Do holders of the DTV visa need to pay taxes in Thailand?

Because the Destination Thailand Visa (DTV) was launched only on 15 July 2024, it is unlikely that any holder currently meets the conditions to be classified as a Thai tax resident for the year 2024.

1) Tax Residency Criteria

Under Thai law, an individual is considered a tax resident if they reside in Thailand for more than 180 days within a calendar year. A person meeting this condition may be liable to pay Thai income tax on foreign-sourced income that is brought into Thailand during that same year.

2) Exemption for Pre-2024 Income

According to Revenue Department Order Por , only foreign income earned after 1 January 2024 and brought into Thailand in the same year is taxable. Income earned before 2024, even if transferred into Thailand during 2024, is exempt from personal income tax.

3) Double Taxation Agreements (DTAs)

Most DTV holders are assumed to work remotely for foreign companies. Thailand has Double Taxation Agreements with numerous countries, which can help avoid taxation of the same income in both countries. If tax has already been paid abroad on that income, tax credits or exemptions in Thailand may apply.

4) Tax Rates and Filing Obligations

If a DTA does not apply, Thai tax residents are subject to progressive personal income tax rates ranging from 0% to 35%, based on taxable income. Tax residents are required to obtain a Thai Tax Identification Number (TIN) and file an annual personal income tax return with the Thai Revenue Department.

• The tax year follows the calendar year.

• Filing deadlines are 31 March (paper submissions) and 9 April (electronic submissions) of the following year.

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@James *******

Whats a point to come to train mua thai classes and pay taxes :)

Nobody moving here with DTV would be filing taxes yet (if starting either DTV) . You typically file taxes the year after you stayed more than 180 days, regardless of visa type. 2025 taxes to be filed in 2026…..

maybe ask on a tax forum 😀

I never will.. I dont earn it here so i aint paying tax here, I spent enough here already.. they hit me up and il go elsewhere..

Taxes are for anyone staying 180 days or more. It has nothing to do with your visa.

Taxes are not about visa type.

Given the DTV was only launched on the 15th of July 2024, nobody on that visa could have been a Thai tax resident last year. Now if they had also spent time on another entry option in 2024 so that they have been inside Thailand for 180 days or more in 2024 then they are a Thai tax resident that year, with all that entails

TBC

Next year.

nice try officer 🧐