Any income earned in Thailand is subject to Thai Income Tax. 

The Thailand Revenue Department (TRD) changed its rule for money transferred into Thailand beginning with calendar year 2024. 

As a result, Expats in Thailand MAY be subject to paying Thai Personal Income Tax. 

Click this link for the TRD's publication: How Do Foreigners Living in Thailand Pay Tax?  

Each Person’s financial situation differs, so we suggest each Expat evaluate their particular situation to determine if they have an income tax liability. If so, they should review the penalties for not filing an income tax return before deciding whether to file a Thai Persona Income Tax Return and paying any tax liability.

This PCEC website provides information on Thailand's Personal Income Tax requirements using the following approach:

1. Determine if you are a "Tax Resident" in Thailand.
2. Determine the amount of any income earned in or transferred into Thailand during the calendar year.
3. Identify any amounts that are "assessable income" subject to Thailand's Personal Income Tax after reviewing the terms of any Dual Tax Agreement between Thailand and the country where the income was earned.
4. Calculate the amount of any Income Tax liability after subtracting the permitted deductions and allowances.
5. Based on the results, you should have sufficient information to make a decision about filing a Personal Income Tax Return (if filing, you will need a Taxpayer Identification Number which can be obtained from a Thai Revenue Department Office).

The following sections provide more information on carrying out the above approach.  Note: The filing deadline for calendar year 2024 was 31 March 2025.  Late filing is permitted and most likely will result in a penalty ranging from 200 to 2,000 baht (the amount is up to the Thai Revenue Department*).

* Click here for information on Pattaya's 2 Thailand Revenue Department Offices along with a "Note" about Expat reports on experiences with other Revenue Department offices in Thailand. 

Are you a Tax Resident?

First, determine the number of days you have resided in Thailand during the calendar year. This is cumulative days, not consecutive.

If you have resided in Thailand 180 days or less, you are not subject to Thai Personal Income Tax as you are not considered a Tax Resident.  Thus, no further action is needed as you will have no income tax liability.

If you have resided in Thailand more than 180 days, you are considered to be a Thai "Tax Resident" and may be subject to paying Thai Income Tax for monies earned in or remitted to Thailand during the calendar year beginning in 2024.

Click here for the TRD's definition of a Taxable Person - it is item # 1.

Are you in Thailand using a Long Term Resident Visa?

If you are the holder of and residing in Thailand on the basis of a Long Term Resident (LTR) you are exempt from paying income tax on money remitted into Thailand.

Visa issued by the Bureau of Investment, you are exempt from paying income tax on money remitted into Thailand.

An LTR Visa issued by the Bureau of Investment rather than the Ministry of Foreign Affairs or Thai Immigration. Click here for information about the LTR.   

EXPAT TAX RESIDENT - REMITTING MONEY INTO THAILAND

Thailand Personal Income Tax

If you are a Tax Resident, then you are subject to paying Thailand's Personal Income Tax. Income earned in or remitted to Thailand from overseas if it is "assessable income." 

This Rule became effective for calendar years beginning 1 January 2024  and thereafter.  

Identify by source the  money you brought into Thailand

Your first step should be to determine the total amount of money earned in or brought into Thailand during any calendar year after 31 December 2023 (include bank transfers and

withdrawal of funds using a foreign bank card in a Thai bank's ATM). The amount(s) should be categorized by type, e.g. savings*, pension, wages, investments (interest/dividends), etc.

* Money held in saving as of December 31, 2023 and subsequently transferred into Thailand is not taxable.  Previously Thai Revenue Department rules provided that only money brought into Thailand in the year it was earned to be taxable.

Determine if you have a Personal Income Tax liability

All income earned in Thailand is subject to Thai Personal Income Tax.* For money remitted into Thailand from another country, after identifying the source and amount, you will need to determine the total amount that is categorized as assessable income and any resulting Personal Income Tax liability.

Thailand's Revenue Code and Revenue Department Rules have provisions for subtracting deductions and allowances before calculating the amount, if any, of tax owed.  To determine if you may have a Thailand Personal Income Tax liability, follow the steps below for Calculating Your Tax Liability.

* There is an exception for holders of a Destination Thailand Visa (DTV) which permits a long term stay and is primarily designed for digital nomads. Income earned from doing business with foreign customers/clients located outside of Thailand is not considered assessable income unless it is remitted into Thailand.  Click here for more information about the DTV.

CALCULATING  YOUR TAX LIABILITY (if any)

Thailand has different requirements and allowance depending on the type of assessable income. NOTE: If the money is from savings from income received prior to January 1, 2024 it is not taxable in Thailand*.

Step 1 - Identify your money transferred into Thailand.

Step 2 - Remove any amounts that are not assessable income** based on its nature or if it is exempt under Thailand's Dual Tax Agreement with the source country (currently, Thailand has such Agreements with 61 other countries).

Step 3 - Subtract from assessable income your allowable deductions and allowances to arrive at taxable income.

Step 4 - Apply the appropriate tax rate which is progressive.

* Previously TRD considered only money brought into Thailand in the year it was earned to be taxable.

** The Revenue Code and Revenue Department Rules lists the type of funds that are considered income.

Click on the appropriate button below for more Information on assessable income, dual tax agreements, and calculating any Personal Income Tax liability. 

ASSESSABLE INCOME

DUAL TAX AGREEMENTS

CALCULATING TAX LIABILITY

MAKING THE DECISION TO FILE A THAI PERSONAL INCOME TAX RETURN

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