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Can you obtain Thai tax residency and file a tax return with a DTV visa?

Thai Tax Residency DTV Visa Tax Returns in Thailand Visa Requirements for Taxation Expat Taxes in Thailand

Mar 14, 2025

a month ago

Julien ********

ORIGINAL POSTER

DTV and Thai Tax Return

The law on taxation in Thailand states that if you stay for more than 180 days in a year, you are considered a tax resident and must pay taxes in Thailand, regardless of your visa type. However, it also specifies that obtaining tax residency requires the appropriate visa. This means you cannot establish legal tax residency or file a tax return while on a tourist visa, especially if you’re doing border runs—it seems that this is not legally allowed.

So my question is: Can you obtain Thai tax residency and file a tax return with a DTV visa? Has anyone successfully done this in 2024?

I’d appreciate any insights on this topic. Thanks!

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TLDR : Answer Summary

In Thailand, individuals are considered tax residents if they stay for more than 180 days in a year, regardless of their visa type. The discussion highlights that obtaining tax residency and filing a tax return may pose challenges for DTV visa holders, particularly if they haven't fulfilled the 180-day requirement before obtaining the DTV visa in 2024. The posts clarify that while the type of visa (including DTV) does not affect tax residency status, having a taxpayer identification number (TIN) is essential for filing taxes. Additionally, some commenters emphasize that specific criteria must be met regarding income sources before a tax return is required, making the legal obligations complex and somewhat ambiguous for DTV visa holders.

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Adrià ********

Easy. If you stay longer than 180 days a year, you have to file taxes in Thailand. It doesn't matter if you have visa excemption and do border runs, if you have dtv or tourist visa. The law says more than 180 days a year.

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Kool *******

This will better let you understand your tax liability. In order to file taxes in Thailand you must have a TIN, taxpayer identification number. Go to your local revenue office with your DTV, and no work permit, and try to get a TIN. That will answer your question about paying income tax in Thailand. It is that simple.

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Julien ********

ORIGINAL POSTER

I had work permit before in Thailand so I already have a TIN in the system. The question is, if I stay more then 180 days in Thailand and want to pay my tax in Thailand then can go with my DTV and fill a tax return ? It seem not.

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John **********

@Julien *******

you don't file a tax return after 180 days, you file a tax return at the beginning of the next year for the year that has just finished. It's quite different to when you were an employee inside Thailand as you can't be one on a DTV. So you would only pay tax on "assessable" income that you bring into Thailand and if the country your income comes from has a Dual Tax Agreement with Thailand that will contain further information including claiming credit for tax already paid in that country

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Julien ********

ORIGINAL POSTER

@John *********

again you misunderstood maybe because of my bad English… I know the rules about the year after, accessable income etc… The real question is: can I pay my tax only in Thailand if I have a DTV ? If I spend more then 180 days in Thailand and I want to leave my tax residency country to become full tax resident in Thailand, is it possible with a DTV ?

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Julien ********

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Kool *******

@Julien *******

you are not working inside Thailand. You are working remotely, and Thailand trusts you to file the appropriate tax in your home country, or the country you remotely work in, on the money you bring into Thailand. You are trying to overthink this.

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Julien ********

ORIGINAL POSTER

no the question is can I pay my tax only in Thailand if I have a DTV, spend more then 180 days in Thailand and I want to leave my tax residency country ?

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Kool *******

@Julien *******

to do that, and not pay tax in your home country, would be determined by the dual tax treaty, if any, your home country has with Thailand. You don't get any benefit by paying taxes in Thailand on a DTV.

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John **********

@Julien *******

in most situations it's going to come down to income rather than anything else, unless you're from somewhere like the states. If you have income in a country you generally pay tax in that country whether you are a tax resident or not.

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Julien ********

ORIGINAL POSTER

@John *********

from France you can expatriate yourself if you don’t have income from France and spend more then 180 days away from france then they forget you in term of tax. The question is, can i become officially fully thai tax resident in Thailand and fill out the tax return in 2026 if I stayed in the country more then 180 days on a DTV visa in 2025 ? Will they accept that I fill an official tax return ?

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John **********

@Julien *******

I'm not tax resident in my home country but do still pay tax there. I am tax resident in Thailand but don't pay tax here. There's no simple answer. Also there's no such thing as *fully* tax resident in Thailand, you either are or you aren't. What is your DTV based on? I'm guessing it's workation, which would imply you showed a business, or remote job elsewhere to get the visa? If that's the case you can't simply move the business to Thailand, and remote work is remote work which would normally pay in the country where the work takes place. If you want better answers you're going to better outline your position

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John **********

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Pete *******

Here are my comments: complete nonsense from start to finish. Your understanding of Thai tax law is fundamentally flawed. You automatically become Thai tax resident after spending 180 days, consecutively or not, inside the Kingdom in any calendar year, the visa you are on is irrelevant. That’s it, nothing else happens or is required, just that Thai tax law applies to you. Now the requirement to file Thai taxes has qualifying criteria. For domestic income you pay tax from day one. For foreign sourced income remitted into Thailand it must be defined under the Revenue Code to be assessable income - not all income is. The wording of any relevant double taxation treaty or specific exemptions by the Revenue Department come into play when determining assessable income. Only if you remit assessable income above certain minimum thresholds is there a legal requirement to file a Thai tax return. So to answer your question holding a DTV is irrelevant to any tax filing obligation.

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Julien ********

ORIGINAL POSTER

It seems that you didn’t fully understand my question, and if you don’t have the answer, that’s okay. I am very familiar with Thailand’s tax payment rules. I have worked there and had a work permit for several years. Since then, I have left and become a tourist again.

My question is: If I return with a DTV visa, stay in Thailand for more than 180 days, and want to officially become a Thai tax resident, can I go in March 2025 to declare my income while holding a DTV visa in order to validate my tax residency in Thailand?

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Greg ********

@Julien *******

March 2025 tax return is for tax year 2024. Were you tax resident in 2024 in Thailand?

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Jim ********

@Julien *******

Although you can be deemed a tax resident of Thailand, depending on your own personal situation and the DTA with your home country, you may also be deemed a tax resident of that country, in which case the DTA will decide which country has precedence over your taxation

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John **********

@Julien *******

It is 180 days or more, and you have no choice in the matter. Spend 180 days or more inside Thailand in any calendar year and you are automatically a tax resident. There's no validation required or given. If you meet the criteria you file a tax return and pay any tax due.

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Pete *******

@Julien *******

from your statements you clearly do not understand the concept of tax residency. It is not a question of wanting to officially become tax resident, it’s black and white, and automatic, 180 days in the Kingdom in a calendar year makes you tax resident, the visa you are on is irrelevant. There is no “validation” of tax residency. If you were tax resident in 2024 and met the qualifying criteria for tax filing you have until the end of March 2025 to file your tax return, a little longer if you do it online.

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Julien ********

ORIGINAL POSTER

maybe my English is not good enough so I try another way: the question is can I go to fill the tax return in 2026 to pay my tax only in Thailand if I spent more then 180 days in Thailand in 2025 and I want to leave my tax residency country to be officially full tax resident in Thailand ? Will they accept that I can declare my a revenue in Thailand if I have a DTV visa ?

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Pete *******

@Julien *******

ok so let’s just forget about the Thai end of your question and go straight to the real issue. How to lose your current home country tax residency? That is a matter for your home country tax laws in combination with any relevant DTA. As you don’t specify which country you are from it’s impossible to answer. For some people it is not possible e.g American citizens.

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Julien ********

ORIGINAL POSTER

haha no my concern is the Thai end of my question, i know how to leave my country. My point is will I be able to get official tax residency in Thailand if i am there more then 6 month on DTV. Will I will be allowed to fill the tax return ?

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Pete *******

@Julien *******

you clearly have trouble understanding what I am saying. To repeat myself for the third time, the fact that you have a DTV is completely irrelevant to your tax residency status. Repeating myself again, you need to meet qualifying criteria in order to file a tax return. Just being in country for 180 days or more does not in itself enable you to file taxes. The Revenue Dept issue a Certificate of Tax Residency that some tax regimes ask for as proof of residency. To get one you must have filed a tax return for the most recent tax year. Alternatively when tax resident you can apply for a TIN which is an official document that again some tax regimes accept as official documentation showing your tax residency. Other tax regimes simply require your TIN number as proof.

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Greg ********

Yeah it depends on Country. For UK back in 2002 I had to sign some form for the Tax Office. Singapore basically the company and IRAS sent letter about withholding tax then free to go.

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Greg ********

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Greg ********

The target group for DTV holders who were tax residents in 2024 is going ot be small. Nobody holding DTV alone would be tax resident as it was not in place 180 days in 2024. It would really need someone on other visas in 2024 before DTV such as B or O and had Tax Residency and assessable income. Some O visa holders have gone to their revenue office and obtained a TIN while others refused as no Thai income. There is no clarity on the matter it would seem.

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Anonymous ******************

i received TIN without any problems on DTV visa, without Thai income. No idea why people try to complicate things. Taxes are not about visas, but about staying 180+ days in Thailand.

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Julien ********

ORIGINAL POSTER

Participant anonyme 366 you received TIN that easy because you had work permit before. Did you ?

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Greg ********

Anonymous participant 366 Agree with people complicating things regarding tax. It is about Tax Residency and assessable income. It all started with the announcement in November 2023 about the changes in income brought from overseas. I think it depends on the Revenue Office on obtaining a TIN in many cases. Some on "O" visa went and got one with no issue while others turned away saying they do not need one. The change in the foreign income rules for 2024 were aimed at wealthy Thai's. They are already talking of amending them as the results were less money coming into Thailand.

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Greg ********

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Bastien ********

I will go next week get my TIN as a DTV holder even if no tax due because 2024 was money from family 0 income I’ll do a post on how it goes

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Julien ********

ORIGINAL POSTER

@Bastien *******

yes please tell us here

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Greg ********

@Bastien *******

Yes - please let us know how it goes as it will be good information. As I said some Retirees on "O" went to ask for a TIN and after explaining situation told no need for a TIN. Then other locations they were given one. I am Thai Tax Resident but no assessable income for 2024 - I was told no need to submit a return. That was by a Tax Advisor. Some "internet" experts have said i should basically submit a blank return. I am not submitting this year :-)

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Bastien ********

I’ll make sure to post something here, I have been here all year in 2024 on ED, TR and now DTV and I go with my Gf

Last time she called before DTV was a thing they told us to not come even for TiN but now I’m worried about this stuff

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Greg ********

@Bastien *******

As I said quite a few have been told not to even bother with a TIN. Basically there are 2 requirements if I understand correctly 1) 180+ days in country 2) you have assessable income. It is number 2 why some get a TIN etc. There are different interpretations at different offices and no clear guidance

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Bastien ********

yeah 2024 I only got money from family despite having a business in france but made 0, 2025 will be a better year but I want to make sure I comply since I want to live here long term

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Greg ********

@Bastien *******

As I said I am tax resident but no income in 2024 - living off savings. I have been told no need to submit a return as nothing to assess!. PS: The Thai Tax Return is quite easy. Better than UK, Belgum and Singapore which I have done previously

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Bastien ********

good to know, yeah I think it will be fine I’ll ask them anyway, it’s only family money and all the other income stayed in France

It’s not a lot of money anyway but I never did a tax return in my life and this thing scare me so much

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Greg ********

@Bastien *******

To be honest the company I worked for in Bangkok hired tax advisors for foreign staff. Singapore was easy as expected down there.

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Bastien ********

I think I’ll do the same for 2025 since I start to finally make money, it won’t be a lot way less than a millions baht but I rather pay here than in France

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Greg ********

@Bastien *******

My tax in Thailand was a flat 15% as I was working at a BOI IBC (International Business Centre) at executive level (Director). Singapore was low tax too. I am busy working on a startup - trying to decide where to locate it. Singapore looks good.

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Bastien ********

I have very little knowledge on that, I heard Hong Kong was good until 230.000$/years

But before worrying about that I have to make more money!😂 I prepared all the documents maybe I’ll get fined for late registration for TIN but since I owe 0 on tax I might be ok

My GF will cover me anyway

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Greg ********

@Bastien *******

You are not going to get any fine for late registration of TIN. I would not be surprised if they said yiu do not need one at this point

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Michael *******

yes I try, if you cannot prove you have assesable income, they seems to not give tin number .. ( probably depending of where you try )

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Greg ********

@Michael ******

Yes, that has been the experience of others. If nothing to assess they often will not give the TIN. Why create work :-)

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Greg ********

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