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Is the 180-day tax residency threshold in Thailand limited to the calendar year or can I split it over two years?

Tax Residency Thailand Tax Law Visa and Tax Implications Expat Tax Considerations Non-Ordinary Visa (NON-O) Information

Iven ********

OP

asked Sep 22, 2025

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Is the 180 day per year tax residency treshold limited to calendar year? So for example, I can stay 12 consecutive months without triggering additional tax implications, as long as they're not in the same calendar year (like July to July)?

I'll be speaking with a thai accountant when I get there. And I wouldn't mind paying extra taxes as long as they wouldn't be as high as in my home country. I am paying approx. 600€ of social contributions + 4% flat rate tax. I simply cant afford to pay ~2k+ eur just in taxes and social contributions, but could afford to fork out a few houndred extra if that means I don't have to move around.

And no, I can't get out of paying taxes at home on this visa - it would trigger double tax residency.

Any info on this?

Thank you.

Answer summary

The 180-day residency threshold for tax implications in Thailand is based on the calendar year. Staying 12 consecutive months without exceeding 180 days in any calendar year can prevent tax residency status; however, any split stays across two years must ensure that you do not exceed 180 days in either year to avoid being classified as a tax resident in Thailand.

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Luit *****************

Luit *****************

12 consecutive months you cannot divide over 2 calendar years in a way that in both years you stay less than 180 days, so at least in one of the two years you are tax resident.

1

Iven ********

Iven ********

OP

@Luit ****************

I am not sure I understand. So if I stay July 2026 - July 2027, I become tax resident? Do you have a source for this?

I am confused because I found numerous different info (that's why Im even asking on here and plan to speak with thai accountant once I get there either way - But i'm trying to prepare)

1

Luit *****************

Luit *****************

It is counting for a calendar year, but 180 days is just a bit less than half a year, 1 July 2026 till 31 December 2026 is 184 days, 1 January 2027 til 31 June 30 2027 is 181 days, so when you stay eaxactly 1 year this way, you will be taxable for 2026 and 2027.

So you have to be careful for exact dates to prevent any risk.

And as far as I could read 180 days a year is taxable, so don't stay longer than that in any calendar year.

These small differences is also a common cause for people overstaying a few days.

1

Iven ********

Iven ********

OP

@Luit ****************

thank you! And for sure, I'd be leaving like at 170 days or so, just to be safe. Lol

0

Robert **************

Robert **************

How do you want to pay tax if you don't have a Bank account 🤔

1

Peter **********

Peter **********

Very confused as to why you don’t want to pay taxes in Thailand. I mean they only tax remitted money. Then you dont pay anything in the country that you are currently paying taxes.

2

Iven ********

Iven ********

OP

@Peter *********

my company is registered in my home country - Slovenia. I have to pay 100% of it even if I spend 0 days here. There is no DTA agreement between TH and SI. And I can't just move my company to thailand, nor do I want to.

0

Peter **********

Peter **********

ok. That makes sense, although if it is a sole proprietorship you may just send invoices from yourself privately.

0

Rhys ******

Rhys ******

@Peter *********

exactly what I’ve done and exited tax residency in Australia

1

Pete *******

Pete *******

Yes the Thai tax year follows the calendar year so as long as you don’t spend 180 days in a calendar year within Thailand you will not become tax resident.

2

Iven ********

Iven ********

OP

thanks!

0

Wannikea *********

Wannikea *********

180 days per calendar year

1

John *********

John *********

Probably better to not invent a problem until it exists.

How do they know what your income is?

You’re banging money out of the ATM as you need it.

Don’t have Thai customers or do business in Thai baht.

Bring under 10,000$£€ with you. Cut a hole in the mattress.

Why do you owe thailand taxes when you’re on a tourist visa in Thailand checking emails?

1

John *********

John *********

If you bring in money before you become a tax resident, how is it illegal?

If you become a tax resident, do you need to pay tax on money already brought in?

This money has been most likely taxed already.

What if it was money owed to you?

What if it was money you earned many years ago?

What if it was gold you inherited?

What if it’s a collectible you sell here for money?

Y’all keep looking for ways to pay tax.

The richest people look for ways to not pay tax.

I’m not even in the top 20% but I know what’s mine and how to keep nearly all of it.

0

Luit *****************

Luit *****************

if you become tax resident in a year it does not matter if that money was brought in before you reached day 180, all money brought in in such a year counts. The fact it is taxed before is not excluding it from Thai tax, that depends on DTA. If you can prove you earned the money before 1-1-2024 it is not taxeable. When you sell collectables you should be careful, it can be seen as work. Looking for legal ways to prevent tax paying is not forbidden of course, but you are suggesting illegal ways by trying to bring in money in a way it might be difficult to trace and just don't file a tax return.

2

Iven ********

Iven ********

OP

you clearly are not a business owener and have never dealt with tax authorities. Stop giving dangerous advice.

1

Tore *********

Tore *********

because thats not how it works….

0

John *********

John *********

Best way to be corrected is to speak bull.

So please enlighten me if you are a Thai tax expert and not speculating.

0

Luit *****************

Luit *****************

How dangerous tax-evasion is in Thailand is difficult to tell.

Opinions if you are obliged to file tax return as soon as you are tax resident differ.

Personally I think that when you are tax resident, but don't have to pay tax because of an existing DTA between your country and Thailand excluding the brought in money from Thai tax or you can prove you had the brought in money before 1-1-2024, you might not have a big risk although I think technically they can fine you because you did not file the tax return.

My Thai girlfriend says a lot of Thai also simply do not file and never have problems, but I think that cannot be a guarantee they never will do for foreigners.

0

Iven ********

Iven ********

OP

@Luit ****************

exactly this! The reason I got DTV is because I am a bussines owner, meaning, I plan to work (remotely) while in TH. There is no DTA with Slovenia, where my business is registered.

And maybe people are just dumb, but countries don't play about their money. Repercussions could be severe and not worth the risk for somone like me. I am not willing to bankrupt my business or myself just to save a few bucks. Or worse.

I can't believe the straight up dangerous tax-evasion advice from some people here.

0

Luit *****************

Luit *****************

bringing money in while you are tax resident without tax return is just illegal, you are suggesting things to do so authorities might not see, so I guess you know for yourself it is illegal.

And since you are not a digital nomad I suppose you have choosen the soft power option for DTV which implies you bring in money to Thailand, what in fact every DTV holder does to live in the country.

1

John *********

John *********

Go tell the Ministry of Foreign Affairs it’s not a tourist visa.

I’m not a digital nomad.

Good luck to you. Honestly. I hope it works out well and you report back.

My responses weren’t useful to you but they might help someone else.

0

Iven ********

Iven ********

OP

it is not a tourist visa. And as a business owner who has dealt with a local tax authority, I can tell you, countries don't play about their money. Staying 180+ days per tax year in TH triggers Tax Residency. My question was weather or not the Thai tax year is the same as calendar year.

It's for people like you that local hate digital nomads. Staying in a country for 5 years and not paying a dollar of taxes...? Come on now.

2

John *********

John *********

FFS a DTV is a tourist visa!

It’s a multi-entry tourist visa and why everyone is crying about not being able to open a bank account or getting a 5 year driving license.

Where you been mate?

You do you.

0

Iven ********

Iven ********

OP

plus, this is a DTV visa group. No one here is looking on staying in TH for a month on a tourist visa... Ffs

0

John *********

John *********

what are you doing illegally?

0

Iven ********

Iven ********

OP

last thing I'd want is to get in trouble with the law in a country I'm not a resident of. i'd tather sleep peacefully, but you do you

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

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

Lol, you don't choose where you pay taxes. The taxes choose you.

1

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

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

Also, pay attention that 180 days is for Thailand. For example for Poland you can be 10 days, but if you have a company or a family there you still can be a Polish tax resident. So read carefully your local law and the dta

0

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

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

If your country has DTA then you don't pay twice - that's what DTA is for. I believe even if you have no DTA but your country is from OECD you have some 'default dta' created by OECD. But if you're from another country... Yes, then probably you should pay twice.

0

Iven ********

Iven ********

OP

Anonymous participant 490 IF you DN (which I plan), you can avoid double taxation as long as you don't overstay in a single country. So yes, you can chose if you pay double tax or not - by moving along earlier.

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

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

does your country have no DTA with Thailand?

0

Iven ********

Iven ********

OP

Anonymous participant 490 Nope, no DTA. I checked :/ that's why I am even asking about it. And I am in Slovenia - and since my permanent residency is here, my company is registered here, I have to pay full tax even if I spend 0 days in the country. (:

0

Elías ********

Elías ********

Participante anónimo 490 Thailand tax authority chooses nobody, tho 🤷🏻

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