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Thailand tax residency: the 180‑day rule

Tax days · Asia-PacificChecked Updated

Thailand 180 days

Tax days
180days in the calendar year

Staying in Thailand for 180 days or more in a tax year makes you a Thai tax resident.12

Window
The 180 days can come from one stay or several: the Code adds up every period of stay in the tax year.12
Year
The tax year is the calendar year.32
Applies to
The test covers any person staying in Thailand, whatever the passport.1
At the line
A resident pays Thai tax on income from Thailand and on the part of foreign income brought into Thailand. A non-resident pays only on income from Thailand.45
Foreign income now
Since 1 January 2024, foreign income earned in a year when you stay 180 days or more is taxed once brought into Thailand, even in a later year (Order P.161/2566).678
Foreign income before
Foreign income earned before 1 January 2024 and brought into Thailand later is not subject to Thai tax.9

Questions people ask

How many days make you a tax resident of Thailand?

Staying in Thailand for 180 days or more in a tax year makes you a Thai tax resident.12 The 180 days can come from one stay or several: the Code adds up every period of stay in the tax year.12 The tax year is the calendar year.32

Does the 180 days have to be in a row?

The 180 days can come from one stay or several: the Code adds up every period of stay in the tax year.12

Is foreign income taxed in Thailand?

A resident pays Thai tax on income from Thailand and on the part of foreign income brought into Thailand. A non-resident pays only on income from Thailand.45 Since 1 January 2024, foreign income earned in a year when you stay 180 days or more is taxed once brought into Thailand, even in a later year (Order P.161/2566).678

What happened to foreign income earned before 2024?

Foreign income earned before 1 January 2024 and brought into Thailand later is not subject to Thai tax.9

Does the rule apply to Thai citizens only?

The test covers any person staying in Thailand, whatever the passport.1

Sources

2 laws and 7 official pages, each with its exact words
  1. Revenue Code, Section 41 · The Revenue Department of Thailand (rd.go.th) · read 26 Oct 2026
    Exact words Any person staying in Thailand for a period or periods aggregating 180 days or more in any tax year shall be deemed a resident of Thailand.
  2. Revenue Department, Foreign Tax Credit manual · The Revenue Department of Thailand (rd.go.th) · read 26 Oct 2026
    Exact words This determination is based on whether the individual resides in Thailand for a single period or multiple periods totaling at least 180 days in the relevant tax year (calendar year).
  3. Revenue Department, Personal Income Tax · The Revenue Department of Thailand (rd.go.th) · read 26 Oct 2026
    Exact words a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.
  4. Revenue Department, Personal Income Tax · The Revenue Department of Thailand (rd.go.th) · read 26 Oct 2026
    Exact words A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.
  5. Revenue Code, Section 41 · The Revenue Department of Thailand (rd.go.th) · read 26 Oct 2026
    Exact words A resident of Thailand who in the previous tax year derived assessable income under Section 40 from an employment or from business carried on abroad or from a property situated abroad shall, upon bringing such assessable income into Thailand, pay tax
  6. Revenue Department leaflet, Section 41 · The Revenue Department of Thailand (rd.go.th) · read 26 Oct 2026
    Exact words such income has been earned in any tax year starting from 1 January 2024 onward by a foreigner who stays in Thailand for 180 days or more in a tax (calendar) year, and;
  7. Revenue Department leaflet, Section 41 · The Revenue Department of Thailand (rd.go.th) · read 26 Oct 2026
    Exact words such income earned has been remitted to Thailand (wholly or partially), even if that remittance occurs in a later tax year.
  8. Revenue Department, Foreign Tax Credit manual · The Revenue Department of Thailand (rd.go.th) · read 26 Oct 2026
    Exact words Revenue Department Order No. P.161/2566
  9. Revenue Department leaflet, Section 41 · The Revenue Department of Thailand (rd.go.th) · read 26 Oct 2026
    Exact words Foreign sourced income derived before 1st January 2024 and remitted into Thailand in a later tax year is not subject to Thai Tax.
Checked against Revenue Code, Section 41 on 26 Oct 2026 Updated 26 Oct 2026

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