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Thailand Tax Guide
Everything digital nomads need to know about taxes in Thailand
180 day threshold
THB
Updated 2024-12-01
Overview
Thailand taxes residents on Thai-source income and foreign income remitted to Thailand. With the 2024 tax changes, foreign income remitted in the same year it was earned is now taxable.
Quick Facts
180
Day Threshold
THB
Currency
0%
Top Tax Rate
11+
Tax Treaties
Tax Residency Rules
How Thailand determines tax residency
- 180-day rule (lower than most countries)
- Days counted within a calendar year
- Tax residency resets each year
- No tie-breaker rules for dual residency
Tax Rates
| Type | Rate | Description |
|---|---|---|
| Income Tax | 0% - 35% | Progressive rates, first 150k THB exempt |
| Capital Gains | 0% - 35% | Included in income tax |
| Withholding Tax | 10% - 15% | On various payment types |
| Social Security | 5% | Capped at 750 THB/month |
Special Programs
Long-Term Resident (LTR) Visa
10-year visa with significant tax benefits
Eligibility
- •Categories: Wealthy Global Citizens, Wealthy Pensioners, Work-from-Thailand Professionals, Highly-Skilled Professionals
- •Income/asset requirements vary by category
- •Health insurance requirement
Benefits
- 17% flat tax on Thai employment income
- Exemption from foreign income taxation
- 10-year renewable visa
- Work permit included
- No 90-day reporting
Thailand Elite Visa
Premium visa program for long-term stay
Eligibility
- •Pay membership fee (600,000 - 2,000,000 THB)
- •Clean criminal record
- •No work permit included
Benefits
- 5-20 year visa depending on package
- VIP airport services
- No proof of income required
- Multiple entries
Filing Requirements
- 1Annual tax return if income exceeds threshold
- 2Tax year is calendar year
- 3Filing deadline: March 31
- 4Online filing available through RD Smart Tax
Remote Work Considerations
- • 2024 changes: foreign income remitted same year now taxable
- • LTR visa provides exemption from foreign income tax
- • Work permit generally required for working in Thailand
- • Digital nomads without work permit in gray area legally
Double Taxation Treaties
Thailand has tax treaties with these countries
USA
UK
Germany
France
Japan
Australia
Singapore
Hong Kong
Malaysia
Vietnam
China
Frequently Asked Questions
What are the 2024 Thailand tax changes?
From 2024, foreign income remitted to Thailand in the same year it was earned is taxable. Previously, only income remitted in a subsequent year was taxable. The LTR visa provides an exemption from this rule.
Can digital nomads work legally in Thailand?
Technically, working in Thailand requires a work permit. The LTR visa includes a digital work permit. The Thailand Elite visa does not include work permission.
Important Disclaimer
This guide provides general information only and should not be considered professional tax or legal advice. Tax laws change frequently, and individual circumstances vary. Always consult with a qualified tax professional familiar with Thailand tax law before making decisions based on this information. Last updated: 2024-12-01.
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