In this guide
Thai Tax Residency: The 180-Day Rule
Thai tax residency is simple to determine: if you spend 180 days or more in Thailand in a calendar year (1 January to 31 December), you are a Thai tax resident for that year.
This is separate from your immigration visa status. You can be on a Tourist Visa and still be a Thai tax resident. You can hold a Non-OA retirement visa and not be a Thai tax resident if you spend significant time outside Thailand.
Thai tax residents are taxable on:
- Thai-sourced income (always taxable, regardless of 180-day rule)
- Foreign income remitted to Thailand (since 2024, see below)
Non-residents are taxable only on Thai-sourced income.
The 2024 Foreign Income Rule Change
This is the biggest change to Thai personal tax in decades and affects most long-term Phuket expats with overseas income.
The Old Rule (pre-2024)
Foreign income brought into Thailand was only taxable if remitted in the same year it was earned. Income earned in 2023 and transferred to Thailand in 2024 was exempt. This created a widely-used one-year deferral strategy.
The New Rule (from 1 January 2024)
Under Revenue Department Departmental Instruction No. Paw 161/2566 (effective from the 2024 tax year): all foreign income remitted to Thailand in the same tax year it was earned is now assessable income, regardless of when in that year it is remitted.
In plain English: if you earn money abroad in 2025 and transfer any of it to Thailand in 2025, that transferred amount is potentially subject to Thai personal income tax for 2025.
- Remote workers / digital nomads earning foreign freelance or employment income
- People transferring regular monthly income from abroad to pay rent and expenses
- Retirees transferring income from investments, dividends or interest earned in 2024+
- Anyone using Wise, bank transfers, or other remittance to move current-year earnings to Thailand
What Is Not Affected
- Income earned before 1 January 2024 (the old rule still applies to pre-2024 savings/income)
- LTR Wealthy Global visa holders (if meeting BOI investment conditions)
- LTR Highly Skilled Professional visa holders (Thai-sourced income only taxed at flat 17%)
- Income protected by applicable Double Tax Agreements (see below)
- Gifts, inheritance, and certain capital transfers (complex — seek advice)
Thai Income Tax Rates 2026
Thai personal income tax is progressive. The rates apply to your assessable net income after deductions:
| Net Assessable Income (THB/year) | Tax Rate | Tax on Bracket |
|---|---|---|
| 0 – 150,000 | 0% | Exempt |
| 150,001 – 300,000 | 5% | Up to ฿7,500 |
| 300,001 – 500,000 | 10% | Up to ฿20,000 |
| 500,001 – 750,000 | 15% | Up to ฿37,500 |
| 750,001 – 1,000,000 | 20% | Up to ฿50,000 |
| 1,000,001 – 2,000,000 | 25% | Up to ฿250,000 |
| 2,000,001 – 5,000,000 | 30% | Up to ฿900,000 |
| 5,000,001+ | 35% | Above ฿5M |
Allowances and Deductions
Assessable income is reduced by allowances and deductions before applying tax rates. Key ones for expats:
| Allowance / Deduction | Amount | Notes |
|---|---|---|
| Personal allowance | ฿60,000/year | All individuals |
| Spouse allowance | ฿60,000/year | If no income and married |
| Child allowance | ฿30,000/child/year | Unlimited children |
| Employment income deduction | 50% of income, max ฿100,000 | If receiving employment income |
| Life insurance premiums | Actual premiums up to ฿100,000 | Must be Thai-issued policy |
| Health insurance premiums | Actual premiums up to ฿25,000 | Thai-issued policy |
| Thai Retirement Mutual Fund (RMF) | Up to 30% of income, max ฿500,000 | 5-year minimum hold |
| Long-term equity fund (LTF) | Varies | Check current year rules |
Double Tax Agreements
Thailand has Double Tax Agreements (DTAs) with over 60 countries, including the UK, USA, Australia, Germany, France, Netherlands, Singapore, and most major expat source countries. DTAs prevent you from paying tax on the same income in both countries.
Key DTA Points for Phuket Expats
- Government pensions (UK, Australia, USA) — typically taxable only in the source country under most DTAs
- State pensions / Social Security — varies by DTA; some allow Thailand to also tax these
- Private pensions — often taxable in the country of residence (Thailand) if you're a Thai tax resident, subject to DTA credits
- Dividend income — complex; typically has reduced withholding rates under DTAs
- Employment income (remote work) — generally taxable where the work is physically performed; if you work from Phuket for a foreign employer, arguably taxable in Thailand
Tax Rules by Visa Type
| Visa Type | Tax Treatment | Key Note |
|---|---|---|
| Non-OA Retirement | Standard Thai PIT rules | Pension DTAs may apply |
| Non-B Work Permit | Standard Thai PIT (Thai-sourced income definitely taxable) | Employer typically handles withholding |
| DTV (Digital Nomad) | Standard Thai PIT if 180+ days | 2024 rule change most relevant here |
| Thailand Elite (TPEC) | Standard Thai PIT rules | No special tax exemption from Elite visa itself |
| LTR Wealthy Global | Foreign income generally exempt | Requires meeting BOI investment conditions |
| LTR Wealthy Pensioner | Foreign pension income — DTA dependent | May also qualify for WG exemption |
| LTR WFT Professional | 17% flat rate on Thai employment income | Only Thai-sourced employment income |
| Marriage / O Visa | Standard Thai PIT rules | Same as Non-OA for foreign income |
How and Where to File in Phuket
If you have assessable income in Thailand and are a tax resident, you must file a Thai income tax return by 31 March each year (for the previous calendar year). Online filing extends this deadline to approximately 8 April.
Filing Methods
- Online: rd.go.th (Thai Revenue Department website) — requires a Thai TIN (Tax Identification Number) and Thai-language navigation. Increasingly practical with translation tools.
- In person: Phuket Revenue Department office, Phraya Nakharin Road, Phuket Town. Forms available in Thai; staff may have limited English. Bring your passport, any income documentation, and your TIN.
- Via a tax accountant: The most practical option for most expats. Phuket has several accounting firms that handle expat Thai tax returns. Costs approximately ฿3,000–8,000 for a standard return.
Getting a Thai TIN
Your Tax Identification Number is needed to file. Some expats have one automatically through a work permit or Thai bank account setup. If you don't have one, you can obtain it from the Revenue Department office in Phuket Town.