Personal income tax for foreign individuals in Thailand
In short
An individual present in Thailand for at least 180 days in a tax year is a Thai tax resident under section 41 of the Revenue Code. Residents are taxed on Thai-source income, and on foreign-source income according to the rules and Revenue Department guidance in force for the year concerned.
The treatment of foreign-source income brought into Thailand has been the subject of Revenue Department orders and guidance, and the position depends on the year in which the income arose and the year of remittance. Because this area has changed, it should be checked against current guidance for your specific facts rather than against older summaries.
Double tax agreements can relieve double taxation but do not remove the filing obligation. Keeping day-count records, remittance records and foreign tax receipts through the year is what makes a treaty position provable.
What we need from you
- Passport entry and exit records for the day count
- Income sources in and outside Thailand
- Foreign tax paid and any tax residence certificate
- Remittance records into Thailand
Watch out
Day counting is per calendar tax year. Short trips out do not reset it, and border runs do not change residence status.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
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