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.
For a shorter, topic-by-topic overview of the whole 2026 system before diving into this guide, see Thailand Personal Income Tax 2026: The Complete Overview.
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 |
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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% |
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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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