What are the tax implications of the Destination Thailand Visa for freelancers, specifically regarding the 180-day rule?

Question

DTV Tax
Hi everyone!

I’m planning to apply for the DTV (Destination Thailand Visa) for the first time, and I have a few questions about the tax situation.

I’ve been working as a freelancer for the past three months and have my own sole proprietorship in Turkey. I’m currently putting together my portfolio for the application. Before that, I was working full-time for a software company.

I’m a bit confused about the double taxation rules under the DTV. Once I reach the 180-day mark, if I leave Thailand and re-enter, does that mean I become subject to taxation in Thailand? Or does the 180-day rule apply regardless of whether I leave and re-enter the country?

I’d really appreciate hearing about your personal experiences, especially from those who applied from Turkey.

I know there is a double taxation agreement between Turkey and Thailand, but I’m not sure how it works in practice or whether it’s actually applied.

There seems to be a lot of conflicting information online, so I’d love to hear from people who have been through this process.

Thanks in advance! 🙏

Ask Thailand · Answer

The post discusses the author's concerns about tax implications when applying for the Destination Thailand Visa (DTV) after working as a freelancer from Turkey. They seek clarity on the double taxation rules and the 180-day residency requirement, specifically whether tax residency is established based on cumulative days spent in Thailand, regardless of re-entry. Comments from the community confirm that staying in Thailand for 180 days within a calendar year does establish tax residency, regardless of leaving and re-entering. They advise consulting with an accountant to navigate these regulations effectively.

Michael ************* · Answer

If you came in before year end 2026 you could move a crap ton of money tax free and not subject to Thai taxes…. Then you could live off of that for the entire time you are in Thailand in 2027 and not have any Thai taxes due!

Adam ******* · Answer

After 180 days, you are indeed considered a tax resident. However, I strongly advise speaking with an accountant first. Most importantly, if you continue paying your taxes in Turkey (keeping your address ) and do not hold a local Thai bank account, the only money subject to tax is what you physically withdraw from an ATM in Thailand...

John ********** · Answer

A cumulative 180 days per calendar year makes you a Thai tax resident for that year.

Nick ******* · Answer

It is 180 days per calendar year - it doesn’t matter how often you leave and re-enter.

Darren ******* · Answer

The 180 days is per tax year and not per visit.

What are the tax implications of the Destination Thailand Visa for freelancers, specifically regarding the 180-day rule?

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