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How does tax residency work in Thailand for expats?

Nov 4, 2025
2 days ago
Jay *******
ORIGINAL POSTER
Anyone else incredibly confused with how the Thai Tax Resident thing works? Seems like even government officials and agencies don’t know…. How to be in compliance ? 🤔
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TLDR : Answer Summary
Tax residency in Thailand is based purely on physical presence: if you stay for at least 180 days in a calendar year, you are considered a tax resident. This applies regardless of your visa type or bank account status. The implications of being a tax resident can be complex, depending on individual circumstances, nationality, and applicable Double Taxation Agreements (DTAs). If you stay less than 180 days, you may not be liable for Thai taxes, depending on your tax residency status in your home country.
Gab ****
WAKE UP WAKE UP WAKE UP This tax treaty business is just so you can save on taxes in your own country of origin if you become a non-resident for tax purposes. For example: I am Canadian, if I am a non-resident for tax purposes in Canada and I reside in Thailand, I have a withholding tax of 15% in Canada instead of 25% thanks to the Canada-Thailand tax treaty. Furthermore, to put things in perspective, if you import income earned in your country in 2025 but transfer it to Thailand in 2026, it is not taxable under Thai law because, to be taxable, it must be income earned in the same year that you transferred it. Furthermore, a donation, for example, to your wife is tax-deductible in Thailand... Seriously, learn to read between the lines. This is a gift Thailand is giving you by having tax treaties with your country of origin. Wake up, for God's sake! Imagine the idiots who show up at tax offices to pay taxes! 😅😅😅😅😅😅🤦‍♂️🤦‍♂️🤦‍♂️🤦‍♂️ I'm almost tempted to open a tax payment service myself, seeing the number of idiots walking around wondering who to give their money to...
Amir ***********
Does anyone know if you’re staying less than 180 days per year in the kingdom if you’d be liable for tax?

Assuming you are not a tax resident anywhere
Pete *******
@Amir **********
you must first be tax resident before Thailand can tax your income.
Amir ***********
@Pete ******
thank you.
Phil ******
@Jay ******
your own p erosional circumstances will govern as to whether of not you will need a tid and pay tax. Get a professional. Contact Integrity Legal
Luit *****************
Tax residency in itself is very simple, stay at least 180 days, not necessary consecutive in a calendar year in Thailand, and you become tax resident, regardless of type of visa or bank account or no bank account.

What are the consequences of tax residency is a far more complicated story, depending on your personal situation, nationality, DTA and more, so if you plan to stay longer than 180 days on a DTV just find an expert for advice.
Dany ********
@Luit ****************
are there even experts that really have expert knowledge? most of the expert stuff that we always read is just bs 😅 often these are just a ripoff and play with fear of people….
Luit *****************
@Dany *******
There wi;ll certainly be experts, but a facebook group is not the first place to look for such experts.

People in FB groups don't share enough info online which is understandable, and the for the real experts it is their job and they won't give free advise here, which is also understandable.

And personally I think that when you use DTV to its limits, you should just consult an expert, not doing so might result in unpleasant surprises, and that has nothing to do with playing with fear of people.
Paul *******
Why the fบck would you even worry about it? I've lived here for 15 years and I've never given a hoot about it.
Pete *******
@Paul ******
non compliance has its own set of consequences regardless if you give a hoot or not.....
Dany ********
@Pete ******
how compliant can you be when the RD sends you home, refusing to give you a tax id? lol….
Johnny *******
@Dany *******
ignore these scare mongers.
Trav **********
@Johnny ******
agree 💯. Scaremongers who take their job seriously!!!! They must live the most unhappy lives as clowns.
Paul *******
@Pete ******
Yep. I'm not holding my breath for those consequences! 😂😄😂
Frazer ************
only taxed on income brought into the kingdom if you are here over 180 days within one year. And seems they are not yet enforcing it.
Pete *******
@Frazer ***********
it’s a little more complicated then you are suggesting...
Frazer ************
@Pete ******
explain
Pete *******
@Frazer ***********
not all income remitted whilst tax resident is taxed by Thailand. The income must first be “assessable” under section 40 of the Thai Revenue Code. Multiple exemptions apply to income under DTA arrangements.
Frazer ************
@Pete ******
ok so most of the income you bring into Thailand is supposed to be taxed if you live here more than 6 months within a year. They are yet to enforce it.
Dany ********
@Frazer ***********
me, as a german, has a double taxation agreement and we germans already getting fuc*ed by our country’s tax and social contributions payments. so therefore we do not pay tax in thailand… just one example… 😉
Luit *****************
@Dany *******
Paying tax in Germany does not neccesary mean not pay tax in Thailand, DTA's are much more complex most times.
Dany ********
@Luit ****************
what exactly is complex about me as an employee paying in one of the highest tax brackets in good old germany? thailand doesnt tax more.
Luit *****************
@Dany *******
DTA's just can be complex, type of income can make difference, some types of income can be taxed in Germany, some in Thailand, some in both.

Only when you exactly know the details of the DTA you will know what has to be done in Germany and what in Thailand.

I don't know the contents of the German DTA, but I do know about the Dutch DTA and I can assure you DTA's can be much more complex than you see at first sight.
Dany ********
@Luit ****************
well, in the end me and 99% of other expats / digital nomads do not care.
Luit *****************
@Dany *******
That is all up to you, and personally I think Thai tax office also does not care very much.

But in case you try to live in Thailand on a DTV it might be good to know that Thai tax office just has the possibility to tax you if they start caring about it.

For digital nomads it normally is not a problem, because they often leave before becoming tax resident.
Pete *******
@Frazer ***********
clearly you have no idea what you are talking about. What do you mean by “most of the income”? That is imprecise, either the income is subject to tax or it is not. What do you mean by “supposed” to be taxed? There is no “supposed” to be taxed under the Revenue Code. It’s either assessable or it is not....
Paul *******
@Frazer ***********
And never had - not in the 15 years I've been here
Pete *******
It’s actually very simple. Stay 180 days inside the Kingdom in a calendar year and you automatically become a Thai tax resident.
Anonymous ******************
So staying on a DTV for one year 180+180 and just taking money from the ATM from a foreign bank account , would I be liable?
Pete *******
Anonymous participant 184 once you become tax resident any foreign sourced assessable remitted income (ATM withdrawals) may be subject to a Thai tax liability. It depends on your personal financial circumstances.
Paul *******
Anonymous participant 184 Yes
DTV *****
Enlighten us oh great one
Pete *******
DTV God The Thai Revenue Code enlightens us all….
Paul *******
@Pete ******
Has done for years - 15 in my case - tax paid 0.00 baht! 👍😂