Thai tax guide for expats
When you become a tax resident, what Thailand taxes, and how foreign income is treated.
The essentials
- You are a Thai tax resident if you spend 180 days or more in Thailand in a calendar year.
- Residents are taxed on Thai-sourced income and, since 2024, on foreign income remitted into Thailand.
- Personal income tax is progressive from 0% to 35%.
- The tax year is the calendar year; personal returns are generally due by 31 March.
- Double-tax agreements with 60+ countries can prevent the same income being taxed twice.
Residency test
The test is purely about days present, not about visa type. 180 days or more in a calendar year makes you a Thai tax resident for that year. Days do not need to be consecutive.
Progressive rates
Applied to net assessable income after deductions and allowances.
| Net 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% |
| Over 5,000,000 | 35% |
Foreign income
Rules on remitted foreign income changed in recent years and continue to be clarified. The broad position for tax residents is that foreign income brought into Thailand is assessable in the year it is remitted.
This area genuinely changes. If you have meaningful foreign income, pensions, or investment gains, get advice from a Thai tax professional rather than relying on any general guide, including this one.
Practical steps
Apply for a Thai Tax Identification Number at your local Revenue Department office.
Keep records of remittances into Thailand with dates and sources.
Check whether your home country has a double-tax agreement with Thailand and how it treats your income type.
File the PND 90 or PND 91 return by 31 March, or later if filing online.
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 1 July 2026. Spotted something out of date? and we'll re-check it.