Thai Tax on Foreign Income for Expats: The 180-Day Rule and Remittances

Updated Mon, 12 October 2026

Since 2024 more expats in Thailand have to think about Thai tax on their foreign income: pensions, salaries from abroad, rent, dividends and savings. This guide explains the rules in plain English. It is not tax advice, so check your own case with a qualified adviser.

Step 1: Are you a Thai tax resident?

You are a Thai tax resident for a year if you spend 180 days or more in Thailand during that calendar year (1 January to 31 December). The days do not need to be in a row. Your visa type does not matter, only the days you are in the country.

If you are not a tax resident, Thailand only taxes income from Thai sources, such as a job in Thailand or rent from a Thai condo.

Step 2: Which foreign income is taxed?

If you are a tax resident, Thailand taxes foreign income that you bring into Thailand.

• Income you earned from 1 January 2024 is taxable when you bring it into Thailand in a year when you are a tax resident, even if you bring it in a later year.
• Income you earned before 2024 (for example older savings) is not taxed when you bring it in.
• Money you keep abroad and never bring into Thailand is not taxed by Thailand.

Bringing money in includes bank transfers to a Thai account and cash you carry in. Keeping records of where each transfer came from (old savings or new income) is the most useful thing you can do.

Step 3: Check your tax treaty

Thailand has double tax agreements with around 60 countries, including the UK, USA, Australia, Germany and most of Europe. A treaty can mean:

• Some income, such as certain government pensions, is only taxed in your home country.
• Where both countries can tax, you can usually claim a credit for the tax you already paid at home.

How much tax would you pay?

Thai tax is progressive. The first 150,000 THB of taxable income is tax free, then rates rise in steps from 5% up to 35%. You also get deductions, such as a 60,000 THB personal allowance, and if you are 65 or older up to 190,000 THB of income is exempt.

Do you need to file a return?

Tax residents with assessable income above the filing thresholds must file a personal income tax return (PND 90 or 91) by 31 March of the following year (a few extra days if you file online). You need a Thai tax ID number, which you can get from your local Revenue Department office.

Quick checklist

1. Count your days in Thailand this year.
2. If 180 or more, list the foreign money you brought in and when it was earned.
3. Check what your tax treaty says about each type of income.
4. Estimate the tax and file by 31 March if needed.

This guide is general information, not legal or tax advice. Rules change, so confirm with Thai Immigration, the Revenue Department or a professional.