What are the tax residency requirements in Thailand, and how can I avoid becoming a tax resident?

Nov 1, 2024
2 months ago
Robert **********
ORIGINAL POSTER
Tax Resident: if I understand it correctly you are only considered a tax resident if you stay more than 180 days per calendar year? This year I will be staying 166 days in Thailand, my plan is also to stay here the whole month of january 2025. Just want to hear your thoughts on this, I am 100 % sure I wont be considered a tax resident for 2024? Do they look at calendar year only, so I will be safe for 2024? Note: I know there are DTA in place but its impoirtant to me I do not became a tax resident here. Thanks for any advice!
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TLDR : Answer Summary
In Thailand, you are considered a tax resident if you stay more than 180 days in a calendar year (from January 1 to December 31). If you plan to stay only 166 days in 2024 and an entire January in 2025, you won't be a tax resident for 2024. This relies on the adherence to the calendar year, so being below the 180-day mark ensures you are considered a non-resident and thus not subject to Thai income tax on worldwide income. Additionally, individuals often discuss the implications surrounding double tax treaties, especially concerning their home country's taxation and potential liabilities in Thailand.
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Alyza *****
You won't but since Thailand is part of CRS agreement, your world income will be reported.
Mac *********
If you use the Mayan calendar, you'll hit 184 days; 183
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with the Hebrew, Chinese, and Hindu calendars; and 192 days with the Ethiopian, Korean, and Thai solar calendars. So, you're better off sticking with the most popular one, which counts between January 1st and December 31st! (sorry its Sunday and bored)
Bart **************
Taxation is by calendar year.
Rok ********
Thai fiscal year is 1st January till 31st of December.
Gerald ********
Have a look at this it gives you everything you need to know. Thailand Tax Changes For Expats 2024: New Rules, Filing Guide, And Key Changes Explained
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Bill **********
@Gerald *******
So it looks like Americans are the lucky ones whose social security pensions are tax free in Thailand and don't have to file a Thai tax return ,but state and private pensions from the UK are taxable in Thailand and receivers need to file a Thai tax return . The guy mentioned that the tax free allowance for pensions is just B
*****
0, but I saw that if you are over 65 it's B
*****
0 .Which is correct ?
Gerald ********
@Bill *********
when I had a 15 min free call with them he outlined the tax credits I would get like health insurance that's a tax credit and other things you can get tax credit for like being married and got kids they are some of the tax credits
Peter ****************
@Gerald *******
Yep. They told me my health insurance was not deductable. Think has to be Thai.🤷‍♂️ But I'm happy with the tax over here compared to Netherlands. For as long as the treaty is valid. They want to change it to have source tax, so then no choice so have to pay again in The Netherlands. W'll see.
Peter ****************
@Bill *********
The 190,000฿ is one of the deductables. Everyone gets a deductable of 100,000฿, everyone gets a deductable of 60,000฿ (all officialy family members. So not married is only one time 60k฿), above 65 of age a deduktable of 190,000฿ (this you mentioned) and at last the first tax slice of 150,000 is free (0%). So the first 500,000฿ is free as 65-plus not married.
Bill **********
@Peter ***************
Thanks if your information is correct I won't be paying much tax.
Peter ****************
@Bill *********
Right. As long as it's taxed as pension/income you bring in to Thailand and not 'world income' as in many countries. I pay tax already 6 years in Thailand so not have to pay tax in The Netherlands (avoid double tax treaty). So also take care I transfer about 650,000฿. 2nd slice is 5% so about 7,500฿ for a year 😉
Gerald ********
@Peter ***************
if you go on there website there is somewhere a link to get a free 15 min web chat mobile call, I sent them as much info as I had so they could have most of the answers ready for me,
Bill **********
@Peter ***************
A small price to pay for living here 😊
Craig ********
180 days in a calendar year. And if you are a tax resident at most you will be taxed on money you bring into Thailand. And then, only on money that is not protected by whatever double tax treaties your home country has with Thailand.
Eric ******
@Craig *******
That helps explain it. This is also why I haven’t followed through on my Non O Retirement extension. If you transfer the $800k baht ($6500/ month), is that what is considered “money you brought in”. And the double tax treaty (Thailand and the US have one in place) will always supersede whatever new regs are adopted? My pension is obviously taxed in the US so I think I’m ok, but it will be reassuring seeing everything in writing. Thanks.
Mel ******
@Eric *****
I would suggest bringing in the 800k thb in a calendar year where you are only in Thailand for 179 days or less. Then you won’t have to file tax forms etc.
Eric ******
@Mel *****
Or only stay in Thailand for less than 180 days. I had to bounce to Vietnam because my Non O expired and I'm liking it here. May just split the year between Thailand, Vietnam, the Philippines, Singapore, Malaysia, etc. Thanks for the reply.
Mel ******
@Eric *****
yep. That is what I am doing for 2024
Craig ********
@Eric *****
generally the way the double tax treaties work is that if you are taxed in your home country that tax is a tax credit in Thailand but because the Thai tax brackets are lower you could potentially owe the difference between what was paid in the US and what was owed here. But if you're talking about 800k thb and all of that was taxed in the US and all you would owe at most is the difference between the two you're talking about a very small tax liability. Most people in your situation would simply bring the money in not file the tax return in Thailand and never give it a second thought. The purpose of the changes to the tax regulations are not to draw tax out of retirees living on 20 grand a year USD. Complicating matters is that these new tax changes went into effect at the beginning of this year so nothing has happened because no one has filed their taxes yet and won't until March of 2025. Most retirees will not file a tax return and will never have a problem. But if you are concerned about some ambiguity then you'll be best off consulting a tax professional. I recommend calling Ben at integrity legal
Eric ******
@Craig *******
Definitely not getting into all the consulting stuff. I'll just bounce around SE Asia for the other 6 months and not worry about it. Thanks for the reply.
Craig ********
@Eric *****
yeah if you like bouncing around that's a great way. Lots of great places. Check out kampot Cambodia during your travels
Arnold **********
180 days in a calendar year,i only stay 179 days just to be on the safe side.
David *******
Re world wide income tax It's at the forefront of the agends for 2025 onwards. Legislation currently being drafted for cabinet approval.
Robert **********
ORIGINAL POSTER
@Arnold *********
i wouldnt say you are safe at 179. One day wrong on tour side and tax has to be paid 😄
Dave *********
@Robert *********
how do you think they actually enforce that on worldwide income?

(They cant)
Nick **********
@Dave ********
they don't care about worldwide income. It's only the income which is transferred to Thailand in a year you're tax resident.

You can earn a billion baht each year outside of Thailand, as long as you don't bring it in during a tax resident year it doesn't matter.
Michael ********
Calendar year
Pete *******
Thai tax year runs from 01 Jan to 31st Dec. You only become tax resident if you spend 180 days or more in Thailand in any given tax year.
Nigel ********
@Mel *****
same as me but we still send it here to live on and might get tax 😠😠
Mel ******
@Nigel *******
in 2023 and 2024 I brought in some extra money which will help me in 2025. In 2024 I will only stay in Thailand 179 days to avoid dealing with Thai tax forms.

In 2025 I will be in Thailand a lot so I will use my money that is already in thailand.

Playing by ear for 2026 onwards.
Tim ******
@Mel *****
I read in fb groups this is not anymore possible since 1.1.2024.

Any comments about that?
Mel ******
@Tim *****
???? I brought in money prior to 2024 and in 2024 I did not stay in Thailand long enough to be a tax resident. I am not clear which part you think is not possible. Perhaps you were meaning to reply to someone else’s comment…
Tim ******
@Mel *****
Sure, only if you are >180 day in Thailand.
Mel ******
@Tim *****
hence my answer that I will be in Thailand less than 180 days in 2024
Tim ******
@Mel *****
Ok.

But

"In 2025 I will be in Thailand a lot so I will use my money that is already in thailand.

Playing by ear for 2026 onwards.

😁
Mel ******
@Tim *****
yes.2026 I might go back to 179 days a year in Thailand. In 2025 I will live off the money that I already have in Thailand and won’t bring in new money in 2025
Tim ******
@Mel *****
Previously, Thai residents paid tax on foreign-source income only if the income was brought to Thailand in the same calendar year. Instruction No. P
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effectively eliminates this loophole. Now, any income earned overseas from employment, business, or property, regardless of when it enters Thailand, must be declared, and taxed in the year the income is earned.

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%20new%20tax%20treatment%20has,such%20assessable%20income%20to%20Thailand
Nigel ********
@Mel *****
I live here all year now
Mel ******
@Nigel *******
I also live in Thailand but this year I will only be in the country for 179 days
Pete *******
@Nigel *******
if you were Thai tax resident in 2023 then any cash in the bank as of
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/2023 is classed as savings and if remitted in future years when you are Thai tax resident is exempt from taxation.
Nigel ********
@Pete ******
my wife & i each have 800,000 for are non o retirement does that mean we're be liable for tax on that as well
Pete *******
@Nigel *******
that depends on your personal situation. Were you tax resident in the year when the funds were remitted? If so what was the source of the funds as that determines if the funds are classed as assessable income or not.
Nigel ********
Pete Powerall my money's ARE taxed in the uk that I send here
Pete *******
@Nigel *******
the fact that your money is taxed in the UK is irrelevant to Thai tax law. The DTA gives you a tax credit for UK tax paid but depending on your Thai personal allowances and deductions and remitted amounts you may still have a Thai tax liability.
Nigel ********
@Pete ******
ok will check that out

Thanks 🙏🙏
Phil *****
@Pete ******
what if your retired with no income?
Pete *******
@Phil ****
firstly you must jump the hurdle of being tax resident. Then you need to clarify what “no income” means. If you are tax resident and remit no assessable income during the tax year then you don’t need to file and don’t even need a TIN.
Nigel ********
@Phil ****
What do you live on ?
Phil *****
@Nigel *******
savings and social security
Mel ******
Sab *****
@Pete ******
how do you become one? I spent 186 days in Thailand this year (already left). Everyone talks about being a tax resident after 180 days but no one actually gives clear instructions what exactly i am suppose to do once i passed 180 days. Who do i inform now? Where do i get a tax form? Where do i file it? To which bank account will i send the tax i suppose to pay? How do i know how much tax i pay?

No one stopped me at the airport, despite I'm sure they could see in the system that i passed 180 days.
Pete *******
@Sab ****
just because you automatically become tax resident after 180 days does not mean you automatically have a tax liability.
Daniel *************
@Sab ****
following this, but whether you pay taxes or not might not be one for immigration
Robert **********
ORIGINAL POSTER
@Pete ******
thank you very much, sounds like you know your stuff 🙏
Ruud ******************
@Pete ******
correct
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