduct 60%.
    • For income exceeding 300,000 Baht: You can deduct 40%.
    • However, the total combined deduction must not exceed 600,000 Baht.

Tax Filing Deadlines

Individual influencers must file taxes twice a year. These include:

• Half-Year Tax (P.N.D. 94): File this annually between July 1st and September 30th for income received from January to June of the same year.
• Annual Tax (P.N.D. 90): File this annually between January 1st and March 31st of the following year. This covers all income types received from January to December of the previous year. Importantly, you can credit tax paid under P.N.D. 94 against your annual tax liability.

Special Privilege: You receive an 8-day extension for online tax filings submitted via www.rd.go.th.

Value Added Tax (VAT) for Influencers (P.P. 30)

If your income from selling goods or services as an influencer exceeds 1.8 million Baht per year, you must register for Value Added Tax (VAT).

• VAT Registration: Submit your application for VAT registration within 30 days of exceeding the 1.8 million Baht threshold. You can complete this at your local Revenue Department office or online via www.rd.go.th.
• Responsibilities After VAT Registration: Once registered, you must:
  • Issue tax invoices for sales.
  • Collect tax invoices for purchases related to your business.
  • Maintain sales and purchase tax reports.
  • File P.P. 30 forms monthly by the 15th of the following month.

What About Influencers Operating as a Legal Entity?

If you register as a company or legal partnership, your tax obligations will differ significantly:

• Taxpayer ID: You will use the 13-digit legal entity registration number issued by the Department of Business Development as your taxpayer identification number.
• Accounting Standards: You must prepare accounts according to standard accounting principles.
• Tax Filing: You must file corporate income tax returns (P.N.D. 51/P.N.D. 50) twice per accounting period. File these at the Revenue Department branch office where your main business is located, or conveniently online at www.rd.go.th.
• Special Privilege: An 8-day extension is available for online filings.

Conclusion: Whether you are an individual influencer or operate as a legal entity, understanding and complying with “Thailand Influencer Tax” laws is crucial for a smooth career. This also allows you to set a good example in tax compliance. For further inquiries, always feel free to contact the RD Intelligence Center at 1161.

References and Further Reading

• Official 2025 Influencer Tax Guide from the Revenue Department (PDF)
• Interesting Article: VAT Inclusive Pricing in Thailand