Taxes in Thailand
Thailand's tax rules for expats changed significantly in 2024, with the remittance-based taxation of foreign income.
Tax Residency
You're a Thai tax resident if you spend 180+ days in Thailand during a calendar year.
Tax residents are taxed on:
- All Thai-sourced income
- Foreign-sourced income remitted to Thailand (since Jan 2024)
Non-residents are taxed on:
- Thai-sourced income only
2024 Foreign Income Rule Changes
Effective January 1, 2024, foreign income remitted to Thailand by tax residents is now taxable. However:
Exemptions and relief:
- Income earned before January 1, 2024 remains permanently exempt
- LTR visa holders (most categories) get foreign income tax exemption
- Double taxation treaties provide credits for taxes paid abroad
- Proposed 2-year grace period (not yet law as of 2026)
Personal Income Tax Rates
| Annual 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% |
| 5,000,001+ | 35% |
LTR Visa Tax Benefits
Wealthy Global Citizens & Wealthy Pensioners:
- Complete exemption from tax on foreign-sourced income
Work-from-Thailand Professionals:
- Flat 17% tax on Thai employment income (vs. progressive rates)
- Foreign-sourced income exempt
Highly-Skilled Professionals:
- Flat 17% tax on Thai employment income
Key Filing Dates
- Tax year: January 1 - December 31 (calendar year)
- Filing deadline: March 31 of following year
- Tax ID (TIN): Required for earning income, can get from Revenue Department
Practical Considerations for Expats
DTV holders: The tax treatment is still evolving. Many earn entirely from foreign sources and manage remittance carefully.
Remote workers: Income from foreign employers/clients may be taxable if remitted while tax resident. Structure banking carefully.
Retirees: Pension income remitted to Thailand is potentially taxable. Check your country's double taxation treaty.
Double Taxation Treaties
Thailand has 61 double taxation treaties including with:
- USA, UK, Canada, Australia, Germany, France, Japan, South Korea, and most EU countries
These provide foreign tax credits to avoid being taxed twice on the same income.
Pro Tips
- •LTR visa offers significant tax benefits—consider if you qualify
- •Pre-2024 foreign income remains permanently exempt when remitted
- •Check your country's double taxation treaty with Thailand
- •Structure your banking to manage remittance timing
- •Get a Tax ID (TIN) if earning any income in Thailand
Have questions about taxes in Thailand?