Taxes in Thailand for Expats

You become a Thai tax resident if you spend 180 or more days in Thailand in a calendar year. Tax residents are subject to Thai personal income tax (PIT) on income sourced in Thailand and, from 2024, on foreign-sourced income remitted to Thailand in the same year it was earned. Non-residents are taxed only on Thai-sourced income. Tax year in Thailand runs January 1 to December 31. Tax returns are due by March 31 of the following year. Thai personal income tax rates are progressive from 5% to 35%, with the highest rate applying to income above 5,000,000 THB/year.

Before 2024, a widely used interpretation of Thai tax law held that foreign-sourced income was only taxable in Thailand if it was remitted in the same tax year it was earned — meaning many expats deferred transferring money to Thailand to avoid tax. From January 1, 2024, the Revenue Department issued guidance that foreign-sourced income remitted to Thailand is taxable regardless of when it was earned, eliminating the deferral strategy. The interpretation and enforcement of this guidance is still evolving. High earners and those remitting large sums should consult a tax advisor about structuring their remittances and possibly utilising double-taxation agreements (DTAs) between Thailand and their home country.

Thailand has double taxation agreements (DTAs) with over 60 countries including the UK, US, Australia, Germany, France, and most of the EU. DTAs determine which country has primary taxing rights on different types of income and provide credits to prevent the same income being taxed twice. For most expats, the DTA between Thailand and their home country means that income already taxed at home is not taxed again in Thailand (or vice versa). However, DTAs are complex and their application to specific situations requires professional analysis. Don't assume a DTA protects you without verifying the specific provisions.

Thai personal income tax rates: 0% on first 150,000 THB; 5% on 150,001–300,000 THB; 10% on 300,001–500,000 THB; 15% on 500,001–750,000 THB; 20% on 750,001–1,000,000 THB; 25% on 1,000,001–2,000,000 THB; 30% on 2,000,001–5,000,000 THB; 35% above 5,000,001 THB. Personal allowances reduce taxable income: personal deduction 60,000 THB; spouse deduction 60,000 THB; child deductions 30,000 THB each. Various expense deductions also apply. Tax returns are filed with the Thai Revenue Department; an English-language filing system exists online.