Thai tax residency and foreign income
The 180-day rule, the 2024 change to foreign income, and the filing deadline.
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Are you a tax resident?
You're a Thai tax resident for a year if you spend 180 days or more in Thailand in that calendar year. Whatever your visa.
Foreign income
Since 1 January 2024, tax residents can be taxed on foreign income they bring into Thailand (for income earned from 2024 onwards), including remote-work income. Money earned before 2024, or in a year you weren't a tax resident, isn't taxed when you bring it in. Double tax agreements and tax already paid abroad can reduce what you owe. Get personal advice if the amounts are large.
A proposed change would exempt foreign income brought in within the year it's earned or the following year. As of mid-2026 it hadn't been published in the Royal Gazette, so it isn't law yet. Plan around the current rule.
Some LTR visa categories have their foreign income exempt already, under Royal Decree 743.
Filing
- Returns for the previous year are due 31 March (online filing usually gets a few extra days)
- You'll need a Thai tax ID (TIN) from the Revenue Department
Never miss your own deadlines
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Sources we checked
General information, not legal or tax advice. Immigration offices don't all apply the rules the same way, so check anything important with your local office. Spotted something out of date? Email Joshua.