This is NOT an official government website. We are an independent resource providing information and assistance to travelers.

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

Tax Residency Thailand Tax Law Thai Revenue Department 180-Day Rule Visa Regulations Permanent Residency

Apr 4, 2025

4 days ago

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

ORIGINAL POSTER

Please correct me if im wrong but 180 days tax resident is from Jan 1 to Dec 31 right?

Let's say on my 1st entry I stayed 149 days in 2025 and and left before Dec then I re-entry on Dec 1st and stayed until Dec 31 which technically be 180 days. I continue to stay until 2026, and leave February 1. Technically speaking, I shouldn't be a tax resident right?

976

views

likes

all likes

replies

images

users

TLDR : Answer Summary

In Thailand, if you stay for 180 days or more within a calendar year, you are considered a tax resident. According to the conversation, if you remain in Thailand for a total of 180 days within the same tax year (January 1 to December 31), you must register with the Thailand Revenue Department and file taxes. If you leave before reaching 180 days in a year, you are not required to file. Therefore, in the example given, the individual would be classified as a tax resident for 2025.

Pelle Eriksson★★★★★

Absolutely Bangkok's best service I highly...

recently on Facebook

Luca G.★★★★★

I used this agency for my DTV Visa...

recently on Google

Trusted Thai Visa Agent

OVER 100,000 EXPATS SERVED

#1 VISA AGENT IN THAILAND

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

Anonymously your correct

2 days ago

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.

3 days ago

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

Anonymous participant 949 Wrong on two counts!

a day ago

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!

2 days ago

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.

2 days ago

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.

2 days ago

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!

a day ago

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

3 days ago

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.

2 days ago

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

@Jayson *******

Listen to the interview from the Consular Dept.

3 days ago

Jayson ********

Anonymous participant 949

**************************************************************************************************

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

********************************************************************************

************************************************

%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

3 days ago

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.

2 days ago

Reply to

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

Greg ********

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

3 days ago

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

3 days ago

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

3 days ago

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?

3 days ago

John **********

@Joe *********

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

3 days ago

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?

3 days ago

John **********

@Joe *********

correct

3 days ago

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

@Joe *********

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

3 days ago

Reply to

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

Does having a TIN in Thailand make a foreigner a tax resident if they haven't stayed for 180 days?