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.
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.
What Income Do Foreigners Pay Tax on in Thailand?
Tax residents are subject to Thai personal income tax (PIT) on:
- Thai-source income: Salary from a Thai employer, income from a Thai business, rental income from Thai property, interest from Thai banks, dividends from Thai companies.
- Foreign-source income remitted to Thailand (since 2024): Money earned abroad and transferred into Thailand in the same calendar year.
Non-residents are taxed only on Thai-source income, typically at a flat withholding rate of 15% rather than the progressive scale.
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 Thai Revenue Department issued Ruling Por 161/2566, which ended this approach. From 1 January 2024, foreign-source income remitted to Thailand is assessable for Thai PIT in the year of remittance, not the year of earning.
This change matters most to people who:
- Receive a pension or retirement income from overseas and transfer it to Thailand
- Work remotely for a foreign employer and pay themselves from an overseas account into Thailand
- Transfer investment returns from overseas portfolios to fund their life in Thailand
What the change did not affect: money accumulated in overseas accounts before 31 December 2023 (pre-2024 savings), income protected under a double tax treaty, and income held by qualifying LTR visa holders under Royal Decree 743.
Full guide: Thailand tax on foreign income, the 2024 rule change →
Thailand Income Tax Rates for Foreigners (2026 Brackets)
Residents are taxed at the same progressive rates as Thai nationals. There is no separate "foreigner tax rate." The table below shows the 2026 brackets applied to taxable income (after deductions).
| Taxable Income (THB) | Rate |
|---|---|
| 0 – 150,000 | Exempt |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1,000,000 | 20% |
| 1,000,001 – 2,000,000 | 25% |
| 2,000,001 – 5,000,000 | 30% |
| 5,000,001 and above | 35% |
Worked example: $4,000/month ($48,000/year) remote worker
Annual income: ~1,700,000 THB (at 35.4 THB/USD)
Less employment deduction (50%, capped at 100,000): –100,000 THB
Less personal allowance: –60,000 THB
Taxable income: ~1,540,000 THB
Tax calculation:
First 150k exempt: 0
150k–300k at 5%: 7,500
300k–500k at 10%: 20,000
500k–750k at 15%: 37,500
750k–1,000k at 20%: 50,000
1,000k–1,540k at 25%: 135,000
Total Thai PIT: ~250,000 THB (~$7,000 USD). Effective rate: ~14.7%.
Key Deductions Expats Can Claim
- Employment income deduction: 50% of employment income, maximum 100,000 THB. Applied first before other allowances.
- Personal allowance: 60,000 THB. Available to all tax residents.
- Spouse allowance: 60,000 THB, if your spouse has no assessable income in the same year.
- Child allowances: 30,000–60,000 THB per qualifying child.
- Health insurance premiums: Actual amount paid for a Thai health insurance policy, up to 25,000 THB.
- Life insurance premiums: Up to 100,000 THB for qualifying policies.
- Charitable donations: Up to 10% of income remaining after other deductions, for approved charities only.
Common Situations
Remote worker employed by a foreign company
If you work remotely for an overseas employer, your income is foreign-source employment income. If you are a Thai tax resident and transfer that income to Thailand, it is assessable for Thai PIT from 2024 onwards. DTV and LTR (Work-from-Thailand Professional) holders in this situation are treated as standard tax residents the DTV carries no specific tax exemption. The LTR Work-from-Thailand category also has no income tax exemption, only the Highly Skilled Professional category benefits from the 17% flat rate.
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. US Social Security has a nuanced position under the limited US–Thailand treaty. 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 US has only a limited treaty. 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
Work Out Your Actual Liability
The free calculator applies 2026 deductions and shows your PIT alongside the LTR 17% flat rate for comparison.
Open Tax Calculator Back to Tax Hub