Thailand Tax Residency: 180 Days and Foreign Income

You are a Thai tax resident after 180 days or more in a calendar year. Foreign income earned from 1 January 2024 is taxed only when you bring it into Thailand in that year or a later one. Income earned before that date is left out. A double tax agreement lets you credit tax paid abroad.

If you spend 180 days or more in Thailand in a calendar year, you are a Thai tax resident. Foreign income you earned from 1 January 2024 is then taxed when you bring it into Thailand. Income earned before that date is not.

The 180-day test

Count your days between 1 January and 31 December, whether in one stay or several. Nationality and ethnicity are not taken into account. Each calendar year stands on its own: someone with 179 days is not resident that year, and a stay split over two years can leave you resident in neither.

A DTV stay can run 180 days per entry. See the DTV guide for the visa side.

When foreign income is taxed

A resident with income from work, business or property abroad pays tax on it when it is brought into Thailand. Order P.161/2566 puts it this way:

เข้ามาในประเทศไทยในปีภาษีใดก็ตาม ให้บุคคลนั้นมีหน้าที่ต้องนำเงินได้พึงประเมินนั้นมารวมคำนวณ

“… brought into Thailand in whichever tax year, that person must include that assessable income in the computation …”

Revenue Department Order Por. 161/2566, clause 1

Both conditions must be met:

• You earned the income from 1 January 2024 onwards, in a year you were resident.
• You bring it into Thailand in that tax year or a later one.

Income that was earned before 1 January 2024 is not required to be included, even if you remit it later.

How the money arrives does not matter: a bank transfer, an online transfer or carrying it in all count. See the cash declaration limits if you carry it.

What stays tax-free

• Income of a year you spent under 180 days in Thailand: no personal income tax is due, even if you bring it in.
• Savings from work or business abroad that you bring in.
• Deposit principal. Only the interest is taxed, in the year it is brought in.
• Your own investment money sent abroad and brought back.
• Shares that have not been sold.

When you bring money back in several parts, you work out yourself whether each part is income or capital.

Credit for tax already paid abroad

A Thai tax resident can credit tax paid abroad against Thai tax in the year the income is brought in. That works only where a double tax agreement exists, and Thailand has 61 of them. With no agreement, there is no credit.

The credit has limits: only tax you actually paid counts, it cannot exceed the Thai tax on that income, and any excess cannot be carried forward. Work it out separately for each source country and income type. Report the income and the credit on P.N.D. 90 or P.N.D. 91, and keep your foreign tax return and receipts.

To convert to baht, use either a commercial bank rate on the day you remit, or the Bank of Thailand reference rate published at the end of the business day before.

Tax rates

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

How to file

P.N.D. 90 is the general return, and with employment income only you use P.N.D. 91. A resident files if total income exceeded THB 60,000. For tax year 2025, paper filing ran until 31 March 2026 and e-Filing until 8 April 2026. E-Filing adds an automatic eight-day extension.

A foreigner with no Thai personal ID number must apply for a taxpayer number, using form L.P. 10.1 within 60 days of first income. With tax of THB 3,000 or more you may ask to pay in 3 equal instalments.

Late payment brings a surcharge of 1.5% per month of the tax due, and a criminal fine of up to THB 2,000 may also be charged. Questions go to the Revenue Department’s line, 1161.

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Not confirmed: The Department pages do not say how arrival and departure days count, so keep your passport stamps. Dates for tax year 2026 are not out.

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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