Thailand tax residency: the 180-day rule and foreign income
Last updated: 2026-06-16
When you become a Thai tax resident, how the 180-day rule works, and how foreign income brought into Thailand is treated under the rules that changed in 2024.
What makes you a tax resident
You are a Thai tax resident in a calendar year if you are physically present in Thailand for 180 days or more during that year, counted from 1 January to 31 December. The days do not need to be consecutive; every day spent in the country counts toward the total.
Residency is decided year by year. You can be a tax resident one year and not the next, depending only on how many days you spent in Thailand that year. Tax residency affects how your income is taxed, not your visa status, which is a separate matter.
The rates
Thai personal income tax is progressive, running from 0% to 35%. The first THB 150,000 of net assessable income is tax-free, and the top 35% rate applies to net income above THB 5 million, with several bands in between that step up in stages. The exact bracket table is set in the Revenue Code, so confirm the current bands with the Revenue Department.
Foreign income, and the 2024 change
Income earned inside Thailand is taxable for residents and non-residents alike. Foreign-sourced income is where the rules changed. Since 1 January 2024, a Thai tax resident who brings foreign-sourced income into Thailand (remits it) is assessed Thai personal income tax on the amount remitted, regardless of which year it was earned.
There is an important carve-out. Under Revenue Department guidance issued in late 2023 (Departmental Instruction Paw.162), foreign income earned before 1 January 2024 does not have to be included, even if it is brought in later. Keeping clear records of when income was earned, and holding pre-2024 savings in a separate account, makes that distinction easier to prove.
A moving target
These rules rest on Revenue Department instructions rather than new legislation, and the treatment of foreign income has been under active review. A relaxation was proposed in 2025 that would exempt foreign income remitted in the same year it is earned or the following year, but as of mid-2026 that proposal is not law. Because this area is changing, confirm the current position with the Revenue Department or a Thai tax adviser before making decisions based on it.
If you hold a Long-Term Resident visa, note that some LTR categories carry their own exemption on overseas income, which is separate from the general rules above.
Frequently asked questions
When am I a tax resident in Thailand?
When you spend 180 days or more in Thailand during a calendar year (1 January to 31 December). The days do not have to be consecutive, and residency is assessed separately for each year.
Is foreign income taxed in Thailand?
For a Thai tax resident, foreign-sourced income brought into Thailand from 1 January 2024 onward is assessable for personal income tax, regardless of the year it was earned. Foreign income earned before 1 January 2024 is not required to be included, even if remitted later.
What are the personal income tax rates in Thailand?
They are progressive, from 0% to 35%. The first THB 150,000 of net income is tax-free, and the top 35% rate applies to net income above THB 5 million.
Sources
This page is a plain-English reference. It is not legal advice. For specifics that affect your business, consult a qualified Thai law firm.
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