Thailand Tax for Expats: The Complete Guide (2025)

Do Foreigners Pay Tax in Thailand?

Yes — if you live in Thailand for 180 or more days in a calendar year, you are a Thai tax resident and are subject to Thai personal income tax. This applies regardless of your nationality, visa type, or where your employer is based.

If you spend fewer than 180 days in Thailand in a given year, you are a non-resident for tax purposes. Non-residents are only taxed on income earned within Thailand, not on foreign income.

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The 180-Day Rule Explained

Thailand uses a simple residency test: any person who spends 180 days or more in Thailand during a calendar year is considered a Thai tax resident.

Key points:

• Days are counted per calendar year (1 January to 31 December)
• Partial days generally count as full days
• The days do not need to be consecutive
• Your visa type has no effect on your residency status

If you are in Thailand from January through July — roughly 180 days — you are a Thai tax resident for that year. A single long stay and multiple short trips are treated the same way.

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What Income Is Taxed for Expats?

Income Type	Non-resident (under 180 days)	Resident (180+ days)
Thai salary or wages	Taxable	Taxable
Thai freelance / business income	Taxable	Taxable
Foreign income remitted to Thailand	Not taxable	Taxable (since 2024)
Foreign income kept abroad	Not taxable	Not taxable

The key change for residents is the 2024 rule: any foreign income you remit (transfer, withdraw, or spend) in Thailand is now assessable income, regardless of when it was originally earned. Income left in an overseas account and never brought into Thailand is not taxed here.

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Thailand's Tax Rates

Thailand uses a progressive tax system. After allowances and deductions, your income is taxed at the following rates:

Taxable Income (THB)	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%
Above 5,000,000	35%

For most expats earning moderate incomes, the effective rate (total tax divided by gross income) is well below the top marginal rate. Use the calculator to see your specific effective rate.

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Key Deductions Available to Expats

Before tax rates are applied, several deductions reduce your assessable income:

• Personal allowance: 60,000 THB for every taxpayer
• Employment income deduction: 50% of salary, capped at 100,000 THB
• Spouse allowance: 60,000 THB if your spouse has no income
• Life insurance premiums: up to 100,000 THB
• Health insurance premiums: up to 25,000 THB
• Social security contributions: full amount deductible
• Provident fund / RMF / SSF contributions: up to 30% of income (caps apply)

For a full list of deductions, see our guide to maximising Thai tax deductions.

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How to File Your Tax Return as an Expat

Step 1: Get a Thai Tax ID Number

Before you can file, you need a 13-digit Thai Tax Identification Number (TIN) issued by the Revenue Department. If you are employed by a Thai company, your employer may have registered one for you. Otherwise, you apply in person at your local Revenue Department district office with your passport, current visa, and proof of address.

Step 2: Choose the Right Form

• PND 91: For individuals whose only income is salary or pension from a single employer
• PND 90: For everyone else — freelance, rental, investment, foreign income, or multiple income sources

Most expats should use PND 90.

Step 3: File by the Deadline

The filing deadline is 31 March each year for the previous calendar year. Online filing via the RD Smart Tax app or rd.go.th provides an 8-day extension to approximately 8 April.

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Avoiding Double Taxation

If you pay tax in another country on the same income, Thailand's network of Double Tax Agreements (DTAs) with 61 countries allows you to claim a foreign tax credit — reducing your Thai liability by the tax already paid abroad.

Thailand has DTAs with the United Kingdom, United States, Australia, Germany, France, Singapore, Japan, and many others. The treaty with each country specifies how different income types are treated.

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Special Situations

LTR Visa Holders

Holders of the Long-Term Resident (LTR) Wealthy Global Citizen, Wealthy Pensioner, and Work-from-Thailand Professional visa categories receive a complete exemption from Thai tax on all foreign-sourced income. This is a significant benefit compared to the standard remittance-based tax rules.

Digital Nomads

Remote workers earning foreign income and living in Thailand are Thai tax residents if they stay 180+ days. Their foreign income remitted to Thailand is taxable. The digital nomad article covers this in detail, including strategies for minimising the tax burden.

Retirees

Retirees aged 65 and over receive an additional 190,000 THB income exemption on top of the standard allowances. The retirement tax guide covers all relevant rules including pension taxation and the LTR Wealthy Pensioner option.

UK Expats

UK nationals must also manage their UK tax residency position when moving to Thailand. The Thailand tax for UK expats article covers the UK Statutory Residence Test, HMRC notifications, UK-Thailand DTA details, and National Insurance contributions.

US Expats

US citizens face the unique challenge of US citizenship-based taxation regardless of where they live. The Thailand tax for US expats article covers FBAR reporting, FATCA obligations, the Foreign Earned Income Exclusion, and the Foreign Tax Credit.

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Key Takeaways

If you...	Then...
Spend 180+ days in Thailand	You are a Thai tax resident
Earn income in Thailand	Always taxable here
Remit foreign income to Thailand	Taxable (since 2024)
Keep income abroad	Not taxable in Thailand
Hold an LTR visa	Foreign income is fully exempt
Pay tax abroad on the same income	Claim a DTA foreign tax credit