What are the tax implications for foreigners staying in Thailand over 180 days?

Oct 29, 2024
2 months ago
Yigit **********
ORIGINAL POSTER
Hi All ,

Are there anybody who knows about this ?

According to the law, anyone who stays in Thailand for over 180 days out of a calendar year will be considered a tax resident by the Thai government. You will be liable to pay Thai taxes on your foreign income if you are a tax resident, even if you hold a Destination Thailand Visa.
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TLDR : Answer Summary
In Thailand, individuals staying for over 180 days within a calendar year are considered tax residents, which means they must pay tax on foreign income remitted into the country. While this law is longstanding, it seems enforcement may vary, with opinions suggesting that unless significant untaxed income is brought in, the authorities may not actively pursue small discrepancies for tax purposes.
DTV VISA RESOURCES / SERVICES
Jim ********
I wouldn't be overly concerned about it. Unless you're bringing in large sums of UNTAXED income, the tax authorities in Thailand know you've already paid in another country, and provided you're only bringing in essentially "money to live on" it's not worth their while to go hunting the small amounts of differences. This law has always been in place, but it's just not economical for them to go auditing every foreigner living in Thailand!
Roberto *********
Always been that way. Nothing's changed. Just stay under the radar you'll be fine
Greg ********
Currently not ALL foreign income. If you are tax resident then income remitted into Thailand MAY be subject to tax if you are tax resident
Michael *******
@Greg *******
to be exact new income from after 1 January 2024 that you remitted to thailand ( I guess soon the remitted part will be cancel, logic to be tax worldwide ..), I can live on saving, that mean I don't have to pay tax on my income ( who stay out of thailand ) ? Not logic ..
Jim ********
@Michael ******
If you mean are savings taxed, the answer is no. It's INCOME only
Michael *******
@Jim *******
@Greg *******
yes, income remited to Thailand, for what I read, is taxed, But when you already have saving (for many years), you can say you remit to thailand your saving, and not your income, and so pay no tax ? General the tax system of most of the country don't care if you remit the income or not, they tax it ( and it is logic ... )
Jim ********
Greg ********
@Michael ******
I get you point about global income being assessable in other countries. Not yet in Thailand although one tax official has proposed this. The government do not seem to have responded as it will need a change of law. Why would they shoot themselves in the foot. Where do you think the current PMs fathers money is?
Greg ********
@Michael ******
If that saving/income was from before 1st January 2024 and you can prove it you should be fine. Before the rule change if you left money earned outside Thailand for the tax year following the year it was earned you could remit to Thailand tax free. This did not matter if yiu had paid tax on the money elsewhere or not. So for example if a Thai Tax Resident made a million USD in 2022 outside of Thailand but did not remit it till 2024 then no tax was due. They have now closed that loophole. So monies earned and remitted could all be assessable. There are over 60 Double Taxation Agreements in place. If you have paid tax on that income and depending upon the source it may be assessable in Thailand for a tax resident. These rule changes are primarily aimed at wealthy Thais.
Greg ********
@Michael ******
Sorry I do not get your point or question.
Urs ********
Check this one:
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Andy ************
@Urs *******
My advice is don't listen to this guy. He's touting for business. Fact is there are no changes to taxation law which directly affect expats. These laws have always been in place but expats have generally ignored them, and there's no enforcement. Current speculation is based on what "might" happen next year. Like many, I'm just sitting it out to see what happens and I'll then play the DTA card! 👍
Greg ********
@Andy ***********
He is now claiming 1) Every DTV holder must have a TIN 2) Even if not in Thailand 180+ days all foreigners must submit a tax return. I suggest they need to change these cannabis laws urgently. Too many smoking it on empty heads :-)
Andy ************
@Greg *******
The guy is off the planet. I actually think he's a Carl Turner bot, trying to push people towards this blood-sucking leech. I only watched one of his podcasts and the guy has a arrogant "I'm the best" attitude and talks in a very condescending manner. But hey! He'll do your unnecessary tax return for a special "earlybird" price. Makes me sick
Greg ********
@Andy ***********
Have a check when he registered that domain. It was quite soon after the tax announcement:-) :-)
Urs ********
@Andy ***********
And you also believe that foreign embassies in Bangkok that are in regular contact with the Thai authorities are spreading false information?
Andy ************
@Urs *******
I've seen nothing on the Australian Embassy website, so I imagine Australians are exempt?
Urs ********
@Andy ***********
I didn't post the link about this tax agent to promote it, but because it also contains information about the tax system. 95% of all foreigners living here are completely unaware of what they will almost certainly have to face next year.
Andy ************
@Urs *******
What they will have to face next year? Please tell us what that is exactly? 👍
Urs ********
@Andy ***********
The latest status (October 2024) is that you must apply for a TIN number and complete a tax return on your 2024 income, which must be submitted by the end of March 2025.

You are free to ignore this. But don't cry when you feel the consequences. As I mentioned earlier, the immigration and tax authorities work hand in hand, and if you don't have a TIN number and haven't filed a tax return, you won't get any further extensions of your visa.

Do what you think is right, I don't care!
Greg ********
@Urs *******
PS: if you want an example of a countries tax system ties to immigration try Singapore. They will not let you leave with an outstanding tax bill unless it is guaranteed by a company etc
Greg ********
@Urs *******
Please show us where the Thai Tax and Immigration Authorities work hand in hand. Show me one case where someone with an outstanding tax bill was stopped from leaving the country as they had a red flag on their immigration file. Have you ever paid tax in Thailand? Do you know how it works? The dodgy tax advisors have got you bedwetting. There is absolutely no evidence or proclamation that long term visas will not be renewed unless you show a tax return. You made that up.
Urs ********
@Greg *******
I know from a government official who deals with taxes and finances that the TIN number is planned to be part of the visa. Based on this TIN number, immigration knows whether the tax return has been filed and the taxes have been paid. If you as a layperson have better information, please let us know.
Andy ************
@Urs *******
Why would a DTV holder ever need a TIN? There's no need for a DTV'er to ever visit immigration. I think you're taking too much notice of the internet fear-mongers, or maybe you're one yourself? Where do you get the 95% figure from? Did the voices tell you that too?
Urs ********
@Andy ***********
You are clearly lacking in actual information. Good luck next year.
Urs ********
@Andy ***********
DTV holders have to apply for a TIN too and have to pay taxes as well, you 🤡!
Greg ********
@Urs *******
DTV holder do not have to apply for a TIN until they are tax resident. You really have no clue about the Thai Tax system do you?
Andy ************
@Urs *******
I'm talking about immigration you fool. Jesus! And tax is only assessable on money remitted into the country. You're not the sharpest knife in the kitchen drawer are you? 😂😂😂
Greg ********
@Andy ***********
He is clueless about the TIN and how the tax system works. He is now claiming DTV have to apply for a TIN. As I said, The Change Beer Drinkers Barstool Law Society in action
Urs ********
@Greg *******
Actually, you are the clueless dude. Yes, DTV holders also need a TIN. Every foreigner living in Thailand needs a TIN and must file a tax return, whether their income is taxable or not and no matter how long they stay in Thailand per year. Even if you stay less than 180 days and are therefore tax exempt you must file a tax return.

You seem to be the type who hangs out in bars and is more interested in girls and booze than facts about the tax system.
Greg ********
@Urs *******
In simple terms for the less educated among us 1) A person is deemed a tax resident if they are in Thailand for 180+ nights in a calendar year. 2) If they are NOT tax resident then no need for a TIN or tax submission 3) Go and talk to your imaginary friend and ask him
Urs ********
@Greg *******
If you have a one year visa, you're a tax resident even if you stay less than 180 days. What bar in Pattaya do you normally get your information?
Andy ************
@Urs *******
I think you need to lay off the weed buddy, you were talking crap before now it's oozing out your pores. You really have no idea. So a tourist who's here for 30 days has to file a tax return?? Oh Jesus - you've lost it! 😂
Urs ********
@Andy ***********
l never said a tourist on a 30 day stay needs to file a tax return. Never! You're a blatant liar!
Andy ************
@Urs *******
Go away you stupid little man! You are rambling. Scamper off and get your TIN and file your tax return like a good little boy, and leave the rest of us alone. We're ok without your cr*p
Greg ********
@Urs *******
Of course you are NOT a tax resident if you stay less than 180 days in Thailand. The DTV visa entry is 180 days. Are you backing away from your claim that all DTV holders must have a TIN?Are you drunk? If not you have no credibility. You make claims, cannot back them up then come out with another untruth. You are clearly not stable. Give your head a shake and sober up. Drinking on an empty head is not advisable. Now toddle off little man. I am not engaging with uninformed fools such as yourself. I feel actually intellectually unclean after responding to your uneducated and uninformed dribble.
Urs ********
@Greg *******
Why don't you tell me what bar in Pattaya you get your information from?
Greg ********
@Urs *******
Every time you are called out on your uninformed dribble you back away. You make claims you cannot back up. You post totally inaccurate information then run away. Now toddle off little man. The adults are in the room. You clearly need help. Go ask your imaginary friend for help. The one you made up.
Urs ********
@Greg *******
Are you ashamed to name the bar?
Greg ********
@Urs *******
You are obsessed with bars in Pattaya. I am debating facts here about the Thai Tax System. You are clearly misinformed but insist on posting untruths. Go ask your imaginary friend which bar. Maybe he is sitting with you right now on a barstool sharing a Chang with you. PS: You never answered if YOU have a TIN or ever paid tax in Thailand. You always swerve that question just like you swerve every other question. Bye
Greg ********
@Urs *******
Why would a DTV holder need a TIN if they are NOT tax resident? If you stay less than 180 days why would you need to file a tax return? Are you suggesting all tourists need to file tax returns? You are utterly clueless. Give your head a shake wibble wibble PS do you have a TIN and have you ever paid tax in Thailand?
Urs ********
@Andy ***********
Case closed. I'm not gonna waste more time with ignorant @sshOles.
Urs ********
@Andy ***********
you can't even read and understand.
Andy ************
@Urs *******
Buddy when someone called URS SCHMID tells me I can't understand English I go into fits of laughter! 😂😂😂
Greg ********
@Andy ***********
This is the level of bar stool debate with these guys. He stated that the Thai Tax and Immigration systems were linked. He then backtracked and said they are going to be, and the issuance of a long-term visa will need to show a tax return. How does he know this? Some unnamed government official from an unnamed government department told him. He has information international tax advisors do not have, wink, wink. The Beer Chang ThaiVisa Barstool Lawyers are brilliant.
Greg ********
@Urs *******
Anecdotes. Sure they told you wink wink. You can do better than that..You said tax and immigration systems are connected now. It is NOT. Keep away from the Leo mate. Bar stool raconteur. PS Do you have a Thai TIN?
Andy ************
@Urs *******
Tax Office has nothing to do with immigration. I won't be crying. I've lived in Thailand for too many years to take notice of internet myths. I have been "tax resident" of Thailand for almost fifteen years and never needed a TIN or to file a tax return. I can't see it changing so I won't be doing anything different from what I've done in the past, as will many expats. If for any reason the Tax Office suddenly decides to change its stance, there will undoubtedly be an "amnesty" as there always is in Thailand. You can be a subservient sheep if you wish, but I'll wait it out!
Urs ********
@Andy ***********
So you've lived in Thailand for many years and still don't know where to get information from the government about current tax system that will be enforced from this year on? Don't you read the Royal Gazette and other news sources? You may call me an subservient sheep, but I think you are a sleeping sheep. But as i said, do what you think is good for you.
Andy ************
@Urs *******
Yes. I get the information from the most reliable source. This one. It's free!

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Roberto *********
@Urs *******
This one? 😂😂😂😂. Just a big con-job!
Urs ********
@Roberto ********
yes, it is, but I posted it because of the information about the new tax system which affects all foreigners who live in Thailand.
Roberto *********
@Urs *******
There's no new tax system which targets foreigners. There has been no change in this legislation. Unfortunately it seems you've been drawn into the big "Tax Agent Scam" but you're not the only one!
Urs ********
@Roberto ********
By the way, many embassies in Thailand from all over the world have informed their compatriots living here about the new tax system. Do you really think that these embassies, who deal with the Thai authorities on a daily basis, are misinformed? Looks like you either have insider up to date information or you are just an incorrigible pathological know-it-all. If you have insider information, let me know and ad a link or source. If not, the matter is closed.
Roberto *********
@Urs *******
What you don't understand is that the system has NOT changed, it's just been unenforced. There are rumours that it "may" be enforced from this year, but these rumours have been spread by tax agents trying to con people out of their money. My advice has always been wait until something actually happens before spending tens of thousands of what may be an unnecessary venture. Unfortunately the link you provided is to one of the biggest pushers for business in Thailand and many people are being sucked in by the rhetoric.
Urs ********
@Roberto ********
By the way, I didn't post the link about this tax agent to promote it, but because it also contains information about the tax system. 95% of all foreigners living here are completely unaware of what they will almost certainly have to face next year.
Roberto *********
@Urs *******
Hmmm. I think you'll find foreigners won't be "facing" anything next year. If in the unlikely event Thailand Revenue Office suddenly decides to enact this old legislation, there will be months of analysis of DTAs required to determine which category of person and which nationality has "assessable income". Most retirees are bringing in funds accumulated prior to 1st January 2024 so there's zero assessable income and zero tax to pay. The Taxation Department do not have the resources to analyse every single expat in Thailand to determine who is liable for tax and who isn't, so like every previous year, it'll be put in the "too hard" basket. The only change to tax law in the last year is the closing of the loophole which enabled wealthy Thai people to forego tax by keeping their profits overseas until the following tax year, so avoiding payment of tax. The authorities will have their hands full with these people and won't have any benefit in chasing expats for possible small amounts. It's just not worth their while
Urs ********
@Roberto ********
I am very aware that nothing has changed in the tax system and it has just not been enforced on the income of farangs and retirees so far. But I cannot believe that even the Royal Gazette is spreading rumors about the impending enforcement.
Roberto *********
@Urs *******
Can you provide a link to the Royal Gazette?
Urs ********
@Roberto ********
According to your outstanding knowledge of the Thai tax system and their resources in the administration, you apparently live in Thailand, right? So it should be easy to find the Royal Gazette. But study some Thai before or let your girlfriend translate for you.
Roberto *********
@Urs *******
The Royal Gazette only states money remitted to Thailand will be taxed. It doesn't mention anything specific about expats. You seem to be guessing.
Urs ********
@Roberto ********
Did you read all in the Gazette?
Roberto *********
@Urs *******
Yes I did. It speaks only of monies remitted from overseas. It doesn't even mention DTAs which are a crucial factor for foreigners especially those with dual tax residency. Any money I transfer was earned long before the cut-in date, so I won't have any assessable income and as such am not required to file a tax return, although I will submit my overseas certificate of tax residency if the Thai tax office wishes to audit me (although there's more chance of me winning $1,000,000 on the lottery! 😆
Urs ********
@Roberto ********
I got the information that all foreigners who live in Thailand for more than 180 days a year must have a TIN number and must file a tax return for the year 2024, no matter if they have a taxable income or not. Deadline for the tax return is March 2025.

I recommend you get the newest information from your embassy in Bangkok. My embassy informed me quite well, but recommended to wait until the end of the year, as Thai authorities could change things from day to day.
Roberto *********
@Urs *******
I'll pass on that one. The ATO has advised me that as an Australian Tax Resident I need only furnish my Residency Certificate as the Thai Tax Office would be aware of the tie-break in the DTA. Provided I am not earning money in Thailand a tax return is not required. That's advice from the highest level. But you are free to do whatever you want!
Urs ********
@Roberto ********
I heard from an Australian friend that pensions from Australia are not subject to tax in Thailand. Unfortunately, this does not apply to all countries. Apparently, other countries have different rules. My country does not levy any taxes on my pension, which means that it is fully taxable in Thailand if it is paid into a Thai account.
Roberto *********
@Urs *******
So you simply transfer "savings" accumulated prior to 1st January this year! I can't believe how naive people are when it comes to tax avoidance. They all turn into bleating sheep! I refuse to become enshrined in Thailand. I refuse to have a Pink ID card, a driver's licence, blue book, yellow book, green book, purple book. I will never own property here. All I have is a bank account and a 12-month lease. When I apply article 3 (c) of the DTA, I am so far being an Australian Tax Resident that Thailand cannot touch me!
Urs ********
@Roberto ********
Of course, there are many tricks to get around the tax system. I have my tricks too. But you can't avoid filing a tax return, even if you're not liable for tax. You are also obliged to submit one if you have a one year retirement visa.
Roberto *********
@Urs *******
You can spread as much misinformation as you like because no doubt you've paid money to Carl "gimme your money" Turner, who is spouting so much bullsh*t it's unbelievable! The ATO has informed me that a tax return is not necessary because I am not a Thai Tax Resident under the DTA tie-breaker. Furthermore, there is ZERO obligation for a 12-month visa holder to file a tax return. You need to lay off the weed buddy
Urs ********
@Roberto ********
I wish you the big win in the lottery!
Urs ********
@Roberto ********
So you also believe that foreign embassies in Bangkok that are in regular contact with the Thai authorities are spreading false information?
Urs ********
@Roberto ********
Every foreigner who lives in Thailand for more than 180 days a year must apply for a TIN (tax identification number) and declare the income earned worldwide and which is transferred to Thailand in a tax return. The deadline for submitting the tax return is the end of March 2025. Immigration and tax authorities work hand in hand and anyone who does not have a TIN number and does not submit the tax return on time will no longer receive a visa extension. Only fools and ignorant people don't know that! But just do what you think is right, Thailand does not need foreign troublemakers and is happy to get rid of people like you.
Pete *******
All correct, if you are Thai tax resident then foreign sourced income when remitted into Thailand whilst tax resident is subject to Thai tax law.
Tore *********
@Pete ******
indeed. And seems like people have never hears of double tax treaties. There is allot of storm about nothing with this tax hysteria
Roberto *********
@Pete ******
Yep. Always been that way. For their own selfish reasons the "Thai Tax Experts" are trying to entice gullible expats into paying a lot of money for unnecessary advice! 👍