Tax residency
When Thailand taxes you
A visa lets you stay. It does not decide who taxes you. In Thailand that turns on a day count of about 180 days and the ties you keep, and it is the line that quietly reshapes what you take home.
When you become tax resident
Tax resident at 180+ days in a calendar year. Since 1 Jan 2024, foreign-sourced income remitted to Thailand by a resident is taxable regardless of the year it was earned (income earned before 1 Jan 2024 stays exempt when remitted). A proposed 2025 relief exempting foreign income remitted in the same or the following year was drafted but was NOT confirmed as enacted as of mid-2026; treat the 2024 remittance-on-entry rule as the operative regime.
Since 1 Jan 2024, foreign income remitted while resident (180+ days) is taxable.
How your income is taxed
Progressive personal income tax 0%-35% (first THB 150,000 exempt) on Thai-source income plus foreign income remitted while tax resident.
The trap below the day count
Staying under 180 days does not make you safe. A permanent home available to you, a partner or children living in Thailand, or your centre of vital interests can create residence well below the count. And where two countries both claim you in the same year, a tax treaty tie-breaker decides, on your permanent home first, then your centre of vital interests, then where you habitually live. This is the part worth taking to a specialist.
Count your days against the threshold
The tracker counts the days you spend in each country and shows which cross their tax-residency line, Thailand included.
Keep reading
Researched from public sources, checked Jul 2026. Not expert-reviewed, and not legal or tax advice. Rules change; the sources and dates above are how you judge whether to rely on this or take it to a professional.