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What are the implications of spending 180 days in Thailand regarding tax residency for foreigners?

Nov 8, 2025
2 days ago
Jay *******
ORIGINAL POSTER
I am at about 150 days in Thailand this calander year. I was going to stay though the new year but going to Vietnam now so I don’t exceed 180 days and become “tax resident”. I don’t want to deal with the confusion and additional paperwork when I could just go to another country in the region. I wonder if Thai authorities realize how many people are going to other countries to avoid getting this status? That’s a lot of money being spent outside Thailand due to this confusion over the tax law for foreigners. They should clarify
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TLDR : Answer Summary
The post discusses the concerns of a foreigner who is about to hit the 180-day mark in Thailand, potentially becoming a tax resident. They express their intent to travel to Vietnam to avoid this situation and question how many others are doing the same to avoid complications with Thai tax laws. Comments highlight that while the rules are perceived as clear, enforcement is lax, and there is a distinction between being a tax resident and having a tax liability, especially when considering double taxation agreements.
Chris ***********
You’re just a tourist. So why would they care?
Ian **********
Just because you become a tax resident does not mean you have a tax liability. As a tourist, you are not allowed to work here, and if the money you bring onshore is taxed elsewhere and is covered by a double taxation agreement, then you do not need a TIN or need to file a tax return. That is what the tax office told me in Nakhonsawan. In fact, how can you possibly pay a tax liability when you are not even allowed to open a bank account?
John **********
@Ian *********
that's not quite true. If any assessable income you bring into Thailand is 120k baht or more then you are legally obliged to file a tax return. It's only within the tax return the dual tax agreement comes into play in this respect, it allows you to claim a credit against Thai tax for any tax already paid on the assessable income you bring in.
Anonymous ******************
Same I’m going to spend Xmas in Vietnam so I don’t have to do the 90 day report haha silly rules
Sylvia ********
Anonymous participant 722 90 days report last week took 7 mins and is free! Easier than going through airport security lol
Anonymous ******************
Well in most countries you must pay taxes, so that isn’t much of a point. Rules are clear. There are tax treaties between countries to prevent double taxation. If the goal is to evade taxes worldwide, then Thailand is probably not a suitable (or less and less suitable) place to reside (Thailand is moving forward:CRS and others).
Jonas *************
Anonymous participant 167 well it's interesting if you're spending less than 180 days in that other country why should we be paying taxes there? Most countries don't have worldwide taxation....
Anonymous ******************
@Jonas ************
Yes, if you are not a tax resident in Thailand (i.e., you spend fewer than 180 days per calendar year in the country), you will not be required to pay taxes there. However, many countries now require individuals to provide proof of tax residency elsewhere in order to avoid being taxed in their country of origin. So plenty of us can't travel worldwide without paying tax at all.
Jonas *************
Anonymous participant 167 My point is wy would you have to pay taxes in "your homecountry" or where you earn it, if you don't spend 180 days there ;-)

Just give the money to thailand instead! (And it "probably would be less taxes"?)

I mean why are you tax-resident in Sweden/UK/Europe if you're there less than "180 days"
Waqar ********
Since DTV holders can't open a bank account, all the money we bring is unofficial (by cash while arriving or ATM withdrawal). There's no tax on us, no one can enforce anything since we don't have a bank account.
Anonymous ******************
@Waqar *******
That's your excuse, not the reality. You become a tax resident when you spend 180 days or more in Thailand within a calendar year, regardless of whether you have a Thai bank account. Money brought into Thailand is not only considered when transferred by bank; it also includes credit card spending and cash. If the authorities decide to enforce this more strictly, they will. Thailand has already signed the CRS, which is a significant change compared to previous years. And do not forget: they can go back up to 10 years to check whether you reported income when you were required to. Not everyone, even tax residents, will need to pay taxes (Treaties and so ones) but hiding behind the "I don't have a Thai bank account and I'm evading taxes worldwide" excuse will not work for long.
Bruno ***********
Participant anonyme 167 he has a point. If the Thai authorities really want to be consistant with their own laws, they should facilitate acces to TIN number, bank accounts to pay the due taxes.
Anonymous ******************
@Bruno **********
You don't need a Thai bank account to obtain a TIN in Thailand nor to pay for Thai taxes though. But I get your point; Thailand... 😅
Jonas *************
Anonymous participant 167 so they creating a whole generations of Thai tourists who will never come back again....
Anonymous ******************
@Waqar *******
incorrect
Bob **********
There’s nothing to worry about it’s not a thing
John **********
The rules are clear. Spend 180 days or more inside Thailand in a calendar year then you are a Thai tax resident for that year. If in that year you bring 120k baht or more of assessable income into Thailand then you need to complete a Thai tax return. Whether or not you will actually have to pay tax is going to vary by your individual circumstances, what tax allowances you can claim (including credit for tax already paid on that income elsewhere (if the country you paid the tax in has a dual tax agreement with Thailand).
Ian **********
@John *********
how do they know it's over 120k when you don't have a bank account :D
John **********
@Ian *********
like many places Thailand relies on your honesty. The law states the rules and they expect you to honour it. CRS means that Thailand gets informed of relevant transactions from other countries such as the UK so if they are suspicious they have the right to carry out an audit on you.
Josh ********
@John *********
it’s complex enough you forgot one )
John **********
@Josh *******
you want me to write the entirety of the law?
Rok ********
The issue is that it is not enforced and even systems not put in place to be able comply … it has certainly been clarified in law. On the other hand the principle of self assessment is that it is the responsibility of the taxpayer to comply with the law.
Bob **********
@Rok *******
how many Thais do you know that pay tax ??? 7%
Rok ********
Bob **********
@Rok *******
that’s not what I asked they haven’t the manpower to collect tax
Rok ********
@Bob *********
AI does all the leg work for HMRC in UK now … give Thailand a year or two …
Bob **********
@Rok *******
going on 16 years not worried it’s just a bunch of scare mongering my money already been taxed
Rok ********
@Bob *********
I would not dare to say to UK tax authorities this - double taxation agreements still require a tax return in both countries.
Bob **********
@Rok *******
that’s up to you file both but it won’t be easy to get a TIN
Rok ********
They may well be below the threshold….while i would not want to be ever investigated by the tax authorities in any country …. I will stick to below 180 days presence per calendar year in the country
Anonymous ******************
There is no confusion. You’re just confused.

What’s the issue?
Sefton ********
They have clarified.. Theres no actual confusion. Theres also no actual enforcement.

So they also operate a dont ask dont tell style policy..
Ian **********
@Sefton *******
This is true. I've been here 20 years, and the only people who pay tax are the people with work permits.
Sefton ********
@Ian *********
For some nationalities (scandis especially) they save money by paying Thai tax, but they cant get the discount without a domestic tax reciept.

I recall a few who registered it so as to pay less Norwegian tax on pensions etc.
Anonymous ******************
@Sefton *******
any links to their clarification?
Sefton ********
Anonymous participant 149 What clarification do you seek. The law is clear.

Revenue code section 40 etc.