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Answereda year ago

What are the tax obligations for expats in Thailand who stay over 180 days?

Chantelle ******
asked May 5, 2025
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So far what I understand of the tax obligations is:

1. Stay over 180days in 1 calendar year you become a foreigner tax resident.

2. You have to file tax on any foreign based income as remittance (basically pay tax on any money you bring into Thailand whether it be part or all of your wages, any withdrawals of ATMS etc

3. Your home country may have a dual tax agreement with Thailand which means if you get taxed in your home country then you may beable to get that amount credited to your tax eligibility in Thailand.

4. From reading a few docs and trying to make sense of it...am I right that regardless of a dual tax agreement if you stay over 180days you need to report the remittances and show proof of tax paid in home country etc??

Basically that if you stay over 180days you HAVE to file at least something and the amount will be determine dependent upon dual tax agreement/if youve paid tax in your home country?

Is there anyone that has done this yet?
Answer summary
Expats who stay in Thailand for over 180 days within a single tax year become tax residents, meaning they must file taxes on any foreign-based income that is remitted into Thailand. Tax obligations may vary based on existing dual tax agreements with one's home country, potentially allowing for tax credits. There is some confusion within the community regarding which income must be reported, particularly concerning remittances from savings versus taxable income.
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Anonymous ******************
Anonymous ******************
If you stay over 180 days in a Thailand tax year (1 January to 31 December) you become tax resident, this means you NEED to pay taxes on income earned this tax year that you brought into Thailand this tax year (bank transfer into Thailand, cash withdrawn in Thailand, cash brought into Thailand, card payment in Thailand). However, if you did NOT remit any income earned this year into a Thai bank account (e.g. Bangkok Bank) via transfer or cash deposit, it will be hard to pay taxes on it because the tax officer won't understand or know what to do without bank statements. So if you want to pay taxes you have to remit your annual income into your Thai bank account, and the only reason you would want to do that is because you don't want to be taxed on this income by your home country. To avoid your home country taxing you on this income, you have to ask a R.O.22 "Certificate of Residency for Tax Purpose" / "Certificate of Residency for Double-Taxation avoidance" to your tax officer, after you have paid taxes in Thailand, so you can prove to your home country that you are Thailand tax resident in case of investigation. You would usually need to provide your bank statements and your proof of income (e.g. invoices).
Pete *******
Pete *******
Anonymous participant 476 if you do not have assessable income in a tax year you have no filing requirement.
Anonymous ******************
Anonymous ******************
@Pete ******
define "assessable income"
Michael *******
Michael *******
@Pete ******
the last categorie is not like a global/general income rule ?
Pete *******
Pete *******
Anonymous participant 476 read the 8 categories under section 40 of the Thai Revenue Code, it’s clearly described.
Christopher **********
Christopher **********
Also from day 1 you must pay taxes on remote work (thai sourced income) even as a non resident and regardless of whther you remit it or not. Source: 5 accountants, all global accountancy firms published info, etc. You can offset this with DTAs with your country if they exist.

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Robert ********
Robert ********
So what you are saying is that if you come for 3 months then leave for 6 months and then come back for 3 months before leaving again then you are expected to pay tax. So you mean all those old pensioners need to pay tax on their pension even if they aren't making money in Thailand. Sounds a bit harsh.
Al**
Al**
I've never heard of anyone that isn't working and withdraws money sourced from foreign banks at Thai ATMs AND pays taxes on that money. For me at least that's unheard of still.
Michael *******
Michael *******
where did you read this "4. From reading a few docs and trying to make sense of it...am I right that regardless of a dual tax agreement if you stay over 180days you need to report the remittances and show proof of tax paid in home country etc?? " ?

It look to conflict with 3.
Chantelle ******
Chantelle ******
OP
@Michael ******
How I made sense of the information was that the requirement to file a tax return at the revenue office is still present, they will then take in all evidence and consider the DTA of your home country and credits to determine what is owed under Thai Tax liabilities?
Pete *******
Pete *******
1) Correct if in a tax year.

2) False, only assessable income is taxed.

3) Correct, you claim a tax credit against Thai tax liability.

4) False, only assessable income above minimum thresholds is reportable.
Axel *******
Axel *******
@Pete ******
here we go again. You are incorrect as you are ignoring the requirements under the tax code. Stop it mate.
Pete *******
Pete *******
@Axel ******
nope I am actually following Thai tax law to the letter. Only assessable income as defined under section 40 of the Revenue Code is reportable. Many live long term in Thailand completely legally without ever having an interaction with the taxman.
Peter ***********
Peter ***********
Pete *******
Pete *******
@Axel ******
the question is the other way round. Where do you see in the Revenue Code savings as one of the categories of assessable income that is liable to taxation.
Axel *******
Axel *******
@Pete ******
That does not answer the initial question of why you do not need to file a return unless you consider that your "savings" are non assessable income or you are earning very little money.

So the question is where in the code are "savings" defined and considered non-assessable
Pete *******
Pete *******
@Axel ******
Thai Revenue Code sections 40, 41 and 56 apply. In all cases it refers only to “assessable” income and section 56 gives the minimum filing thresholds below which there is no filing requirements.
Axel *******
Axel *******
@Pete ******
I have an am to dumb to find anything other than the Obligation to do so. Given that you know it it would be great if you could show me where it is
Pete *******
Pete *******
@Axel ******
please go and read the Revenue Code, you must qualify to be required to file taxes. Tax residency does not in itself lead to a filing obligation.
Axel *******
Axel *******
@Pete ******
I am very aware of this I have had previously pointed this out to you. However the point has not changed about your obligation to lodge a return if you are a tax resident.

I am sure that you are aware that the rules have changed last year as to what is considered "Savings" in the eye of the Revenue Department and how ANY funds remitted into Thailand are to be treated.

Please refer me to the legislation that states that you do not need to lodge a return even though you remit funds into TH
Pete *******
Pete *******
@Axel ******
what is and what is not assessable income is determined by the applicable Thai tax law. In this case section 40 of the Revenue Code. Savings are not listed as assessable income therefore when remitted do not attract a tax liability.
Axel *******
Axel *******
@Pete ******
very interesting. Would love to know what source your money comes from as even savings under the new rules are no longer tax Exempt
Peter ***********
Peter ***********
@Axel ******
Actually he's essentially correct, although it's difficult to be totally precise because every person is in a different situation. However, the very basic rule is tax is only liable on assessable income
Peter ***********
Peter ***********
@Axel ******
In which case you would already know how assessable income is determined, and how the residency criteria works
Axel *******
Axel *******
@Peter **********
I am Australian myself and had multiple sessions with my Accountant here and their counterpart in BKK as its an International Firm so I am aware of the DTA AUS-TH
Peter ***********
Peter ***********
@Axel ******
Refer to the Double Tax Agreement. I can speak only for Australia as every DTA may be different
Axel *******
Axel *******
@Pete ******
and who determines what is and isn’t assessable income? Self declaration?
Axel *******
Axel *******
@Peter **********
if you don’t mind please point me in the right direction in the tax code or any other legislation where I could read this. Thanks
Peter ***********
Peter ***********
@Von **********
Correct! Very clear and written in plain English! 👍👍
Pete *******
Pete *******
@Axel ******
false statement, only assessable income is declared. No assessable income = no declaration.
Von ***********
Von ***********
@Peter **********
not for you, but any others that are from Australia 🇦🇺

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Peter ***********
Peter ***********
@Axel ******
If a person has no assessable income, there is no requirement to submit a tax return. I'm in that situation, although my position again is somewhat different. Although I'm in Thailand for more than 180 days, I am a certified Australian Tax Resident, and under the terms of the DTA, this takes precedence over Thai Tax Residency, and hence I am deemed solely an Australian Tax Resident, hence I am not required to submit a tax return. This has already been confirmed by Thailand Revenue Office. But again, I emphasise that every individual is different and there is no "one size fits all" process
Axel *******
Axel *******
@Peter **********
That is understood, however he is essentially incorrect in saying that you do not need to file tax, by which I assume Chantelle Burt means filing a tax return, as you are obligated to declare all foreign and domestic income including pensions that is remitted into Thailand.

The only way to do this is via a Tax Return. Which portion, if any, of that money is considered assessable income and how much tax you may have to pay based on your eligible deductions DTA etc is a different kettle of fish
John *********
John *********
Is that correct? Your savings account you withdraw from an ATM you have to declare?? Sounds nonsense
Pete *******
Pete *******
@John ********
it sounds and is nonsense. Savings are not reportable.
John *********
John *********
@Pete ******
thanks Pete.
Peter ***********
Peter ***********
@John ********
ATM withdrawals and credit card expenditure are both potentially tax assessable as they are classified as "remittances". However, there is no hard and fast rule as every individual has a different financial situation and each country a different DTA
Anonymous ******************
Anonymous ******************
I spent around 4000€ monthly here, housing rent massages sports

Not gonna pay more than that.
Anonymous ******************
Anonymous ******************
I want boom boom for every 1000 baht I pay in taxes
Wannikea *********
Wannikea *********
If you can prove the remitted money was from savings not earnings before the year you become a tax resident, those funds don't automatically give you a tax liability.
John **********
John **********
You've got the gist of it but it's not a random 180 days. If you stay 180 days or more in a Thai tax year (a calendar year) then you are a Thai tax resident
Peter *********
Peter *********
Up to you, 1000s of people don't do anything without any repercussions.
Charles **********
Charles **********
What tax law?!
Wayne *********
Wayne *********
@Charles *********
Section 41 paragraph 2 of the Revenue Code

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