Foreigners Paying Tax in Thailand

For foreigners who stay in Thailand for 180 days or more in a calendar year.

This guide is general information only. Tax outcomes depend on your residency status, income source, remittance timing, and any applicable Double Tax Agreements. Always confirm with the Thai Revenue Department or a qualified tax professional.

Who Pays Tax in Thailand

If you earn income from work, business, or assets located in Thailand, you are subject to Thai income tax. This applies whether the money is paid inside or outside Thailand.

Foreign Income

As of the 1 January 2024, if you stay in Thailand 180 days or more in the year foreign income that was earned and brought (remitted) to Thailand becomes taxable.

What Is Not Taxed

Foreign income earned before 1 January 2024 is not taxable, even if transferred into Thailand later.

Foreign income earned in a year you were not a Thai tax resident, meaning fewer than 180 days in Thailand, is also not taxable, even if remitted later.

Filing Your Tax Return

Foreigners must file an annual Thai tax return reporting Thai-sourced income and any taxable foreign income that has been remitted. Salary-only income is filed using Form P.N.D. 91. If you have other types of income, use Form P.N.D. 90. If only part of your foreign income is remitted, only that portion is included in your taxable income.

Foreign Tax Credits

If tax was already paid overseas, relief may be available under a Double Tax Agreement. Tax paid can be used as a credit against tax payable in Thailand.

Official source

Thailand Revenue Department - Foreigners Pay Tax (2024)

General guidance only. Confirm your situation with the Thai Revenue Department or a qualified tax professional.