Thai Tax Residency
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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.
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.
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
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.
Non-residents (under 180 days) are not required to file unless they have Thai domestic income.
As a DTV visa holder, you only file taxes if you’re a tax resident (staying 180+ days in a calendar year). First, you will need to get a Tax ID Number and then file an annual tax return in April of the following year. If you rent out a property overseas for income, you may also need to file a half-year return in September.
We have more detailed information on the tax for DTV visa holders here
Do I need to register with the Thai Revenue Department if I have no income but stay over 180 days?
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 qualified as a tax resident but did not file, you may need to file back tax returns. The Thai Revenue Department can audit filings going back 5 years, and in cases of suspected fraud, up to 10 years. Penalties include a surcharge of 1.5% per month on unpaid tax and fines of up to 200% of the tax owed.
Our back tax filing service can help you get up to date and compliant.
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.