Expat Tax: Frequently Asked Questions
Thank you for visiting our Thailand Expat Tax FAQ page. We answer questions received from expats, anonymised for privacy, to help others navigate the new tax rules.
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The information on this website is for informational purposes only and is not professional tax advice. For full details, please consult our complete Tax Advisory Disclaimer.
Foreign income remitted during non-residency (less than 180 days) is not taxable.
Non-residents (under 180 days) are not required to file unless they have Thai domestic income.
Foreign income remitted during non-residency (less than 180 days) is not taxable.
If one spouse has no income, you may file jointly and claim a 60,000 THB allowance for the non-earning spouse. If both have incomes, you must file separately.
Generally, no. If you are not a Thai tax resident (fewer than 180 days), you are not subject to Thai tax obligations unless you have Thai-sourced income, such as Thai rental property income or a local salary.
Being a Thai tax resident is dependant on the number of days you reside in Thailand, rather than your Visa status. If you remit foreign sourced income to Thailand and it’s over the minimum requirements, you may have to file and you may have a tax liability.nn
To become a tax resident in Thailand, an individual must be present for a total of 180 days or more in a calendar year. This establishes the individual’s liability for paying taxes on foreign-sources income remitted to Thailand. It’s crucial for prospective tax residents to accurately track their days in the country and to familiarise themselves with Thailand’s tax regulations, including the need to file an annual income tax return if their remitted income exceeds the minimum threshold.
Learn more about Thailand tax residency by listening to a short podcast here.
Before remitting large sums of money, please seek advice and a consultation before acting. In principle if you are a non-Thai tax resident, you can remit the assets to Thailand as a non-Thai tax resident, or just keep the money in an account in Australia. This can be remitted in the future as the ‘crystalisation event’ took place when you were a non-Thai tax resident. I recommend that you seek advice and clarity before acting.
You may find our webinar on the Thailand-Australia Double Tax Treaty useful; you can watch it here.
It depends on the type of structure you hold. Cash in the bank from previous tax years when you were a non-Thai tax resident is not assessable income. If it is an invesment fund then you would be liable for the capital gains on the investment fund, not from the date you moved to Thailand. In most cases there is no relief for when you were a non-tax resident. Please seek a 1-1 consultation to discuss specifics and before taking action.
You can get a tax ID number (TIN) regardless of whether you have a work permit or not, and you need to file if you have over TBH120,000 of income in tax year, regardless whether you have a work permit or not. If people would like help with this we have a paid service to obtain on their behalf.
If you are in Thailand for under 180 days per calendar year, you are a non-tax resident and you do not have to file a Thai tax return for foreign-sourced income. If you have income within Thailand, you may need to still file a return.
Learn more about Thailand tax residency by listening to a short podcast here.
If you remain in Thailand for 180 days or more in a year, you are considered a Thai tax resident. As a Thai tax resident, you are liable for income tax on foreign sourced income remitted to Thailand.
Learn more about Thailand tax residency by listening to a short podcast here.
You can have a TIN and not be a tax resident in a following year correct.
Income from years when one is not a tax resident can be remitted into Thailand anytime in the future. Individuals are only liable for tax on assets that are remitted to Thailand when you are a tax resident. It is advised to keep very good records to prove this if asked in the future.
A Thai tax resident is someone who spends 180 days or more in Thailand in the calendar year.
Learn more about Thailand tax residency by listening to a short podcast here.
Being a non-tax resident depends on the amount of days you are in the country, but you have to be careful that you don’t accidentally become a tax resident in a jurisdication which could have a tax implication. If you are planning to become a non-tax resident and transfer assets to Thailand, I recommend you seek advice regarding where you will remain for the rest of the year before doing so.
We need more context around this to give a definitive answer, but in principle you could sell the asset while you are a non-Thai tax resident. You need to check the DTA in place between the country where the house is situated and Thailand.
You are a Thai tax resident if you remain 180 or more days a calendar year. You do not need to apply for a Thai Tax ID number if you do not have Thai tax liability. If you do have income over THB120,000 in a calendar year remitted to Thailand, then you need to file a tax return and will need to get a Tax ID Number (TIN) You can get this from your local revenue office. If people would like help with this we have a paid service to obtain on their behalf.
Learn more about Thailand tax residency by listening to a short podcast here.
If you do not spend 180 days or more in Thailand per year, you are considered a non-Thai tax resident. Foreign-sourced income that is remitted into Thailand is not a taxable asset. However, if you have an income in Thailand, you are liable for tax.
Learn more about Thailand tax residency by listening to a short podcast here.