Tax for Expats in Thailand
When you're a Thai tax resident, what's taxable, and how to navigate the 2024 foreign-income reform
The 180-Day Rule
Thai tax residency is determined by one rule and one rule only: did you spend 180 or more days in Thailand during the calendar year (January 1 to December 31)? If yes, you are a Thai tax resident for that year. The days don't have to be continuous β short trips out and back in are added cumulatively. Visa type, work permit status, and citizenship are all irrelevant to the calculation. A retiree on a tourist visa who happens to cross 180 days is a tax resident; a digital nomad jumping in and out who totals 180 days is too. The only way to avoid Thai tax residency is to demonstrably stay under 180 days, tracked via your passport stamps.
Before January 2024, Thai tax residency had limited practical impact for many expats β Thailand taxed Thai-source income (salaries paid by Thai employers, rental from Thai property, etc.) and only taxed foreign-source income brought into Thailand in the same year it was earned. A retiree could draw on overseas pensions and keep the year-of-earnings/year-of-remittance separation to avoid most Thai tax exposure. From January 1, 2024 onward, Thai tax residents pay tax on any foreign-source income remitted into Thailand regardless of when it was earned. The change is significant for retirees living on overseas pensions, digital nomads receiving foreign payroll, expats with rental income abroad, and anyone moving investment returns into Thai accounts.
The good news is that Thailand has Double Taxation Agreements (DTAs) with around 60 countries β including the US, UK, Australia, Canada, Germany, France, Singapore, and most major economies. If your foreign income has already been taxed in your home country at the source, the DTA typically credits that against your Thai liability so you don't pay twice. Each DTA's wording differs β some explicitly cover pensions, some require source-country withholding above a threshold β so you cannot assume your situation is covered without reading your country's specific DTA. The single best investment for an expat with significant foreign income is a one-hour paid consultation with a Thailand-licensed accountant familiar with your home country's DTA. The 5,000β10,000 THB fee answers questions that an internet search cannot.
Thai Personal Income Tax Brackets
| Taxable income (THB) | Rate |
|---|---|
| 0 β 150,000 | 0% |
| 150,001 β 300,000 | 5% |
| 300,001 β 500,000 | 10% |
| 500,001 β 750,000 | 15% |
| 750,001 β 1,000,000 | 20% |
| 1,000,001 β 2,000,000 | 25% |
| 2,000,001 β 5,000,000 | 30% |
| 5,000,001 + | 35% |
Filing Returns: PND 90 vs PND 91
PND 91 β simple
For people whose only income is salary from a Thai employer. Employer withholds tax monthly and reports it; the year-end return is largely pre-filled. Usually takes 15β30 minutes online if you've kept your e-filing account active.
PND 90 β multiple sources
For everyone else β Thai employment plus rental, dividends, freelance income, foreign remittances, etc. More fields, more documentation, and usually worth paying an accountant 8,000β25,000 THB to prepare correctly.
Key deadlines
- 31 March: paper filing deadline for the previous calendar year
- 8 April: online (e-filing) deadline
- Half-yearly returns required for self-employed and rental-income earners
This is general guidance, not tax advice
Thai tax law and especially the 2024 foreign-income rules are evolving. Always consult a Thailand-licensed accountant for your actual filing. Reputable expat tax firms include Sherrings, Mazars Thailand, KPMG Thailand, and BDO. Avoid anyone promising to eliminate all Thai tax β they're selling a strategy that fails at audit.