Thailand

Quick Facts

• Tax residency threshold: 180 days or more in Thailand in a calendar year (cumulative)
• What counts as "day": Any presence (even part of a day) in Thailand counts toward the 180 days
• Consequence: Tax residents pay tax on Thai-source income and foreign-source income remitted to Thailand
• Important change (2024+): New rules expand taxation of foreign income; consult current guidance
• Common visas: Non-immigrant visa (business, retirement, marriage), long-term residence schemes — visa status does not determine tax residency

Residency Rules Explained

• Under Section 41 of the Thai Revenue Code, a person who stays in Thailand for 180 days or more in a calendar year is deemed a tax resident
• As a resident, you're taxed on income from Thailand and foreign-source income when remitted into Thailand
• From 2024 onward, tax rules for foreign income are changing — new legislation expands when foreign income becomes taxable
• Nonresidents are taxed only on Thai-source income; foreign income not remitted is generally not taxed
• Residency is determined by physical presence only; there are no alternative triggers (unlike Portugal's habitual home test)

Visa vs Tax Residency

Key Dates

• Tax year: Calendar year (1 January to 31 December)
• Tax filing deadline: 31 March following the tax year
• 180-day clock: Calendar year basis (not rolling 12 months like Portugal or Spain)
• Day-count rule: Any presence within a day counts toward the 180 days (partial days count)

Common Pitfalls

• Confusing visa status with tax residency
• Miscounting days (ignoring partial days or short trips)
• Not understanding that foreign income is only taxed when remitted to Thailand (historically; rules changing in 2024)
• Failing to track remittances or not understanding new foreign income taxation rules from 2024 onward
• Overlooking double tax treaty tie-breaker rules if your home country also claims you as resident
• Not keeping evidence of entry/exit dates when approaching the 180-day threshold

Offshore & Expat Considerations

• Foreign income taxation changes (2024+): Thailand is expanding taxation of foreign income. Historically, foreign income was taxed only when remitted in the same year. New rules intend to tax foreign income earned from 2024 onward, even if remitted later. This is a significant change — verify current rules before making decisions.
• Remittance vs non-remittance planning: If foreign income is not brought into Thailand, it may not be taxed under older rules — but new legislation is changing this. The planning window is narrowing.
• Double taxation & credits: Thailand has tax treaties; credits may be available for taxes paid abroad, subject to Thai rules and treaty provisions
• Record keeping & evidence: Keep entry/exit stamps, bank statements, employment contracts, and a clear trail of remittances
• Tie-breaker rules: If your home country also considers you resident, double tax treaty tie-breaker rules (permanent home, center of vital interests, habitual abode) determine which country has primary taxing rights