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What are the updates on tax for foreigners in Thailand and how does it apply in 2025?

Dec 14, 2025
a day ago
Remus ******
ORIGINAL POSTER
What are the updates on Tax for foreigners? Is it applicable for 2025? Does it apply for anyone staying over 180 days in a calendar year, or is it 180 days per entry? What if it's 10 days on a visa exempt, and then 180 on DTV in a year? Do those add up and count towards the total? Thanks
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TLDR : Answer Summary
In 2025, individuals staying in Thailand for more than 180 days within a calendar year are considered tax residents, regardless of visa type. This includes cumulative days from multiple entries. Specific rules about tax applicability for various visas, particularly for non-O and DTV visa holders, are still in draft form and not officially enforced yet. While DTV holders are generally not allowed to work, they may be taxed on remittances, which could be addressed under double tax agreements if applicable. For those interested in personal tax implications, consulting with a Thai accountant or tax attorney is advised.
DTV VISA RESOURCES / SERVICES
Sefton ********
This video clearly states the actual rules.

Enforcement of the rules appears inconsistent even non existent, that confuses westerners for some reason. Why I don't know as that's the same on almost every rule here aside from 112.

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85/deeper-dive-do-you-owe-income-tax-in-thailand
Anonymous ******************
If you spend more than 180 days in Thailand in a calendar year you are considered a tax resident. What visa you are or are not on is largely irrelevant (there are some explicit tax exemptions or limitations for LTR visa holders). It doesn’t matter if you aren’t there for 180 days consecutively it is all cumulative.

That being said, since DTV holders can’t legally work in Thailand, they’re realistically only really taxed on remittances and those are likely covered by a double tax agreement (assuming you paid tax in a different jurisdiction).

If you’re actually concerned about owing tax, you should probably contact an actual Thai accountant or tax attorney.
Anonymous ******************
those found not compliant are deported
Phil ******
Anonymous participant 459 jeez that's 60 million Thais
Steve **********
Seen a post from the farang solicitors about this issue.

They stated a tax burden in Thailand is subjected to long term 180 days or over.

Take that as you like.

There has been talk about any monies entering the country including pensions bit it is what it is.

Find out as we go.
Dany ********
@Steve *********
my question would be: if your country has a DTA and you pay tax in your home country, do you then need to fill a tax document in thailand that would result in 0 anyway?
Pete *******
What foreigner tax updates?
Andrew ********
Its only a draft not passed or offical yet and if im not mistaken once passed it will allow time for adjustment I dont think 2025 income will be included and its 180 days in calendar year - it doesnt apply to tourist as visa exempt can not spend more than 150 days a year in country - they are specific that it applies to non-o visa DTV is a tourist visa however you can be here more than 180 days a calendar year thats the confusing part - its visa specific so it will be interesting how that works with DTV holders due to the fact you will have to get a tax ID number at the revenue office and show visa for it as well - im im the process to get a tax ID im on a student visa
Phil ******
No its law
Nick *******
@Andrew *******
what are you on about - it’s been effective since Jan 2024, and you can could have spend more than 180 days visa exempt in 2025, because they only clamped down recently. The level of misinformation in your post is wild 🙈
Sefton ********
@Andrew *******
the memo was published in 2023, it started Jan 1 2024..
DTV_Be*******
You have to pay taxes on an ed visa

That’s new to me
Sefton ********
DTV_Begpacker visa is irrelevant (except LTR) its time in country NOT visa that establishes tax residence.
Remus ******
ORIGINAL POSTER
Thanks for the explanation. What about tourists that stayed more than 180 days in 2025 doing 3 exempt entries and an extension? Do they fall under the tax rule?
Andrew ********
@Remus *****
the way they are limiting it is by number of days you been in thailand on exempt the golden number looks to be 150 days max using exempt. Actual tourist who visit will not use it. For example people who come here visit and return to their home country then come back later dont have much to worry about. They are cracking down on border runs
Andrew ********
@Remus *****
they cant be here that long on visa exempt anymore they are enforcing immigration rules on it. Example : if you come on exempt and use a 30 day extension leave and come back you can only extend 7 days they are also refusing entry with people who leave and come right back. They are cracking down on it hard now
Dany ********
@Andrew *******
his question was specifically about the past year 2025 where people did spend more than 180 days on visa exemption. he didnt ask for visa exemption rules going forward
Andrew ********
@Dany *******
yes - see where I said calendar year - that means the time in 2025 will reset upon January 2026 - as per guidance ive read from immigration where they use the language "calendar year " not "12 month period "
Dany ********
@Andrew *******
all of that doesnt matter. tax is about the calendar year and he spend more than 180 days on visa exemption in the country. so again, this is about tax and not visa exemption. and for

tax the visa doesnt matter. 180+ days in a calendar year inside the country will make you a tax resident.
John **********
180 days or more in a calendar year makes you a tax resident irrespective of visa.
Remus ******
ORIGINAL POSTER
@John *********
what if it's an entry exempt, as that's not considered a visa
Anonymous ******************
@Remus *****
It doesn't matter. Visa or not, you'll automatically become a tax resident after 180 days per calendar year in Thailand.