Thailand Tax for Remote Workers: DTV, LTR and 180 Days

Short answer: where you work and how long you stay decide your Thai tax, not your visa. Work done in Thailand is taxed even when a foreign company pays you. Foreign income is taxed once you are resident, meaning 180 days or more, and you bring it in. LTR Work-from-Thailand holders are exempt on foreign income.

Your Thai tax comes down to two questions: where you do the work and how many days you spend in Thailand. The visa matters much less.

Work done in Thailand is taxed, whoever pays you

Income from work or business done in Thailand is taxable whether it is paid inside or outside the country. Nationality does not enter into it.

ต้องเสียภาษีตามบทบัญญัติในส่วนนี้ไม่ว่าเงินได้นั้นจะจ่ายในหรือนอกประเทศ

“… must pay tax under this part whether the income is paid inside or outside the country.”

Revenue Code, section 41 paragraph 1

After 180 days, money you bring in counts too

You are resident after 180 days or more in the tax year, in one stay or several. A resident with income from work abroad is taxed on it when it is brought into Thailand. That covers income earned from 1 January 2024 in a year you were a resident, brought in that year or a later one.

Under 180 days, foreign income of that year is not taxed, even if you bring it in. For treaty credits and worked cases, see the tax residency guide.

What your visa changes

A DTV is made for digital nomads, remote workers and freelancers, and a stay can run 180 days per entry. It does not let you work for Thai clients: holders are prohibited from obtaining a Thai work permit and from working for companies in Thailand or freelancing for Thai clients. Working without a permit brings a fine of THB 5,000 to 50,000. Funds and documents are in the DTV guide, and the wider picture is in the Thailand digital nomad guide.

LTR Work-from-Thailand holders have a real tax perk. They are exempt on foreign income of a previous tax year that they bring into Thailand. No application or prior approval is needed. With no Thai-sourced income apart from that, no return is needed, and with Thai-sourced income you file.

You must hold the LTR visa and meet the BOI rules, and the visa carries no work permit for Thai employers. Details are in the LTR guide.

The 17% rate is not a remote-worker rate. It is for highly-skilled holders who work for a company in a targeted industry.

Rates on Thai-source income

The first THB 150,000 of net income is exempt.

Employment expenses come off at 50%, up to THB 100,000.

Get a taxpayer number and file

1. A foreigner with no Thai personal ID number must apply for a taxpayer number. A stay of one period up to 14 days and 90 days in total in a tax year needs none.
2. Apply within 60 days of first income on form L.P. 10.1 with a passport copy. Outside Bangkok any area revenue office takes it.
3. A resident files if total income exceeded THB 60,000, or THB 120,000 combined with a spouse.
4. For tax year 2025, paper filing ran 1 January to 31 March 2026 and e-Filing to 8 April 2026. E-Filing adds an automatic eight days.

Late payment brings a surcharge of 1.5% of the tax due per month, and a criminal fine of up to THB 2,000 may be charged.

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Not confirmed: The Revenue Department has published no ruling on pay from a foreign employer for days worked in Thailand. Section 41 taxes work done in Thailand, so ask the Department on 1161 or a tax adviser. A 2026 plan to relax the remittance rule is not in force.

General information checked against the sources listed above, not financial or tax advice for your situation. Rules and fees change; confirm with your bank, the Revenue Department or a licensed adviser before you act. See how guides are checked.

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