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Do Thai tax residents earning less than 120,000 THB need to file a tax return?

Thai tax residency Thai tax return income remittance tax limits NON-O visa implications

Sep 26, 2025

12 days ago

Joe **********

ORIGINAL POSTER

Is it true that if you're a Thai tax resident (living in Thailand more than 180 days) and you remit income throughout the year that is LESS THAN 120,000 THB, then you are NOT required to file a Thai tax return?

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TLDR : Answer Summary

Yes, it is generally true that if you are a Thai tax resident and your remitted income is less than 120,000 THB, you may not be required to file a tax return. However, the first 150,000 THB of income is taxed at 0%, but the exact obligation to file can be ambiguous. Financial circumstances and the source of the income also play a role in the requirement to file taxes in Thailand.

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Paul ********

If you don't want to worry about taxes in Thailand just stay under 180 days.

10 days ago

Lauren ******************

If you are on a DTV visa you can't even open a Thai bank account. So no way for them to see what you are bringing in and spending here.

11 days ago

Andreas *********

@Lauren *****************

I must correct you, as the Thai Tax Department can see what you withdraw at the ATM using our foreign cards - if they want to follow the lead. Thailand has joined the CRS system (Common Reporting Standard). All you worldwide accounts and withdrawals are an open book for them

11 days ago

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

@Andreas ********

can use crypto there are many exchange offices crypto accepting and giving you thai baht?How can find you?

11 days ago

Andreas *********

Anonymer Teilnehmer 979 you forgot: you have to show your passport to the exchange offices . . You need to wake up: It is very difficult to escape the CRS system

11 days ago

Reply to

Andreas *********

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

@Andreas ********

From what I understand based on guidance from Thai tax attorneys, money “remitted” into Thailand is triggered by sending money to a Thai bank account in your name. Unless clear guidance from Thai tax authorities is given that suggests otherwise, there is nothing shady about excluding income that comes from ATM withdrawals or credit card purchases.

11 days ago

Andreas *********

Anonymer Teilnehmer 391 the Thai authorities do have insight into your ATM withdrawals, as the also have insight into your account movements. It is called CRS. If they have a reason to follow your money trail, they have got all the tools they need to check . . the Common Reporting Standard is a fact!

10 days ago

Pete *******

Anonymous participant 391 your understanding is wrong. ATM withdrawals are remittances. Suggest you fire whoever is giving you tax advice.

11 days ago

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

Anonymous participant 391 change your attorneys. That's not true. Whatever you bring into Thailand is remitted. Even if you bring it in cash, by using online payment for coffee or taking it from ATM in Thailand

11 days ago

Reply to

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

@Lauren *****************

Trust me, the tax department doesn’t care if you can’t open a bank account. It’s not even required to get a TIN or pay taxes. What they might question is how you’ve managed to survive for months here in Thailand.

11 days ago

Sefton ********

@Lauren *****************

yeah that's legal advice

11 days ago

Reply to

Sefton ********

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

Joe Flanaganif if in doubt do nothing 👍. Dog ate it , cows were crossing the road all legitimate excuses if required.

11 days ago

Pete *******

That entirely depends on your personal financial circumstances and the source of remitted funds but you are correct that there are limits below which you are not required to file a tax return.

12 days ago

Sefton ********

@Pete ******

source of funds does not change the requirements to file, it can of course mean there is no liability.

Liability != Filling obligations

11 days ago

Pete *******

@Sefton *******

nobody mentioned the source of funds affecting the requirement to file. However the source of funds does determine the minimum filing threshold.

11 days ago

Sefton ********

@Pete ******

"That entirely depends on your personal financial circumstances and the source of remitted funds"

No.. No it doesnt.. Source of funds (income) has no bearing on the legal obligation to file.

11 days ago

Pete *******

@Sefton *******

incorrect. The minimum filing requirements differ depending on source of income and status. As an example a single person filing a PND91 based on section 40 (1) income would have a minimum tax filing threshold of 120k baht. However the same single person filing a PND90 based on section 40 (2-8) income would have a minimum tax filing threshold of only 60k. So yes, absolutely, the source of funds has a bearing on the legal obligation to file.

11 days ago

Sefton ********

@Pete ******

no one on a DTV can have Section 40-1 income tho can they ?

Thats Thai source employment.

11 days ago

Pete *******

@Sefton *******

absolutely they can. Section 40 (1) is NOT limited to domestic income.

11 days ago

Reply to

Pete *******

Joe **********

ORIGINAL POSTER

@Pete ******

and

@John *********

you both answered my question, thank you. I just remembered seeing something about 120,000 baht and no tax return required, so I just wanted to confirm it. Thank you.

12 days ago

Reply to

Joe **********

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

You are correct in the fact that the first 150,000 baht of income is taxed at 0%.

However does that mean you’re not required to file taxes…dunno, nothing is clear. if you ask a tax professional they’re just gonna pressure you to use their filing services 😂.

So use your own discretion or can pay the piper to file paperwork to say you owe $0 in taxes. Whatever helps you sleep at night

12 days ago

John **********

Anonymous participant 264 there's a difference between having to file a tax return and having to pay tax. First off there are a number of allowances that can be claimed before you even get near the 0% assessment band. But to get there you have to file a tax return

12 days ago

Reply to

John **********

You only become a Thai tax resident if you spend 180 days or more inside Thailand in a calendar year. The 120k limit is exists but the limit for getting a TIN is 60k baht. It doesn't matter how you bring assessable income into Thailand so pretty much anyone bringing earned income into Thailand is going to have to do both

12 days ago

Pete *******

@John *********

there is no limit for getting a TIN. The Revenue Code merely states that you must obtain a TIN within 60 days of receiving assessable income. You are confusing the requirement to obtain a TIN with the requirement to file a tax return.

12 days ago

Joe **********

ORIGINAL POSTER

@John *********

I already have a TIN. That wasn't the question.

12 days ago

John **********

@Joe *********

I answered your question. The 120k limit exists so if you bring less than that in assessable income into Thailand in a tax year you don't need to complete a return

12 days ago

Reply to

John **********

Are funds earned abroad subject to taxation in Thailand upon remittance if received after becoming a tax resident?

2 comments

a month ago

Do expats needing to file a tax return in Thailand after staying over 180 days annually?

144 comments

3 months ago

Do I need to file my global income in Thailand if I am a tax resident after 180 days?

6 comments

5 months ago