Thai Tax Residency

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. 

If you are classified as a Thai tax resident (spending 180+ days in Thailand), the income you remit to Thailand may be taxable. However, under the Germany–Thailand Double Taxation Agreement (DTA), certain income types such as pensions, employment income, and business profits are covered to prevent double taxation. The rules depend on the income type: German state pensions usually remain taxable in Germany, while private pensions and savings may become taxable in Thailand if remitted.

For more information on the Thailand–Germany Double Tax Agreement and practical tax planning for German expats, check out our full webinar recording.

It is strictly based on a calendar year (1 January–31 December). You may be a tax resident in one year but not in the next, depending on your number of days spent in Thailand.

Yes. If you are in Thailand for more than 180 days in a calendar year, you are considered a Thai tax resident. Even if you have no current income, you should still obtain a Tax ID Number to ensure compliance. If you later remit income into Thailand, you will already be registered and ready to file.

If you need a hassle-free way to apply for a Thai TIN see our service here, 

If you stay over 180 days in a calendar year on a DTV visa, you become a tax resident. You must apply for a Tax ID Number and file an annual tax return. You pay personal income tax on income earned in Thailand and foreign income brought into Thailand. Double Taxation Agreements may offer credits to avoid paying tax twice.

We recommend you speak to our team to fully understand your personal tax situation. Book a call,  they will be happy to help.

Digital nomads in Thailand, such as those holding a DTV visa, are required to pay tax if they are deemed tax residents. You become a tax resident by staying 180 days or more in a calendar year.

Residents pay personal income tax on Thai-sourced income and foreign income brought into Thailand, like remote work earnings.

For more information, we have a more detailed article on tax and the DTV visa here.

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.

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.

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 can have a TIN and not be a tax resident in a following year correct.

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. 

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. 

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. 

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.

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.

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.