Do foreigners have to pay taxes in Thailand?
Yes. Foreigners pay Thai income tax on money earned in Thailand, whatever the visa and however long the stay. A tax resident may also pay tax on foreign income brought into Thailand. That rule covers income arising from 1 January 2024.
You plan the cool season in Bangkok and want to move money over from home. Here is what Thailand can tax, and when.
Two questions decide your position. Did you spend 180 days or more in Thailand this calendar year? Did you bring in money earned abroad from 2024 onwards? If both answers are yes, that money may be taxable in Thailand.
Tax treaties, allowances and your home country's rules can change the result. This page sets out the rules in plain English, so you ask the right questions. It is general information, not tax advice. For your own case, we introduce you to an independent tax adviser, on request.
Who is a Thai tax resident?
You are a Thai tax resident if you spend 180 days or more in Thailand in one calendar year, 1 January to 31 December. The days are added up, so several short stays count together. Nationality and visa type do not change the test.
Under 180 days in a year, you are a non-resident for that year. A non-resident still pays tax on income from Thailand, but not on foreign income, even if it is brought in. Keep a record of entry and exit dates. Your passport stamps are the simplest proof.
Plan your days in Thailand across the year end with care. Two months in Bangkok in January and February, then Phuket from 1 October to mid-January, gives about 151 days in the first year. You stay a non-resident. The count resets on 1 January, so the January days go into the next year's total.
How much tax do I pay in Thailand?
Thai personal income tax is progressive: the more you earn, the higher the rate on each extra baht. The Revenue Department lists eight bands of net taxable income. They run from 0% on the first ฿150,000 to 35% above ฿5,000,000 a year. Thais and foreigners use the same table.
- ฿0 to ฿150,000: exempt
- ฿150,001 to ฿300,000: 5%
- ฿300,001 to ฿500,000: 10%
- ฿500,001 to ฿750,000: 15%
- ฿750,001 to ฿1,000,000: 20%
- ฿1,000,001 to ฿2,000,000: 25%
- ฿2,000,001 to ฿5,000,000: 30%
- Over ฿5,000,000: 35%
Net taxable income is what is left after allowances and deductions, such as the personal allowance. The allowance amounts are set for each tax year, so your adviser confirms the current figures for your return.
An illustration only. On net taxable income of ฿1,000,000, the first ฿150,000 is exempt. The next ฿150,000 costs ฿7,500, and the next ฿200,000 costs ฿20,000. The next ฿250,000 costs ฿37,500 and the last ฿250,000 costs ฿50,000. Total: ฿115,000, about 11.5% of the net figure.
Is foreign income brought into Thailand taxed?
Since 2024, foreign income brought into Thailand is taxed if it arose from 1 January 2024 in a year you were resident. Departmental Orders P.161/2566 and P.162/2566 set the rule. It is taxed in the year you bring it in, not the year you earned it.
Two kinds of money are outside the rule. Income that arose before 1 January 2024 is not taxed when you bring it in, even years later. Income from a year when you were not resident is not taxed either, even if you remit it in a later year.
So the rule turns on records. Keep bank statements that show when money was earned and when it moved. If you can, hold pre-2024 savings in a separate account, so the source is clear. The Revenue Department had published no change to the rule when we checked on 2 November 2026.
A simple timeline. Salary earned abroad in 2023 and moved to Thailand in 2026 is not taxed in Thailand. Salary earned abroad in 2025, a year with 200 days in Thailand, and moved in 2026, is taxable in your 2026 return. A tax treaty may then give a credit for tax already paid abroad.
The same timing rule covers every kind of foreign income, not only salary. Dividends, interest, rent and gains from investments abroad all count once they arise in a resident year and reach Thailand.
What taxes do expats pay in Thailand?
For most expats, income tax comes first. After that come VAT on what you buy, withholding tax on some Thai investment income, and government costs when you buy or sell property. VAT is 7% until 30 September 2027 under Royal Decree No. 807. The standard legal rate is 10%.
On Thai investment income, the Revenue Department lets individuals treat the tax withheld as final: 10% on Thai dividends and 15% on taxable bank interest. That income then stays out of your return. The dividend option is described as applying to Thai residents.
Property has its own costs. The Department of Lands charges a transfer fee of 2% of the official appraised value. A seller who sells within 5 years pays specific business tax of 3.3%, including local tax. When that tax is not due, stamp duty of 0.5% applies. Company sellers also withhold 1% income tax, and individual sellers pay withholding tax on a sliding scale by years held. Who pays which cost is agreed in the contract. See our guide to buying property.
How long-stay visas change your tax
Most visas do not change your tax, but the Long-Term Resident (LTR) visa does. The Board of Investment says Highly-Skilled Professionals may pay a flat 17% on eligible employment income. Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals are exempt from tax on foreign-sourced income. Read more about the LTR visa.
The Destination Thailand Visa (DTV) lets you stay up to 180 days per entry. We found no official tax exemption for DTV holders on the Revenue Department's site, so plan on the normal 180-day test. Read more about the DTV visa.
Retirees should look at the money side of the retirement extension. The Immigration Bureau asks for ฿65,000 a month in income, or ฿800,000 in a Thai bank. Money you move in to meet that rule is still money brought in. Ask your adviser how it is treated before you transfer it.
Thailand Privilege is a membership visa run by a company owned by the Tourism Authority of Thailand. It gives a long stay, but the residence test still counts days. Stay 180 days or more in a year and you are resident for tax.
Does Thailand have double tax agreements?
Thailand has 61 double taxation agreements, the Revenue Department lists, last updated on 19 October 2026. A treaty decides which country may tax each kind of income. Where both countries tax the same income, one gives a credit for tax paid to the other, so you are not taxed twice.
Each treaty is different, and the detail matters for pensions, dividends and company salaries. Check whether your home country has a treaty with Thailand before large transfers. Your adviser checks the treaty article for each kind of income. The adviser then puts any credit in the right return, so the same money is not taxed in full twice.
Filing: the tax ID, the deadline and paying
To file, get a tax ID from a Revenue Department office, then file a return on form PND 90 or PND 91. For tax year 2025, the paper deadline was 31 March 2026. The e-filing deadline was extended to 8 April 2026, the Revenue Department says.
Expect similar dates each year. The Revenue Department announces the exact dates for the 2026 tax year early in 2027. Your adviser tells you which form fits your income. Keep remittance records, payslips and treaty documents for several years after you file: they prove which money was taxable and which was not.
Banking for foreigners: opening a Thai account
Thai banks set their own rules for foreigners. Kasikornbank, for example, asks for your passport, a Non-Immigrant visa of any type and a government ID from your home country. It also wants a document that shows your purpose in Thailand, such as a work permit or a school certificate. The minimum opening deposit is ฿500.
Kasikornbank does not open accounts on a tourist visa, a visa on arrival, a visa exemption or a DTV. Once you live here, a Thai account matters. It pays your bills, takes your salary and holds the ฿800,000 deposit the retirement extension can require. See our bank account guide.
Plan your move with Tanner
Tanner, your planner, handles the practical side of the move: the visa, a home, a car and the bank appointment. For tax, we introduce you to an independent tax adviser, on request. Tell us your dates and your visa plan. We get back to you right away. See our relocation services.
