What are the criteria for being considered a tax resident in Thailand based on the 180 days rule?

Expat **********

@Lee **********

he’s not right. Based on his example he is tax resident for 2025.

22 days ago

Lee ***********

@Expat *********

I was being flippant 😉

21 days ago

Reply to

Lee ***********

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

If you stay for more than 180 days, you must open a tax file with the Thailand Revenue Department and file your income in March each year. This means that you have extended your stay in Thailand without leaving the country.

If you leave Thailand before 180 days, you are not required to open or declare your income with the Thailand Revenue Department.

If you return to Thailand with a new stamp, your day will begin fresh. It is all based on the stamp entering Thailand.

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

Anonymous participant 949 Wrong on two counts!

Jim ********

Anonymous participant 949 Wrong on so many counts. Main points, being in the country for 180 days does not mean you must "open a tax file" - this is only required if you have assessable income. Second point you're way off the mark. It's 180 days in a calendar year, it doesn't "refresh" just because you leave and re-enter 😂. Otherwise all the wealthy Thai people would leave after 179 days and come back the next day! Doesn't work that way!

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

You can enter ten or more times per year and are not required to submit tax information. If you do not stay for more than 180 days per entry.

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

@Jim *******

You must declare your income if you stay for more than 180 days, and the Revenue Department informed me that foreigners must open the file (tax ID) so that we can submit the information.

It is all based on the entry stamp only.

Jim ********

Anonymous participant 949 You only have to submit a tax return if you have assessable income. What's the point of submitting a blank form? And you're still wrong about the entries and days. 180 days in a calendar year you're a tax resident, even if you have ten entries with 18 days each. It's all the same!

Reply to

Jim ********

Jayson ********

Anonymous participant 949 "your day will being fresh" incorrect, tax residence status is determined by cumulative days in Thailand, not consecutive, leaving and reentering does not reset the count. If you spend more than 180 days in total in country in a calender year you are tax resident

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

You can enter ten or more times per year and are not required to submit tax information. If you do not stay for more than 180 days per entry.

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

@Jayson *******

Listen to the interview from the Consular Dept.

Jayson ********

Anonymous participant 949

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%20Resident%3A%20Anyone%20who%20stays,January%201st%20to%20December%2031st.

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%20Income%20Tax.pdf

All these and many many say same, would trust them over any consular official anyday, those guys bearly know thier own rules, never mind ones out side their area of responsibility

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

@Jayson *******

If you stay for less than 90 days per stamp, you are not required to report your status of staying. The same applies to tax submission; if you stay for less than 180 days per stamp, you are not required to submit any tax information. Re-entry (not extension) means that your stay in Thailand will begin anew.

Reply to

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

Greg ********

The tax year is same as calendar year and it is 180+ days cumulatively in a tax year

Dany ********

@Greg *******

i would really like a poll from thailand expats who actually got a TIN and did the tax paperwork. i have a feeling that the number will be 10% or less

Greg ********

@Dany *******

I think that number is about right or high. Remember just because you are in the country 180 days does not mean you need to submit a return. You need to have had assessable income too. There is debate over that of course with one part of revenue saying no need while another saying do it. Advisors are saying do it if you have any remittance just to cover your ar5e. They are also saying they can do it and impossible to do it by yourself- yeah yeah yeah

Reply to

Greg ********

John **********

If you stay 180 days in any calendar year you are a tax resident so using your example you would be tax resident in 2025

James ********

correct ✅

Joe **********

Actually, I thought it was 183 days. If you want to get technical about it. I think everyone uses 180 because it's a nice round number. But from what I've researched, the true number is 183 days. Is this not correct?

John **********

@Joe *********

no. In Thailand 180 days in a calendar year means you are tax resident that year.

Joe **********

Ok. So in Anonymous's example above, he would need to adjust his dates to where he's in country only 179 days if he does not want to be a tax resident?

John **********

@Joe *********

correct

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

@Joe *********

yes, and I think he aslo should be careful not making miscalculations, arrival and depart days all will count as full days.