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What are the tax implications of staying in Thailand for over 180 days on a DTV visa?

Feb 12, 2025
a month ago
Marb ********
ORIGINAL POSTER
So I’m about to stay 6 months in Thailand, previously was here for 3 on tourist visa. What is everybody’s thoughts regarding becoming a tax resident after 180 days? It’s this huge issue that’s lingering over my head and it’s stopping me from enjoying myself because I’m paranoid about future tax complications.

So far there’s no clear answers or guidelines for anything, which makes it even more confusing. Has anyone gone to the tax office or tried to register for tax ID? How is everyone going to deal with this?

If anyone has any insight or experience with trying to work this out with officials would be interested in hearing your thoughts
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TLDR : Answer Summary
The discussion revolves around the concerns of a traveler staying in Thailand for 6 months while pondering the tax implications of becoming a Thai tax resident after 180 days. Several comments highlight the confusing nature of the tax regulations in Thailand, specifically for those on a DTV or Retirement O visas. Users share their experiences with the local tax office and the need to potentially file a tax return, even if it is zero remittance due to assessable income conditions. Insights regarding Double Taxation Treaties and the necessity to determine one's tax residency based on home country rules are also emphasized. The general consensus advises a cautious approach, suggesting that most long-term visitors may not face immediate tax liabilities.
DTV VISA RESOURCES / SERVICES
Erin ******
What about soft power DTV way ?
Stefan ******
@Erin *****
That doesn't make any difference on your tax liabilities.
Erin ******
@Stefan *****
Can you explain a little more what sort of tax I will pay? Only expenses staying at Airbnb accommodation and Grocery.
Greg ********
@Erin *****
You will only be liable for tax if you become a Thai Tax Resident. It is not straightforward and to give an easy answer in a group like this. The main qualifying criteria is staying in Thailand 180+ days in a calendar year which is the same as the tax year. Tax is assessable anonymous you remitted to Thailand as you cannot earn any in Thailand on a DTV. That assessable income is also subject to allowances and Double Taxation Treaties. It is not something to be even thinking about right now unless you are bringing very large amounts of money of untaxed income each year.
Jonas *************
@Erin *****
all your money are belong the Thai girl or "partner" ;-)
Wayne *********
It is nothing new and most won't be taxed
John **********
@Wayne ********
while there was previously a tax liability you could work round it by deferring remittance to the year after income was earned. This is no longer the case and assessable income remitted to Thailand from
*****
/2024 going forward has a tax liability
Wayne *********
@John *********
For the next 5 years I won't be having anything coming into Thailand so won't have to worry about that
Jarek ************
@Wayne ********
BS, unless you're making peanuts you will be taxed subject to the dual taxation treaty between your home country and Thailand.
Wayne *********
@Jarek ***********
Yes I get taxed in the UK, I've used an accountant here in Thailand for the last 5 years, I have my tax number and have never paid any tax in Thailand yet
Jarek ************
@Wayne ********
depends on the source of income and the amount of taxes paid back home subject to Dual Taxation treaty. If your home country had lower taxes, then you will most likely be paying taxes in TH.
Wayne *********
@Jarek ***********
That's why you need an accountant
Jarek ************
@Wayne ********
yap, one more BS thing to deal with for the pleasure of being able to spend our money here 😁 F it, I and few other people I know will just stay here under 180 days and not bother with it. It's their loss.
Steve ***************
Even if no tax is due, to comply with the 180 day rule in any calendar year, you need to file a zero remittance tax return. An accountant can do that for you cheaply. To the best of my knowledge, this March will be the first deadline for those who have stayed in the Land of Smiles for more than 180-days. Making a 2024 return mandatory. An accountant can advise about double taxation treaties and any exemptions, along with ongoing tax strategies for those living in Thailand long-term
Michael *******
@Steve **************
I had feedback from lawyer who tell me that I'd you don't remit to thailand assessable income, you don't have to fill a 0 tax report ... and when i go to thai revenue department they did not want to give me tin number without taxable income ...
Steve ********
@Steve **************
In most cases it's not necessary to complete a tax return if you have zero assessable income. In my case, I was unable to obtain a TIN on a non-o visa extension having tax residency in another country. The tax office does not want to create additional unnecessary work for themselves. Many people have paid upwards of 8000 baht to unscrupulous "tax agents" for this "service". Sadly at the moment it's a free-for-all situation with tax agents spreading fear whilst touting for business. My advice to everyone at the moment is to do nothing and wait and see what eventuates
Greg ********
@Steve *******
I am in Chiang Mai at the moment. Keep getting adverts for a seminar later in the month for 2500 THB. I bet the hard sell is on even after paying up for attendees
Marb ********
ORIGINAL POSTER
@Steve *******
this is a good point and also what makes it so difficult. If we can’t even go to tax experts for advice about this how on earth are we supposed to know what to do? It’s so complex
Steve ********
@Marb *******
Simple. Do nothing. The tax residency thing has been in place since the 1970's. The government is not interested in chasing pennies. They have bigger fish to fry
Greg ********
@Steve *******
Paper napkin calc. 30k DTV Tax Residents bringing in 100k THB a month woukd be 100m USD (Double checking figures in case I have made a big booboo) lol Very optimistic figures I admit. Probably better to look at pensioners :-)
Steve ********
@Greg *******
The DTV'ers must first establish tax residency. They are still tourists. Much will depend on tax residency and economic ties elsewhere. For some (definitely Australians) they will be deemed tax residents in another country putting them beyond the Thai tax net.
Greg ********
@Steve *******
Whatever happens in practice there is nothing happening right now and not likely for anyone in tax year 2025.
Steve ********
@Greg *******
I tend to agree with Benjamin Hart on that score, that nothing of any great consequence will happen this year, and for many expats, if at all. There has been nothing to stop Thailand Revenue going after retirees in previous years, but they chose not to. In light of the government's push to getting as many foreigners as possible into the country spending money, it's highly unlikely they're going to start going after money by way of tax. My "turnover" in Thailand is about 85k per month, and although I acknowledge that 7% VAT on that is not a great sum, the fact that I'm putting 85k into the economy each month is of some value. I wouldn't be the only expat in this situation, and to drive people away from Thailand in the pursuit of small amounts of income tax would be counter-productive
Greg ********
@Steve **************
I have submitted tax return for years. Processed by international tax consultants paid for by a large global Japanese firm I worked for. I lived off savings in Thai bank whole of 2024 ie no income and no money remitted into Thailand. I have been advised no need to submit Tax return. I will ask advisors again as submitting a return is not hard as Thai tax form is easier than most. As it stands though my current advice is no return required. I might even take a trip to my local tax office and ask them next week. I know someone else who asked a very similar question and they were told by their tax office no assessable income no need for tax return.
Marb ********
ORIGINAL POSTER
@Greg *******
it’s just so annoying that they can randomly impose this rule, even though there’s no clear rules or laws atm but then soon as you stay 180 days or more it’s enforced at any moment
Greg ********
@Marb *******
Technically nothing has changed though regarding tax residency ie 180+ days in country you are deemed a tax resident. It was just not enforced previously and up to now it is still not.
Steve ********
First and foremost read the DTA which applies to your home country. As the DTV is essentially a glorified tourist visa there's every possibility you will retain tax residency in your home country, but only your own country's criteria and your DTA can give you these answers
Greg ********
@Steve *******
Good point about establishing where you are actually tax resident. For example UK is different from Aus in this matter. I suspect many DNs have no tax residency :-) The DTA is a good point too but it also depends again on where that income is landing. It can get complex. I much preferred the days when I was paid through the BVI into a Luxembourg bank lol
Wannikea *********
Bring big amounts of cash. Tax liability is based on funds remitted to Thailand
Marb ********
ORIGINAL POSTER
@Wannikea ********
is it possible they would note this down then ask to see the cash again when you depart? If you come in with 20k then leave with zero would they not give you a tough time? Or maybe they don’t take notes like that, not sure
Wannikea *********
@Marb *******
of course not, money is brought in to be spent ideally. Why would you bring money to just take it out?
Marb ********
ORIGINAL POSTER
@Wannikea ********
well I just assume that it would be similar to the way they crack down on people who border bounce even tho it’s not breaking the law. I feel if they see you trying to use any loophole they would get pissed and deny entry. I barely made it in with just a standard DTV and it’s only my second time in Thailand lol asked a million questions about why I’m here and what I’m doing etc
Greg ********
@Marb *******
You only have to declare over 20k USD. How would they know what you come in with? What about a foreign bank ATM taking out 30k THB? How can they track that unless bya TIN? Checking 20 million visitors a year to see if they are Thai Tax Residents. Let's be practical here.
Greg ********
@Wannikea ********
20k USD per entry without declaration?
Wannikea *********
@Greg *******
well the sticky part is you can enter Thailand without declaring $20,000 or less but if you're leaving with more than $10,000 from the US then you must declare it. Probably this person won't be spending $20,000 or even $10,000 in 6 months
Greg ********
@Wannikea ********
You make a very good point about the amounts a DTV holder will be spending per month. I had a couple of conversations with the Thais from my old team about this. Some of them got quite heated up over this lol
Greg ********
As you say there are no clear answers as to how it will be implemented in practice. As an example Retirement O visa holders who were in Thailand 180+ days last year are technically tax resident and in theory should be submitting a tax return by end March if they have assessable income remitted into Thailand. Some have been able to get a TIN while others turned away from local tax office. From posts in groups I would guess a vast majority will not be submitting a tax return for 2024. The tax and immigration systems are not currently linked. If they do that will be a game changer. A DTV holder should be watching and waiting is my personal view. Latest from Integrity Legal (some people like his views others are wary) is predicting 2026 will be the year when O, DTV etc will be caught up in a somewhat integrated tax and immigration system. That would imply a tax return by end March 2027 but might include tax clearance certificates etc. Once again though there is nothing official from govt sources. Under current rules only funds remitted into Thailand are assessable. These are then subject to Double Taxation Treaties and other allowances. As I said my own view is watch and wait.
Andi ***********
@Greg *******
well said
Greg ********
@Andi **********
There is a UOB Thai Tax calculator. You can enter monthly incomes etc and calculated estimated tax. This is assuming all income is assessable and based on standard Thai taxation rates. I played eith it before and the taxation amount is not crazy assuming average amounts I woukd assume most DTV holders are remitting
Andi ***********
@Greg *******
Yes, the tax rates are not like in the UK...majority of DTVers are going to be at the lower end.
Greg ********
@Andi **********
Just did a vanilla example of 100k THB a month with basic allowance and nothing claimed. Tax for years 125k THB I know a few people in Bangkok paying that a month on a 15% BOI rate
Andi ***********
@Greg *******
It uis better tax wise to mvoe to DTV ?
Andi ***********
@Greg *******
50K BHt a month salary you pay
*****
THB , if you have expenses that can be reduced
Greg ********
The 100k a month was income. I cannot link to the calculator but Google "UOB Thai Tax Calculator" and play around