Thailand Tax Filing Guide for Expats and Digital Nomads 2026

Thailand's Revenue Department clarified in 2023 that from the 2024 tax year, foreign income remitted to Thailand is taxable for Thai tax residents regardless of when it was earned — closing a previous loophole. This change significantly affects expats, retirees, and digital nomads who live in Thailand while earning income offshore. Who is a Thai tax resident: any person who stays in Thailand for 180 days or more in a calendar year. This is a straightforward day-count test — residence permit or visa type is irrelevant. A tourist visa holder who stays 180+ days is a tax resident. What income is taxable in Thailand: personal income tax applies to assessable income including: salary and wages (Thai or foreign source); freelance and business income; rental income (Thai or foreign property); dividends; interest; capital gains from certain assets. From 2024: foreign-sourced income remitted (brought into) Thailand by a tax resident in the same calendar year is taxable. Staying in Thailand 180+ days on your DTV or retirement visa? Any money transferred to your Thai bank account from overseas income earned in 2024 onwards is potentially taxable. What is NOT taxable: foreign income that remains offshore (not transferred to Thailand); income earned in a country with a Double Tax Agreement (DTA) with Thailand (check the Thai Revenue Department DTA list); pension income from certain countries under specific DTAs; capital gains on some asset types. Tax rates: personal income tax is progressive from 0–35%. Income up to ฿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%. Over ฿5,000,000: 35%. Standard deductions: 50% deduction on employment income (max ฿100,000). Personal allowance ฿60,000. Spouse allowance ฿60,000. Dependent allowances apply. Filing deadline: Thai personal income tax (PND 90 or PND 91 forms) is due by 31 March of the following year. Extensions available for online filing. Where to file: online via the Thai Revenue Department portal (rd.go.th) or in person at your local Revenue Department office. Practical steps for expats: if you receive foreign income and stay 180+ days, consult a Thai tax accountant (firms like KPMG, PwC, Mazars, and smaller expat specialists operate in Bangkok and Chiang Mai). Many expats have no liability or very small liability due to DTAs and deductions.