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How soon can a foreigner return to Thailand after leaving before 180 days to reset their tax residency countdown?

Tax ResidencyThai Tax RulesVisa RulesImmigrationForeign Tax Obligations
Feb 8, 2024
a year ago
Tim *********
ORIGINAL POSTER
A question about tax residency status, please. I know if a foreigner stays 180 days they become resident for tax purposes. If they left Thailand before day 180, how soon can they return and begin another 180-day countdown?
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TLDR : Answer Summary
In Thailand, a foreigner is considered a tax resident if they stay for 180 days or more within a calendar year (January 1st to December 31st). If they leave before reaching 180 days, they can return anytime after January 1st of the next year to start another countdown. This tax residency is cumulative within the calendar year, and discussions stress that staying more than half the nights in a year makes one a resident, irrespective of the visa held.
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Riaz *********
It's just Thailand 💕
a year ago
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Khun *****
I always thought it was 180+ in Thai tax year. Jan 1- December 31st.
a year ago
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David **********
@Khun ****
 More than 179 days in Thailand. Or less than 186 days outside Thailand.
a year ago
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David **********
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David **********
As a precaution, I left Thailand on January 4, and will be gone (except for 2 weeks in April) until July 1. If there still is no concrete information by then, I will spend another month abroad later in the year, so I am not a tax resident this year.
a year ago
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Jim ********
@David *********
 I'm so thankful for the DTA with Australia that I don't have to panic like this!
a year ago
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David **********
@Jim *******
 But you must file a Thai tax return to reap the benefits of the DTA
a year ago
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Jim ********
@David *********
 No problem. Actually filing a tax return will most likely become a condition of visa extension. I only import 65k a month for the extension, and the tax has already been paid! Laughing! 😂
a year ago
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David **********
@Jim *******
 Once you enter the world of the Royal Thai Revenue Department, you won't be laughing.
a year ago
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Jim ********
@David *********
 Nothing to hide. Declare 22 x 65k. Show tax paid in Australia. Too easy. Laughing louder at poor expats going into meltdown! Especially those silly enough to buy property here! 🤣
a year ago
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David **********
@Jim *******
 You mean silly enough to buy property in Thailand after January 1, 2024.
a year ago
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Jim ********
@David *********
 Haha! Silly enough to buy a property at ANY time! One of the worst property investment potentials anywhere! My Australian properties have soared over 100% since covid. Laughing!
a year ago
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David **********
@Jim *******
 I bought a condo in Pattaya. A great investment, since I live there.
a year ago
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Jim ********
@David *********
 Yeah sounds great. Especially when you're planning to live half the year out of the country. 🤣🤣🤣🤣
a year ago
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David **********
@Jim *******
 The condo has already paid for itself.

Plus, if this tax thing turns out to be a nothingburger, I will still have my condo to live in year round.
a year ago
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Jim ********
@David *********
 It's just strange and so amusing how you're running scared.
a year ago
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David **********
@Jim *******
 Better to be safe than sorry. I don't relish having to navigate the rules and regulations of the Thai tax code next year - so I won't be a tax resident this year.

I will decide on 2025 actions after I see what happens to tax residents next year.

I probably will spend January 2025 in Brazil, while I see what happens here.
a year ago
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Jim ********
@David *********
 Yeah. Nothing beats running away! I'm thankful that I don't need to do that 🤣🤣🤣
a year ago
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Jim ********
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Tim *********
ORIGINAL POSTER
@David *********
 It sounds like you could have gone a few days earlier and be back already. But I see why you're looking ahead to July
a year ago
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David **********
@Tim ********
 To avoid being deemed a tax resident, I must be outside Thailand for 6 months and six days. By July 1, I will be just a bit short. So I plan another trip later in the year.
a year ago
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David **********
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Jim ********
I thought it was the case that you were exempt from Thai tax under the double taxation policy if your home country like the UK had an arrangement with Thailand
a year ago
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Jim ********
@Jim *******
 Correct. But you may still need to file a Thai tax return, especially if it becomes a condition to obtain visa extension
a year ago
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Tim *********
ORIGINAL POSTER
@Jim *******
 That's my belief, Jim. We won't pay more tax, at least not on our pensions that are taxed at source, as mine are in the UK. But we will have a duty to make declarations and claim the existing source deductions.
a year ago
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Cameron ********
@Tim ********
 what if your pension is under the UK tax threshold though?
a year ago
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Tim *********
ORIGINAL POSTER
@Cameron *******
 Good question. I dunno mate. Maybe it would mean your income is also under the Thai tax threshold? I saw that in one of the links I posted so it is published
a year ago
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Tim *********
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Tim *********
ORIGINAL POSTER
It sounds like I should have popped out for New Year!
a year ago
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David **********
The next question is how many Farangs living in the village in Isaan are going to file Thai returns in 2025?
a year ago
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Bob **********
@David *********
 will have to wait and see as it’s all unclear right now but if it does impact the expats you’ll find out when you go for your yearly extension
a year ago
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Jim ********
@David *********
 Perhaps when a letter from the Tax Office confirming filing of tax return becomes necessary to get visa extension?
a year ago
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David **********
@Jim *******
 Letters from the tax office? Not likely. More likely but still a remote possibility, the Immigration office informs the visa renewal applicant that a tax return is a requirement for renewal - if the applicant is a tax resident. Since that requires coordination with the Revenue Department, and this is Thailand, this is an unlikely scenario.
a year ago
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Jim ********
@David *********
 That's what I was implying. Immigration won't need any tax return, what they will ask for is a certifying letter from the tax office confirming the return has been filed. Similar to the official bank letter you get confirming your bank account. Where money is involved it will most definitely be coordinated!
a year ago
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David **********
@Jim *******
 I hope you are wrong. I suspect a lot of people would be very miserable if required to fill out a Thai tax return.
a year ago
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Jim ********
@David *********
 A lot of farangs are already miserable. Won't really notice any difference! 😆😆😆
a year ago
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Jim ********
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Nick ************
This is what my advisor gave to me regarding residency. I hope you can read it and find it useful.
a year ago
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David **********
@Nick ***********
 Not helpful in this discussion about Thai tax residency.
a year ago
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Richard ***********
@Nick ***********
 Tax residency in the UK is very complex and designed to make citizens tax resident if you have ties like close family or assets in the country. That’s a nice and useful chart for the UK. This thread is about Thailand and the new rules around paying tax for foreigners. Tax residency tests are completely different in Thailand compared to the UK. Basically, spend over half the nights in any given calendar year and you’re tax resident.
a year ago
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Nick ************
@Richard **********
 if you dont earn any money in Thailand what can they tax you on?
a year ago
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John **********
@Nick ***********
 income from elsewhere that you remit to Thailand.
a year ago
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Richard ***********
@Nick ***********
 what you bring into the country to live on. Google is your friend here. The changes here are very widely discussed online already. Including this thread.
a year ago
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Nick ************
@Richard **********
 thank-you, that is very helpful. The changes may well have been discussed widely but there are around
*****
3 different interpretations and those are only the ones I found on Google.
a year ago
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Richard ***********
@Nick ***********
 wouldn’t think about it until you get to July and then you’ll need to talk to a Thai tax specialist about any liability you may have under the new regs. You won’t get anything specific and actionable to your personal situation by watching videos and all discussions are conjecture at the moment. You’ll be in the same situation as many others so there will be a new industry dealing with foreign tax returns if required.
a year ago
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David **********
@Christopher ************
 have you ever filed a Thai tax return?
a year ago
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David **********
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John **********
@Nick ***********
 this for the UK but the question is about Thailand. It's much more straightforward here, you spend 180 days in Thailand in a calendar year you are tax resident, if you don't you're not
a year ago
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John **********
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Jim ********
Can return January 1st of the following year
a year ago
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Bart **************
That's January 1st. Tax residency is based on the calendar year.
a year ago
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Bob **********
You would have to be out of the country 186 days
a year ago
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Bart **************
@Bob *********
 not required. January 1st is a fresh start.
a year ago
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Bob **********
@Bart *************
 yes so 180 days your a tax resident regardless of what visa your on
a year ago
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Bob **********
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Allan *********
I believe the reference period is 1st January to 31 December and the 180 days would be cumulative within that period.
a year ago
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Nick ************
@Allan ********
 it's the tax year. April to April.
a year ago
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Allan *********
@Nick ***********
 not in Thailand.
a year ago
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Adrià ********
@Allan ********
 yes in Thailand. January to December.
a year ago
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Adrià ********
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John **********
@Nick ***********
 tax year in Thailand is aligned with the calendar year
a year ago
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John **********
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David ***********
I suspect its like the UK, you have to be in more than youre out in one tax year to be a tax resident
a year ago
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Paul ********
Well that’s all I’m asked each year but has asked a few other personal questions like interest earned and crypto
a year ago
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Martin ******
@Paul *******
 ... do you have to submit or retain copies of passport stamps?
a year ago
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Paul ********
@Martin *****
 no I just tell them

Yes or no.

I think if there

Is a problem I would have to prove it with flight details
a year ago
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Martin ******
@Paul *******
 thanks very much that's helpful, I am not bad at bureaucracy, but I really struggle to make sense of HMRC and tax language, even if after understanding it, the same language then seems clear as day.
a year ago
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Paul ********
@Martin *****
 well it helps if you have an accountant who watches your back. I have had the same company for over 40 years and helped me a lot in my early days in business
a year ago
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Paul ********
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Paul ********
@David **********
 you only have to be in the Uk for 12 weeks in any 12 month period. I’m asked the question every year by my accountant for self assessment purposes
a year ago
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Martin ******
Paul Durkan it's not quite that simple, there is a set of tests around the cut offs, but i think you're pretty much right
a year ago
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David ***********
@Martin *****
 basically its more than half in. As said though, if you have other "ties" in the UK like a home or children etc then you might get that number down
a year ago
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Martin ******
@David **********
 Paul's 3 months is what i remember if you have under 3 ties, from memory. More ties means more likely you should pay hmrc.

Paul what does your accountant submit if you're not tax resident? Self assessment equals zero? Does all your info go in, or just kept as evidence should they ask?
a year ago
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Darren *******
@Martin *****
 you could be a UK resident from as little as 15 or 30 days depending upon the number of ties.
a year ago
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Darren *******
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Brandon ************
It's any 180 days in a calendar (tax) year.
a year ago
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Brandon ************
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