Do foreigners staying in Thailand over 180 days have to pay taxes, even on tourist visas?

Jun 9, 2024
6 months ago
Hello

I saw announcement from Thai Revenue Department that if foreigner stays longer 180 days must pay tax

Is that true and to what type of visa?

And If I stay in Thailand under Tourist visa or visa waiver which I go in and go out, but total stay is 180 says. Do I still have to pay tax?
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TLDR : Answer Summary
Yes, according to the Thai Revenue Department, foreigners who stay in Thailand for more than 180 days may be subject to tax, regardless of the type of visa they hold. This includes individuals on tourist visas or visa waivers if their total stay amounts to 180 days. While it is believed that the visa type does not strictly determine tax residency, individuals may be liable for taxes on income brought into Thailand. The situation is further complicated by the existence of tax treaties between Thailand and various countries, which can affect individual tax obligations. It's advisable for expats to seek current guidance on taxation, as the Thai government is reviewing its tax policies, potentially impacting how foreign income is treated.
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Miguel *************
I hope you realize that in theory at least that is true for the large majority of countries in the world.
Henrik *****
Wait and see what actualy will happend and which terms there will be.

Nobody knows anything for sure now.

Reconsider your choice of visa, or you may get a undesirable end of your trip to Thailand, if your plans and visa terms are conflicting.
Tony ********
That rule has been in place for at least 20-30 years. Its on a trust basis, that at the end of the year where you have become a tax resident you file a tax return detailing any and all monies remitted to Thailand If you have asssssable income greater than 120k Thai baht. If you owe anything, you volunteer payment.

If your from a country with DTA, you provide proof you have already paid tax, and you reduce your Thai tax liabilty, you also reduce it by using the Thai allowances available. Some income can be excluded, and this was the change that has got everyone talking.
Miguel *************
@Tony *******
both in Thailand and most of the world.
Peter *********
@Tony *******
tell this to all the thais paying zero tax
Tony ********
@Peter ********
the majority of Thais who dont pay tax are those that are earning less than the tax threshold when you consider the allowances etc, the rest yes are avoiding tax, the same as in any other country. The recent change was directly aimed at Thais who avoided tax using foreign income methods.
Dan ********
Tony Morganbut 1.1 million thai's live/work abroad, and 4 million foreign expats live/work in Thailand, and the same rule applied.

Additionally, the 1.1 million that do, majority are still earning peanuts, under £12,000 per annum, which is about the minimum that an foreign expat will bring into Thailand to live on or top up their income earned in Thailand. So you really think the recent change was 'aimed at thai's using foreign income methods' ?
Tony ********
@Dan *******
yes, its not those working abroad, but rather those that were investing abroad, leaving their earnings until a new financial year, and then transfering it into Thailand as excluded from tax income, many if not most not paying tax in the investment country as they weren't tax residents.
Dan ********
@Tony *******
interesting to know some figures there, to compare to the 4 million expats. I guess most of those thais working abroad should pay tax in the country they are working in, if there for 180+ days ?

Anyways, so why not formerly exclude expats overseas earnings in this rule change, if sincerely going after wealthy thais overseas earnings ? As this current new rule will only force those into leaving money out there until opportunity to bring it back under the radar, or will increase use of crypto to bring it back in as virtual cash. If they are avoiding paying tax, or tax 'planning' already, they will look for other ways to do so.

In the meanwhile, nonstop promotion of tourism, and "come to live in Thailand, (and tax free for some)', new visas, relaxed entry requirements and extended durations, and then kicking a load of us in the teeth with this and talk of more changes to hit us where it hurts. Plus the current persecution of foreigner's, although many deservedly so, others have just about poked a toe over the line, to allow themselves to continue to be more reasonable foreign citizens on thai soil, but could get dragged down with those with moody companies, moody visas, moody work permits, all while taking work from thais, and not paying tax too.

I only got my Elite Visa sticker in my passport 2 months ago, after paying in September 2023, as I had nowhere else to turn really. And I'm far from Elite. Had I know what lay immediately ahead, I would have made different choices. Maybe the Elite Visa handlers had some foresight which made them pull their recent price increase / membership applications stunt
Tony ********
@Dan *******
they dont want to exclude foreigners from the rule change, as there are many who try and avoid due tax in the same manner. Thailand has never been a tax haven, just lax.

The UK is pretty tight at taxing money, with a lot always being at source, so the recent changes shouldn't impact you that much apart from extra paperwork if you have already paid more tax in UK than you calculate you would owe on the money you brought in. And the proposed changes to looking at global income may actually benefit us, as it becomes easier to opt of some source based taxation in the UK and pay in Thailand at a reduced rate.
Darrel *********
@Peter ********
they are Thai we are not 🙂. Don't want to be caught breaking the law as a visitor.
Summe*****
I've tried to run through all the websites I can find on Thai Tax returns. I've made dry-runs on both the current PN90 and PN91 PIT forms and can not find anyplace to note Foreign Paid taxes as a credit (or any mention of how to identify foreign taxes in any manner). Can you share how you account for this on your Thai return?
Tim *********
@กะลาสี ****
who do you expect to get guidance from?
กะลาสี *****
@Tim ********
if I am unable to figure it out on my own, I suppose I will consult with a tax professional (attorney or accountant) to help me with filing my initial Thai tax return. I've already checked on line and Thai tax returns for tax year 2024 are due to be filed March 31, 2025 if you are filing a paper copy and April 8, 2025 if you are filing electronic.
Summe*****
@Tim ********
Is this question for me or the person you tagged in your comment?
กะลาสี *****
Yes but basically, nobody truly knows what is going on with the situation right now. We are all waiting for further guidance with regard to how tax treaties will impact your taxes (I understand Thailand has tax treaties with 61 different nations and each treaty is unique.) Also, your individual circumstances will dictate if you owe any tax to TL. At this point we are in a holding pattern until we receive further instructions from the powers that be.
Ken ***********
@กะลาสี ****
thanks for the clear and factual commentary. My biggest point is that we are now in month 6 of this new tax interpretation but Thailand has not yet published all the details. No individual nor tax expert is able to determine the best plan of action because Thailand has not been clear on the small print. This is ridiculous.
Michael *******
@Ken ******
check the RD website, it’s now in English, PWC also has an informative on line piece, also in English.
Ken ***********
@Michael ******
thanks for your info. I guess after living here 17 years, I don't want the hassles of getting a tax id and filing a second set of taxes, even if my social security and 2 pensions are exempt. Just extra headaches. Thanks again.
Michael *******
@Ken ******
understand, many of us feel the same, one of the attractions for us retiring here was the tax situation , vis a vis our other options, unfortunately that door is closing, at least nothing to pay in most cases as US , UK, AU tax rates are higher………good luck
Michael *******
@Ken ******
it’s very clear, a tax resident (over 180 days in Thailand) is required to submit a tax return before Mar 31st next year detailing income for the tax year. if there is a DTA in place with your home country, and you have paid tax there it will be an offset against any potential tax due in Thailand, so in most cases nothing to pay. Folks can ignore it, as I am sure many will, however the obligation never goes away, and back taxes, and penalties can be painful, not to mention all the hassle of filling out backdated returns. None of this is any different to obligations in our home countries, and nobody should underestimate the RD and the systems and reach they have , through banking systems , and relations with other tax authorities.
John **********
@Ken ******
the details are available if you care to. The Revenue Department has pages in English and the DTA between your country and Thailand is probably in English too. If you read these and don't understand them I'd suggest getting professional advice
กะลาสี *****
@John *********
thank you. I did not know this! Do you happen to have a link to the revenue dept?
John **********
@กะลาสี ****
**************************************
กะลาสี *****
@John *********
thanks again!
กะลาสี *****
@Ken ******
I'm originally from the US and I went to Chat GPT and asked it for a summarization of the tax treaty between TL & the US. It basically said that if I am paying taxes on income I acquire in the US (I do pay US taxes on my pension) then I will NOT have to pay taxes on the same money in TL (up to a certain amount of income of course.) This is the best UNPAID guidance I have found so far. Of course this does not answer questions like will I need to acquire a tax ID number in TL? Will I be required to file tax forms in TL to prove I have already paid taxes on my income in the US, etc??
Sue **********
@กะลาสี ****
Well this is easily answered:

1.: Yes, as a tax resident in TL you need to have a tax ID if you live here

2.: Yes you will have to file tax forms in TL to prove everything.
กะลาสี *****
@Sue *********
if you are correct for pensioners like myself, all I can say is TL better get busy issuing tax ID numbers and promulgating instructions & forms for me to report the taxes I've already paid in the US.
Sue **********
@กะลาสี ****
In TL you have to make the first move, so you have to go to your revenue office and ask for tax ID, and next year you will have to go to the revenue office again and ask for the tax filing forms. The revenue office will not inform you personally or send any letters. TIT
กะลาสี *****
@Sue *********
thank you for the info. I know absolutely nothing about this matter. I've been here on a retirement visa for nearly 7 years and of course I'm not permitted nor do I have the desire to work on a retirement visa. That being said, I can't help but wonder if the revenue office forms don't have requirements / boxes for information such as work permit numbers and employer information. I think I will just wait and see how this all plays out. Who knows, maybe the revenue gawds will implement new procedures / forms for old goats like me.
Ken ***********
@กะลาสี ****
hopefully this will remain true. I moved here in 2006 and if these tax laws were being debated as they are now, I wouldn't move to Thailand until the specifics were clear.
กะลาสี *****
@Ken ******
I'm curious, knowing what you know now, where would you have moved? I was considering the Phils (mostly because of their ability to speak English) but TL doesn't have the typhoons, volcanos, or nearly as powerful of earthquakes. Also, the infrastructure (especially the power grid) and healthcare is much better in TL, IMHO.
Ken ***********
@กะลาสี ****
not totally sure but I would consider Cebu or Bagio PH, Da Nang Vietnam, Ubud Indonesia or Malaysia
Peter *********
@Ken ******
maybe in another couple of years don't forget this is Thailand lol 😆
Peter *********
@กะลาสี ****
if it's like visa exemp 60 days 1st of June think it will be a long time wait or totally scrapped up as this is Thailand 🇹🇭
กะลาสี *****
@Peter ********
right or like the 10,000 THB that was supposed to be given to the poor folks. The "holding pattern" I mentioned above could last for an indefinite time.
Peter *********
@กะลาสี ****
exactly 💯 👏
Tim *********
In most countries, if you stay longer than 180 days you are considered resident for tax purposes. Your visa is not relevant. The current position is you would be assessed for tax on money you bring in to Thailand. But you can deduct any tax already paid in the source country, so maybe no more tax is payable. Government sources say Thai Revenue is now discussing a plan to tax all income worldwide, even if it is not brought into Thailand.
Peter *********
@Tim ********
good luck with them doing that 5555
Dan ********
@Peter ********
they could try taxing the 75% of their own work age population that don't file a tax return or pay tax, and the 25% of registered/operating businesses that don't file a return/pay tax. And about this 'Tea Money' ......
Peter *********
@Dan *******
100% correct Dan my thoughts exactly just trying to fleece the falangs who have worked hard all there life and already paid tax on there earnings now just trying to retire hassle free
Tim *********
@Peter ********
aw bless 🙌 💖
Tim *********
@Peter ********
I suspect 12 month renewal of your Visa will be dependant on showing you have submitted a tax return. So good luck with that 5555 🙄
Michael *******
@Tim ********
that’s the risk retirees take, a tax clearance cert may become one of the requirements for renewal of retirement visas, and other long stay permits….
Dan ********
Tim Douglas I submitted a tax return in the UK to HMRC's satisfaction for over 20 years now. That doesn't mean to say that it is 100% of my worldwide income. And 75% of the tax returns filed by the 25% of work age thai citizens that do file returns, are under the tax threshold. However, most of my 'wealth' was 'earned and taxed' pre-covid, certainly pre-1st Jan 2024. So Tim, whats your take on what would happen if I spent 182 days in UK and 183 days in Thailand ? Or visa versa ? What happens to funds if I were to sell a UK property, both the initial capital, and the capital gains ? Asking for a friend .....😜
Tim *********
@Dan *******
It sould like you know the answer. You just don't want to contribute to public spending so prefer tax fraud, maybe?
Dan ********
@Tim ********
well the rich call it 'tax planning'. My last tax return 2022, was nearly £200,000, that's the fraud right there. And I've paid 600,000 baht for my Elite Visa just last September, rather than go down a more questionable, even illegal route. I consider that 600k to be a tax of sorts, and probably more than you'll pay tax this year, and maybe 2-3 years but thank you for judging me based on a single comment. Now get off your self righteous high horse, and go f#ck yourself 😘
Tim *********
Peter *********
@Tim ********
when have you ever known them to ever do anything on time lol 😆
Peter *********
@Tim ********
not a chance that would be to easy for them lol 😆
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