Tax residency questions for foreign residents
In short
Section 41 of the Revenue Code treats a person present in Thailand for 180 days or more in a tax year as a Thai tax resident. Residency status determines filing obligations and interacts with any double tax agreement between Thailand and the other country involved.
Keep contemporaneous records: passport stamps, boarding passes and a simple day-count spreadsheet. Reconstructing a day count two years later from memory is the most avoidable problem in this area.
The treatment of foreign-source income remitted to Thailand has been addressed in Revenue Department guidance that has changed, so any position should be checked against the guidance current for the tax year in question rather than against older commentary.
What we need from you
- Entry and exit records for the relevant tax years
- Income sources by country and type
- Foreign tax paid and residence certificates
- Details of remittances into Thailand
Watch out
Visa category does not determine tax residence. Physical presence does.
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.
ให้เจ้าหน้าที่ตรวจขอบเขตงานและเอกสารก่อนเริ่ม
สอบถามรายละเอียดและเงื่อนไขได้ทางโทรศัพท์ LINE หรืออีเมล