Country topic
Tax in Thailand
You count as a Thai tax resident if you stay in Thailand at least 180 days in the tax year, according to the Revenue Department’s 2024 return guide. Its English summary page says periods adding up to more than 180 days in a calendar year, so count carefully. [T1] [T2] The Revenue Department’s 2024 return guide taxes net income progressively: the first THB 150,000 is exempt, then 5% up to THB 300,000, 10% up to THB 500,000, 15% up to THB 750,000, 20% up to THB 1 million, 25% up to THB 2 million, 30% up to THB 5 million, and 35% above THB 5 million. [T1]
What we found
The research, with its sources.
Research information, not advice. Rules change, so check the source before you act on one.
- You count as a Thai tax resident if you stay in Thailand at least 180 days in the tax year, according to the Revenue Department’s 2024 return guide. Its English summary page says periods adding up to more than 180 days in a calendar year, so count carefully. [T1] [T2]
- The Revenue Department’s 2024 return guide taxes net income progressively: the first THB 150,000 is exempt, then 5% up to THB 300,000, 10% up to THB 500,000, 15% up to THB 750,000, 20% up to THB 1 million, 25% up to THB 2 million, 30% up to THB 5 million, and 35% above THB 5 million. [T1]
- A Thai tax resident is taxed on income from abroad only if it was earned from 1 January 2024 onwards and is remitted to Thailand, in full or in part, in the same or a later tax year. [T1]
- A private tax adviser reads the Revenue Department’s instructions 161/2566 and 162/2566 as leaving foreign income earned before 1 January 2024 under the earlier rule, under which it was not taxed unless it was brought in during the same year it was earned. [T3]
- The Board of Investment lists a tax exemption for overseas income among the privileges of the Long-Term Resident (LTR) visa. The Washington embassy’s DTV page lists no tax privilege. [T4] [T5]
- Thailand has income tax agreements with the United States (signed 1996), Canada (signed 1984), Australia (signed 1989) and New Zealand (signed 1998). What each agreement does for you depends on where you are resident and what kind of income it is. [T6] [T7] [T8] [T9]
- The Australia–Thailand tax agreement says pensions and annuities paid to a resident of one country are taxable only in that country, except government service pensions. The text on the Thai Revenue Department’s site predates the Multilateral Instrument that Australia’s Treasury lists as modifying the agreement. [T10] [T8]
- For the 2024 tax year, the Revenue Department’s guide set 31 March 2025 for filing at a revenue office and 8 April 2025 for e-filing. Tax not paid by then carries a surcharge of 1.5% per month. [T1]
The country
More on Thailand.
Topics
More about Thailand.
Questions about Tax in Thailand.
Do I pay Thai tax on my pension?
If you are a Thai tax resident (180 days or more in the tax year), foreign income earned from 1 January 2024 is taxed when you bring it in. The Australia–Thailand agreement taxes pensions only where you are resident; check the agreement with the country that pays yours. This is not tax advice.
How many days before I become a tax resident of Thailand?
The Revenue Department’s 2024 return guide treats you as a resident if you stay in Thailand at least 180 days in the tax year. Its English summary page says more than 180 days in a calendar year, so count carefully. Tax residence is separate from your visa.
What are the income tax rates in Thailand?
Rates are progressive on net income: the first THB 150,000 is exempt, then 5%, 10%, 15%, 20%, 25% and 30% in steps up to THB 5 million, and 35% above THB 5 million (Revenue Department 2024 return guide). What you owe depends on your deductions.
Is foreign income taxed in Thailand if I bring it into the country?
For tax residents, yes if it was earned from 1 January 2024 and is brought in, in the same or a later year. A private adviser reads the earlier rule as still covering income earned before 2024. A law firm’s page of 5 October 2026 says talked-about exemptions are not yet law.
When is the Thai income tax return due?
For the 2024 tax year, the Revenue Department’s guide set 31 March 2025 for filing at a revenue office and 8 April 2025 for e-filing; late tax carries a 1.5% monthly surcharge. Dates can move each year, so check the Revenue Department’s current guide.
Sources
Where each figure comes from.
Every figure on this page links to the page we read, with the date we checked it.
- [T1] Guide to Personal Income Tax Return 2024 (P.N.D. 90), The Revenue Department (Thailand). Checked 15 October 2026.
- [T2] Personal income tax, The Revenue Department (Thailand). Checked 15 October 2026.
- [T3] Thailand: further guidelines on foreign-sourced income brought into Thailand (GMS Flash Alert 2023-238), KPMG (private adviser, not official). Checked 11 October 2026.
- [T4] Long-Term Resident (LTR) visa: qualifications and privileges, Thailand Board of Investment (BOI). Checked 11 October 2026.
- [T5] Destination Thailand Visa (DTV): requirements, Royal Thai Embassy, Washington D.C.. Checked 15 October 2026.
- [T6] Thailand tax treaty documents, Internal Revenue Service. Checked 10 October 2026.
- [T7] Tax treaties in force, Department of Finance Canada. Checked 10 October 2026.
- [T8] Income tax treaties in force, Australian Treasury. Checked 11 October 2026.
- [T9] New Zealand–Thailand tax treaty, Inland Revenue (New Zealand), Tax Policy. Checked 10 October 2026.
- [T10] Agreement between Thailand and Australia on double taxation: articles 16 to 20, The Revenue Department (Thailand). Checked 11 October 2026.