Tax when you live in Thailand
When you become tax resident, what Thailand taxes, and the rule on money brought in from abroad — which, as of September 2026, has not changed despite what you may have read. This explains the rules; it is not tax advice.
The essentials
- Spend 180 days or more in Thailand in a calendar year and you are Thai tax resident for that year.
- Income earned in Thailand is taxed whether or not you are resident.
- Since 1 January 2024, foreign income earned from 2024 onwards is taxable in the year a tax resident brings it into Thailand.
- A proposed exemption for money brought in within a year or two of earning it was still not law as of September 2026. Plan on the current rule.
- Tax returns for a year are due by 31 March the following year (a few extra days if you file online).
Who this is for
Anyone who will spend 180 days or more a year in Thailand, or who earns money here. That includes remote workers paid from abroad and retirees living on pensions or savings.
When it applies
Tax residence is counted per calendar year. Days do not need to be in a row — 180 days in total between January and December is enough.
Thai-source income (a Thai salary, Thai rent) is taxable whatever your residence.
Foreign income is where it gets complicated. Under Revenue Department instructions Por.161/2566 and Por.162/2566, foreign income you earn from 1 January 2024 onwards is taxable in the year you bring it into Thailand while tax resident. Income earned before 2024 is not taxed when brought in, but you need records to prove when it was earned.
Thailand has double tax agreements with many countries. They can give a credit for tax already paid elsewhere, or make certain income (some government pensions, for example) taxable only in one country. Check the agreement with your home country.
Thai personal income tax rates
| Taxable income (baht a year) | Rate |
|---|---|
| 0 – 150,000 | 0% |
| 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% |
| Over 5,000,000 | 35% |
Special cases
LTR visa: foreign income brought into Thailand is exempt for the wealthy global citizen, wealthy pensioner and work-from-Thailand tracks. Highly skilled professionals on the LTR pay a flat 17% on Thai employment income.
Employees of Thai companies have tax withheld monthly by the employer but may still need to file.
The proposed remittance exemption: the Revenue Department proposed in 2025 that foreign income brought in within the year it is earned or the following year would be exempt. As of September 2026 it has not been published in the Royal Gazette, so it is not in force. Pulse will flag it if that changes.
What to do
1. Count your days in Thailand for the year.
2. Keep records of where your money came from and when it was earned, especially savings from before 2024.
3. If you are resident and bring in foreign income, get a Thai tax ID number and file form PND.90 (or PND.91 for employment income only).
4. File by 31 March, online on the Revenue Department's e-Filing site if you can.
5. For anything beyond a simple situation, use a Thai-registered accountant.
Documents you will be asked for
Passport; Thai tax ID number; income statements; bank statements showing money brought in; proof of tax paid abroad; the double tax agreement article you are relying on.
Common mistakes
Assuming the proposed exemption already applies.
Mixing pre-2024 savings and newer income in one account with no records.
Thinking a retirement or DTV visa means you are not tax resident. Tax residence depends on days here, not the visa.
Related guides
Bank accounts, Visas (the LTR tax treatment), Cost of living.
Official sources
Everything above is written from these. Rules change without notice, so check the relevant one before you book, pay or travel.
This page was last checked against those sources on 26 September 2026. Spotted something out of date? and we'll re-check it.