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Answered10 months ago

Do I have to pay income tax in Thailand after staying 180 days with a DTV and doing a border run?

Øyvind ********
asked Jan 4, 2026
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If I obtain a DTV and do a border run after staying 180 days. Do I then have to start paying income tax to Thailand?

I work online and my clients are Europeans.
Answer summary
Staying in Thailand for 180 days makes you a tax resident, which means you may be liable for income tax on any funds brought into the country. However, if you're a resident of a country with a double tax treaty (such as Norway), it may affect your tax obligations. Consulting a Thai accountant is recommended for personalized advice.
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Øyvind ********
Øyvind ********
OP
I am a Norwegian resident, and there is double tax treaty, so I can pay tax to Thailand for the money spent here, if that is the case. If I stay outside Norway for more than 180 days in a 12 month periode, I can also move tax residency for all my income elsewhere.

Think I need to consulat a Thai accountant...
John **********
John **********
@Øyvind *******
if you pay tax in Norway on the income you bring into Thailand you can claim a pro rata tax credit against Thai tax. It also works the other way round. If I'm not mistaken to lose tax residence in Norway your move must be permanent but you can't move permanently on a DTV, it's just a tourist visa, but I know little about Norwegian tax.
Øyvind ********
Øyvind ********
OP
Yes, the 4th year outside of Norway.

Thanks - I'll consult both Thai+NO tax advisor
Darren *******
Darren *******
@John *********
if he's been in Norway for more than 10 years then he can't break tax residency until the 4th year outside of Norway is my understanding of it. He should also consult a Norwegian tax advisor and not just a Thai one if his plan is to establish Thai tax residency only. That being said, if his income is generated out of Norway still then high chance they will have primary taxing rights regardless of tax residency.
Øyvind ********
Øyvind ********
OP
True, I lose tax residency in Norway when I stay less than 61 days or move permanently.
John **********
John **********
@Øyvind *******
I thought the 61 days only applies after you move permanently ie after you move if you spend 61 days in Norway you regain Norwegian tax residency
Deepak *******
Deepak *******
Why do you want to live in Thailand? Cannot live in your own country or other countries
David **********
David **********
@Deepak ******
Really? You win the dumbest question of the day award, congratulations 🎉
Todd *********
Todd *********
@Deepak ******
better lifestyle by a wide margin. Pretty easy equation for anyone who is interested in high quality of life for exceptional value
Michael **********
Michael **********
@Deepak ******
why do you care
Sasha ***********
Sasha ***********
@Deepak ******
Is it your business where he wants to live?
Dick ********
Dick ********
The 180 day rule applies cumulatively
Taki****
Taki****
You only have tax liability on funds you bring into Thailand if you stay in Thailand more than 180 days.
Pete *******
Pete *******
180 days residing inside the Kingdom in a calendar year automatically makes you a Thai tax resident and subject to Thai tax law. Any funds brought into Thailand (cash, debit cards, ATM withdrawals, apps etc) will be subject to assessment for tax depending on the source of those funds. DTA agreements may make some remitted funds exempt from Thai tax.
Robert **********
Robert **********
So you are saying a foreigner living here working online only bringing in savings dont pay any tax at all regardless of income?
Pete *******
Pete *******
@Robert *********
savings are not subject to tax. In that scenario the person would be a Thai tax resident and have no need to obtain a TIN nor file a Thai tax return. Perfectly legal position to be in.
Robert **********
Robert **********
@Pete ******
if he works online and is a tax resident he needs to pay taxes on all income made while in thailand, not just money he brought in
Pete *******
Pete *******
@Robert *********
on a DTV he cannot generate local income so only foreign sourced income applies.
Todd *********
Todd *********
@Robert *********
no you don’t. Thailand doesn’t tax foreign income for non-residents
Pete *******
Pete *******
@Robert *********
your point is false. A Thai tax resident generating foreign sourced income pays no Thai tax until it is remitted into Thailand. If left abroad there is no Thai tax liability. Thailand does not tax worldwide income, it is a remittance based system.
Robert **********
Robert **********
@Pete ******
my point is if you are a tax resident your visa is irrelevant. You need to pay tax on all income, not just money brought into the country.
Wannikea *********
Wannikea *********
Possible tax liability is only on funds brought into Thailand.

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