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Thailand tax residency

In plain termsTwo facts settle most questions: the tax year is the calendar year, and 180 days in it makes you a resident. Residence is a day count, not a visa.

The residence test

Any person present in Thailand for periods aggregating 180 days in a tax year is a resident under Revenue Code §41. The tax year is the calendar year (yes). No abode alternative and no lease shortcut — Thailand counts days.

What Thailand reaches

Resident: Thai-source income, plus foreign-source income when brought into Thailand (yes). This is a remittance basis, not the pure worldwide reach Vietnam uses — the difference matters for anyone keeping income offshore.

Non-resident: Thai-source income only (yes).

The 2024 remittance shift

WatchFrom 2024 the Revenue Department treats foreign income earned on or after 1 January 2024 as assessable when remitted, regardless of the year earned (yes). This closes the old defer-a-year trick. It is high-volatility: a 2025 proposal to add a remittance window is not law and is not filed as a cell.

Filing

Residents file by 31 March for the previous tax year. A single filer files when income exceeds 120000 THB; married and filing on combined income, above 220000 THB.

Progressive PIT rates

Net income after allowances, from the RD Guide to PIT Return (8 bands · currency THB · top rate 35%).

BandNet income / year (up to)Rate
1 (exempt)150000 THB0%
2300000 THB5%
3500000 THB10%
4750000 THB15%
51000000 THB20%
62000000 THB25%
75000000 THB30%
8 (above)—35%

Source hygieneThe RD English overview at rd.go.th/english/6045 still lists the old top band at 4m (yes). These cells follow the live Guide ภ.ง.ด.91/90 schedule (5m → 35%), which matches the thailand.go.th Revenue Department briefing for Act No. 44 B.E. 2560.

What this page does not do yet

Filed cells on this page

Common questions

How many days make me a Thai tax resident?
180 days or more in a tax year, aggregated across the whole year — Revenue Code §41. Thailand's tax year is the calendar year (§39). The count is a plain day total, not a visa status.
Does Thailand tax my worldwide income?
Not in the way people assume. A Thai resident is taxed on Thai-source income, and on foreign-source income when it is brought into Thailand. That is a remittance basis: money you never remit is outside the charge under §41 — subject to the 2024 change on when income counts as remittable.
What changed in 2024?
The Revenue Department's guidance for the 2024 return treats foreign income earned from 1 January 2024 as assessable when remitted, in the same or any later year — closing the old reading that let you remit prior-year income tax-free. Treat this cell as high-volatility: proposals to soften it were floated in 2025.
What are the personal income tax rates?
Progressive bands on net income after allowances: exempt to 150,000 THB, then 5%, 10%, 15%, 20%, 25%, 30%, and 35% above 5,000,000 THB — from the RD Guide to PIT Return (ภ.ง.ด.91). The English overview page at rd.go.th/english/6045 still shows an older 4m top band; do not use that page for the rate table.
Is this the whole Thailand picture?
No. This is the tax-residence door only. The stay machine (DTV, O-A, LTR), the work-permit machine, and each passport's double-tax treaty with Thailand are separate layers. This page does not price any of them.

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