Thailand

Residency

2025 income filed by March 2026

Spending 180 days or more in Thailand in a calendar year generally makes a person a Thai tax resident. The days do not need to be consecutive, and there is no distinction between business and leisure days. Many long-stay visitors and holders of long-term visas cross this line without realizing it.

Thailand taxes residents on assessable income. Since the 2024 rule change, this extends to certain foreign-source income when remitted to Thailand. Non-residents are taxed on Thai-source income only.

The Remittance Rule (Updated 2024)

Before January 2024, Thai tax residents were only taxed on foreign-source income if it was remitted to Thailand in the same calendar year it was earned. Savings from prior years could be brought in tax-free.

Since January 1, 2024, Thai tax residents are taxable on foreign-source income when it is brought into Thailand, regardless of which year it was earned, provided that income was earned from January 1, 2024 onward while the person was a Thai tax resident. Income earned before January 1, 2024 remains unaffected when remitted at any time.

Proposed same-year remittance exemption

There has been a proposal to exempt foreign income remitted in the year it is earned, or the following year, which would effectively restore near-neutral treatment for income earned and remitted within a short window. This was expected to apply from the 2026 tax year but had not been formally enacted as of the date of this review. Its exact scope and application need to be verified with a professional and against official guidance before relying on it.

What counts as remittance

Remittance generally includes any transfer of funds from an overseas account to a Thai bank account, use of a foreign credit or debit card in Thailand (where the underlying account holds the foreign income), and assets brought physically into Thailand. The practical scope of the new rule, including how banks report and how the Revenue Department enforces it, is still developing.

Income Tax Rates (2025)

Thailand applies a progressive rate schedule to net assessable income after deductions and allowances.

Key Deadlines

Deductions and Allowances

Employment income deduction

A standard deduction of 50% of employment income, capped at THB 100,000 per year, is available for employees.

Personal and family allowances

• Personal allowance: THB 60,000
• Spouse allowance: THB 60,000 (if the spouse has no income)
• Child allowance: THB 30,000 per child (up to 3 children), THB 60,000 for a child born from 2018 onward
• Parent allowance: THB 30,000 per parent aged 60 or over if they are a Thai resident with income below THB 30,000

Other deductions

• Contributions to the Social Security Fund (up to THB 9,000 per year)
• Life insurance premiums (up to THB 100,000) and health insurance premiums (up to THB 25,000)
• Provident fund and retirement mutual fund contributions, within limits
• Mortgage interest on a Thai residential property (up to THB 100,000 per year)
• Qualifying donations (up to 10% of net income after other deductions)

Long-Term Resident Visa (LTR)

The LTR visa, introduced in 2022, is designed for wealthy pensioners, remote workers, and highly skilled professionals. It provides a 10-year renewable visa and certain benefits including a flat 17% personal income tax rate on Thai-employment income for qualifying holders.

Critically, LTR visa holders who qualify as "Work From Thailand Professionals" or "Highly Skilled Professionals" may receive an exemption from Thai income tax on their foreign-source income entirely, provided they meet the program conditions. The scope of this exemption relative to the 2024 remittance rule changes is an active area of interpretation that a qualified Thai tax adviser should assess for individual circumstances.

Common Reporting Standard (CRS)

Thailand is a signatory to the Common Reporting Standard (CRS), under which Thai financial institutions report account information about non-resident account holders to their home countries. Conversely, countries that have signed CRS agreements with Thailand report Thai residents' foreign account information back to the Thai Revenue Department.

As the 2024 remittance rule expands the scope of Thai tax obligations on foreign income, the increased information flow through CRS becomes more practically significant for Thai tax residents with overseas accounts.

Tax Treaties

Thailand has approximately 60 double taxation agreements (DTAs) in force. These treaties generally allocate taxing rights between Thailand and the treaty partner, and a tax credit is typically available in Thailand for taxes paid in the other country on the same income.

Key treaty implications for remittance

Treaty provisions can interact with the remittance rule in complex ways. A treaty may exempt certain income types from Thai tax or limit the rate at which Thailand can tax them. However, whether a treaty exemption applies to income that is taxable under the remittance rule, rather than under a source-of-income basis, can depend on how the specific treaty is drafted and interpreted. This is an area where professional advice is particularly important.