Disclaimer: General information only, not legal or tax advice. Verify with the Thai Revenue Department at rd.go.th or consult a qualified tax professional.

The question "do I have to pay tax in Thailand?" is simple. The answer is: it depends on how long you stay. Thailand's tax rules for foreigners are based on one threshold 180 days per year and everything follows from that. This guide explains the system clearly, with no jargon and no unnecessary alarm.

In This Guide
  1. Are you a tax resident? The 180-day test
  2. What income do foreigners pay tax on?
  3. The 2024 foreign income rule change
  4. Thailand income tax rates for foreigners
  5. Key deductions expats can claim
  6. Common situations: remote worker, retiree, business owner
  7. Double taxation are you protected?
  8. FAQs

Are You a Tax Resident of Thailand? The 180-Day Test

Thai tax residency is determined entirely by physical presence. Spend 180 days or more in Thailand in a single calendar year (1 January to 31 December) and you are a Thai tax resident for that year. Spend fewer than 180 days and you are a non-resident.

There is no registration process. There is no declaration to make. Residency status is simply a fact based on your actual presence. Importantly, the 180 days do not need to be consecutive they are cumulative over the calendar year. If you come and go, each day counts.

The status is assessed year by year independently. You can be a resident one year and a non-resident the next. There is no permanent residency status in the tax sense it is recalculated each January to December cycle.

Visa type is irrelevant for tax residency. Whether you hold an LTR, DTV, retirement visa, or a tourist visa, if you spend 180 or more days in Thailand in a year, you are a tax resident. The exceptions are not in the residency test itself but in the rules that apply to specific visa holders once they are resident see the LTR and DTV tax guide.

What Income Do Foreigners Pay Tax on in Thailand?

Tax residents are subject to Thai personal income tax (PIT) on:

Non-residents are generally taxable in Thailand only on Thai-source income. The tax and withholding treatment depends on the type of income, so there is no single 15% rate that applies in every case. For example, employment income under Section 40(1) is generally subject to withholding calculated under the normal annualised personal income tax rules; certain payments to non-residents, including some Section 40(2) service income, are subject to 15% withholding; and interest, dividends and other categories have their own rules. A double tax treaty can also affect the Thai treatment in individual cases.

The 2024 Foreign Income Rule Change What It Means for You

Before 2024, a widely-practised interpretation of Thai tax rules allowed foreign income to be brought into Thailand tax-free if earned in a different calendar year. In September 2023, the Revenue Department issued Order Por. 161/2566, followed by Order Por. 162/2566, which ended this approach. For Thai tax residents, qualifying foreign-source income arising from 1 January 2024 onward may be assessable when it is brought into Thailand, including where it is remitted in a later tax year. Income that arose before 1 January 2024 is not brought within this rule merely because it is remitted after that date.

This change matters most to people who:

What the change did not affect: income that arose before 1 January 2024 (including pre-2024 savings), income protected under a double tax treaty, and foreign-source income of qualifying LTR Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals that is exempt under Section 5 of Royal Decree 743.

Full guide: Thailand tax on foreign income, the 2024 rule change →

Income Tax Rates for Foreigners

Foreign nationals who are subject to Thailand’s ordinary personal income tax regime use the same progressive rates as Thai taxpayers. Net taxable income is taxed from 0% to 35%, with the first THB 150,000 exempt and the top 35% rate applying above THB 5 million.

See the full 2026 Thailand tax brackets, allowances and worked examples.

Worked example: remote employee working from Thailand

A remote employee performs their employment duties while living in Thailand and earns THB 1,700,000 during the year from an overseas employer.

Employment income: 1,700,000 THB
Less employment expense deduction (50%, capped at 100,000): –100,000 THB
Less personal allowance: –60,000 THB
Net taxable income: 1,540,000 THB

Tax calculation:
First 150,000: exempt
150,001–300,000 at 5%: 7,500
300,001–500,000 at 10%: 20,000
500,001–750,000 at 15%: 37,500
750,001–1,000,000 at 20%: 50,000
1,000,001–1,540,000 at 25%: 135,000
Total Thai PIT: 250,000 THB. Effective rate: about 14.7% of employment income.

This is a simplified illustration that assumes the person is an employee. It does not account for treaty relief, additional allowances or deductions, or foreign tax credits.

Key Deductions Expats Can Claim

Common Situations

Remote worker employed by a foreign company

For Thai tax purposes, the source of employment income is not determined only by where the employer is based or where the salary is paid. Section 41 of the Revenue Code treats income from work performed in Thailand as Thai-source income, whether it is paid in Thailand or overseas.

This means that an employee who performs their work while physically in Thailand may have Thai-source employment income even where they work remotely for a foreign employer and receive their salary into an overseas account. A Revenue Department ruling (กค 0702/4899) applied this principle to salary paid by an overseas parent company for work performed in Thailand, which had to be included whether or not it was brought into Thailand.

The exact treatment can depend on the employment arrangement and any applicable double tax treaty. Independent contractors and business income may also require separate analysis. The DTV carries no specific tax exemption, so DTV holders are taxed under the ordinary rules. For LTR Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals, Section 5 of Royal Decree 743 exempts assessable income from duties or business carried on abroad, or from property situated abroad, when it is brought into Thailand. It does not expressly exempt income from work physically performed in Thailand, which may be Thai-source under Section 41 and requires separate analysis, even where the employer is overseas. The 17% rate is a separate treatment that may apply to qualifying employment income of LTR Highly Skilled Professionals; see the LTR tax guide.

Retiree on pension income

Foreign pension income transferred to Thailand is assessable under the 2024 rules. The exact treatment depends on your country's tax treaty with Thailand. UK government pensions may be exclusively taxable in the UK under the UK–Thailand DTA. Under Article 20(2) of the US–Thailand tax treaty, US Social Security benefits paid to a Thai resident are taxable only in the United States. Australian superannuation distributions have their own considerations. Each situation requires individual analysis. Tax treaty guide →

Business owner or self-employed

Self-employment income earned in Thailand is assessable Thai income. If you run an overseas business and remit profits to Thailand, those are foreign-source business income subject to the 2024 rules. A different allowable deduction applies to business income: 60% of gross business income (in many categories) can be deducted before applying the standard allowances.

Double Taxation Are You Protected?

If your home country has a comprehensive double tax agreement (DTA) with Thailand, you may not need to pay tax twice on the same income. Thailand has DTAs with the UK, Australia, Germany, France, Singapore, Japan, and 60+ other countries. The United States also has a tax treaty with Thailand. Under a DTA, certain income types may be exclusively taxable in your home country, or you may be able to claim a foreign tax credit to offset Thai tax already paid against your home country's liability. Full treaty guide →

Frequently Asked Questions

If I split my time between Thailand and another country, am I still a tax resident?
You are generally a Thai tax resident in any year you spend an aggregate 180 days or more in Thailand. If you stay below 180 days, you are generally a non-resident for that year. Thailand does not have a partial tax-residence status. The distinction can materially affect foreign-source income, although Thai-source income can be taxable whether you are resident or not.
Does Thailand tax my foreign income if I never bring it into Thailand?
Generally no, for foreign-source income. For Thai tax residents, foreign-source income becomes assessable when it is brought into Thailand; income that stays abroad is not caught by the 2024 rule. Whether particular offshore payments or foreign-card transactions amount to bringing income into Thailand can depend on the facts, and published official guidance does not resolve every payment method. Income from work performed in Thailand is Thai-source and can be taxable whether or not it is paid into Thailand.
Is there a tax-free allowance for foreigners?
The first 150,000 THB of taxable income (after deductions) is exempt. Combined with the personal allowance of 60,000 THB and the employment deduction of up to 100,000 THB, a single person with employment income can have up to approximately 310,000 THB in gross employment income before paying any tax.

Work Out Your Actual Liability

The standard PIT calculator estimates progressive personal income tax for the 2026 tax year. The 17% rate is a separate treatment that may apply to qualifying employment income of certain LTR Highly Skilled Professionals; see the LTR tax guide.

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