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What Thai taxes apply to a foreigner staying over 180 days on a DTV visa?

Jun 12, 2025
2 days ago
Hi

Ref : *“Subject to Thai tax should you stay longer than 180 days”*

Need some help/advice please

Currently living in the UK and looking at a DTV visa. I understand criteria and that this is technically a 5yr visa where you need to leave every 180 days and your income must not be derived from Thailand, I would also been deemed a Thai resident for tax purposes. I’m fine with all these points

What I don’t understand is, when I stay over 180 days I become subject to ‘Thai Tax’.

I fully understand UK tax (income tax) but can anyone please clarify what specific Thai tax’s I would become subject to??

My intention is to run a UK bank account & Uk Credit Card, i.e. Revoult & Starling & Amex for withdrawals, rental/condo/restaurant/bill payments etc. I will NOT remit/transfer any money to a Thai Bank. I guess I will have some bills in my name. I assume this arrangement is how most digital nomads operate

Would using apps such as TAGTHAi be deemed as remitting money to Thailand?

(Ironically i've heard the thai banks are closing all accounts down for non-residents without a long term visa, hence i couldn’t even get a thai bank account even if i tried).

i read i would need to file a tax return TIN every 6 months (which I understand I pay for) but would my actual tax liability be; ฿0 thb based on the info I’ve provided?

Thanks in advance for the advice
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TLDR : Answer Summary
The discussion revolves around the tax implications of living in Thailand with a DTV visa, particularly concerning foreign income. Once a resident for more than 180 days, one becomes subject to Thai personal income tax on assessable income, defined as income derived or brought into Thailand. Users emphasize the importance of understanding the definitions of remittance and assessable income, suggesting consulting with a tax advisor due to the complexities of Thai tax law and the potential for double taxation treaties. There are shared insights on electronic remittances, potential liabilities, and the necessity of filing a tax return in Thailand, even if certain income might not attract tax.
DTV VISA RESOURCES / SERVICES
Charles **********
They are hopefully changing the rules already, Thailand is facing a liquidity crisis and needs inflow of cash

They’re planning of making it two years tax-free remittance , but nothing said in Stone yet
Milo *********
My understanding:

Once you're a tax resident, foreign-sourced income (like salary from a foreign job, dividends, rental income abroad, etc.) becomes taxable if you bring it into Thailand in the same year you earned it.

For example, you earn £50,000 in the UK in 2025 and transfer it to your Thai bank account in December 2025, it is taxable in Thailand.

However, if you earned that same £50,000 in 2024 and only transferred it to Thailand in 2025, it’s not taxable, even if you’re a tax resident in 2025. Thailand taxes foreign income only if remitted in the same year it's earned.
Alfonso *******
@Milo ********
Hi -

> Thailand taxes foreign income only if remitted in the same year it's earned.

is there any guideline to avoid "mixing money"? Should I create a new bank account for 2025 income so that if I send money to Thailand it's clear that it's not the same money as the one I've earned in 2025? or? Thanks!
Pete *******
@Milo ********
incorrect. If you are tax resident in 2024 and you remit income earned in 2024 in 2025 and you are still a tax resident in 2025 then the remittance is taxable. Thailand taxes foreign income earned whilst tax resident even if remitted in future years (as long as you are tax resident).
Milo *********
@Pete ******
ah yeah.. I was thinking about pre-Jan 2024, when the rules changed.
Dany ********
good luck to the authorities to proof that your money is INCOME and not just old savings… this shows how useless the system is and that you not have to worry.
Dnatjugweme ************
@Dany *******
Sorry but the burden of proof is on you, not on them. So good luck to anybody trying to prove that the money comes from savings, not income. Unless they don't have any income at all of course.
Dany ********
@Dnatjugweme ***********
the burden of proof is not on me. i do not have to proof that the money on my foreign bank account is an old saving. even if it is mixed with income. there is no law that states „proof that the money you remit is not income“. so no one will ever be able to tell. i do not have to proof to any authority where my savings came from x years ago.
Dnatjugweme ************
@Dany *******
The burden of proof is on you. You have to prove that the money you are remitting into Thailand comes from savings. Which is very difficult obviously. What I am trying to tell you is that you won't win in such a situation, unless you are extremely well prepared. Don't expect to just put the burden of proof on them, it is not how it works.
Dany ********
@Dnatjugweme ***********
and what DTV holder had to do it yet? or what other visa holder? or is it just fearmongering? 🤣
Dnatjugweme ************
@Dany *******
I'm not saying this will always happen to everybody. I'm just telling you that you won't be able to say "ok, prove me that it's assessable income". You will have to prove that it's not.

And yes of course, the regulation is new, so we may not have examples yet, but it could happen, and if it happens, you won't be able to tell the Revenue Service "prove me that or that". Because in the end, the burden of proof is on you.
Anonymous ******************
They won't unless you're audited and need to show all the documentation.

We're talking about a country that has a mostly ineffective and underfunded police force where you can get a way with almost anything.

See the red bull case.
Dany ********
Anonymer Teilnehmer 965 yeah so it is pretty useless to think about tax and go crazy about it. nothing will happen and no one can proof anything. :)
Abe *******
Following
Todd *********
Obviously you WILL remit money to Thailand as you will live here. Every penny you turn over to a Thai landlord, restaurant, bar etc is fully traceable. That… is what remittance is
Pete *******
@Todd ********
agree, moving funds into Thailand whether electronically or physically is bringing funds into Thailand but not every remittance is taxable. Only assessable income remitted whilst tax resident is taxable.
Todd *********
Jon **********
i wouldn’t worry too much about it if you’re not making transfers into thailand. People here suggesting that the thai tax dept will be able to link your credit/debit card to your passport are in dreamland.

Secondly, although this is not yet confirmed, but its likely that there’s in an incoming change to the tax stance on remitted funds :-

if it is earned within the current or previous tax year, it will not be subject to tax.
Dany ********
@Jon *********
no one will be able to proof that your remitted money is INCOME. so there is really nothing to worry about.
Pete *******
@Jon *********
he has already said he will be making remittances. I can see no comment stating that the “Thai tax dept will be able to link your credit/debit card to your passport”. What comments are you reading?
Jon **********
@Pete ******
I do, and I’m not worried about it. You rush off and go get your TIN now 🏃‍♂️💨
Pete *******
@Jon *********
childish response.
Jon **********
@Pete ******
Where does he say hes “using apps”?

He asks the question if using TagThai app is considered a remittance.

Linking the passport to card spending is the next required step, if, as according to Dnatjugweme, “card spending is considered a remittance”.

If in practical terms the thai authorities CANNOT check the ‘millions per day’ card transactions -check who the owner is, check their visa status, check how long they have been in thailand in current tax year, in order to demand tax, then the fact that card spending is technically a remittance is irrelevant.
John **********
@Jon *********
2 points. 1 Thailand has computers. 2 Thailand is a signatory to CRS
Jon **********
@Jo**
CRS doesnt cover credit/debit cards.

Thailand having computers doesnt change the points I listed, it would take years to implement what you suggest.
John **********
@Jon *********
most people who have debit/credit cards do so via their bank. The bank reports account activity
Pete *******
@Jon *********
ahh ok so it was just you projecting a link to the passport, no one actually said it. It’s clear you do not have a grasp on tax matters.
Jon **********
@Pete ******
Dnatjugweme says that card spending is considered a remittance.

The OP states “I will not remit any money to a thai bank”

Hope that helps.
Pete *******
@Jon *********
but he’s using apps which is remitting funds. And the link between passport and card usage?
Dany ********
@Pete ******
using an ATM with any card = remitting
Pete *******
@Dany *******
correct.
Pete *******
1) After 180 days in the Kingdom in a calendar year you become automatically Thai tax resident and subject to Thai tax law. Thailand charges every tax resident personal income tax (PIT) on a sliding scale from 0-35%. PIT is charged only against assessable income therefore not all funds remitted may attract a tax liability.

2) It is irrelevant that you don’t have a Thai bank account into which you remit funds. The Revenue Department classifies a remittance as “bringing into” Thailand either electronically or physically. If you move funds into Thailand via apps it doesn’t make any difference the Revenue Dept will still assess it for a tax liability.

3) You need to file taxes once a year and ONLY if you qualify. You can be tax resident and never have a tax filing requirement due to the funds you bring not being assessable income.

4) You will need to get a taxpayer ID within 60 days of remitting assessable income.

You will need to file taxes if you remit above certain minimum thresholds (60-220k baht depending). Obtaining a TIN is a free service at any Revenue Office. Filing a tax return is a free service, filing online is a free service.

5) If you come with a DTV and enter Thailand in July then you have five months to enjoy tax free remittances on ANY funds as you would not be tax resident in that year.
Eve ****
@Pete ******
Very informative, thanks! Do you have a link so I can understand what type of income would be assessable?
John **********
@Eve ***
pretty much all earnings are assessable. The type of income that is not assessable usually relates to government pensions etc
Eve ****
@John *********
Thanks! However it is my understanding that earnings become assessable only when brought into the country, correct?
John **********
@Eve ***
correct
Pete *******
@Eve ***
correct, foreign income must be remitted before it can become assessable.
Pete *******
@Eve ***
certainly, go to the Thai Revenue Department website and look up Sections 40, 41 and 56 of the Revenue Code.
Eve ****
@Pete ******
Thanks a lot!
John **********
It's 180 days or more in a calendar year that makes you a Thai tax resident. If you transfer assessable income (earnings, dividends, etc) to Thailand by any means then such income is liable to thai tax. Even if you use a credit card and pay the balance off from income that is subject to Thai tax, similarly even if all you do is pay bills in Thailand by transferring income to the recipients bank account then that money is taxable
Tom ********
As has been mentioned here before get a local tax advisor.

UK and Thailand have a double taxation treaty FYI
Guillermo *********
If you stay in Thailand for more than 180 days you do taxes here . If not than you dont have to worry about it. All they care is about the 180 days in the country…the way you use the money here is up to you and the means you use too. Hope this helps
Anonymous *************
ORIGINAL POSTER
@Guillermo ********
, thank you for your reply. as mentioned, its a 5yr visa, hence i will stay in thailand well over the 180 days per calender year, so want to understand what exactly i need to worry about.
Anonymous *************
ORIGINAL POSTER
thanks for this info, i'm a digital nomad and plan to work 2-4 years in thailand and then look at a Long Term Resident visa's (due to early retirement), hence seem to fit the criteria for the DTV initially.
Luit *****************
Anonieme deelnemer Having a visa wit a validity period of 5 years and a maximum stay of 180 days does not automatically imply you stay over 180 days in a calendar year.

It certainly is not intended to do so and lots of people will use it as intended and not use it as a visa to live in Thailand because for that purpose are other visa available.

Tax rules have nothing to do with DTV and change often, but are mainly targeted on people with Thai nationality, but when staying 180 days or more you will be a tax resident.
Guillermo *********
Anonymous participant the DTV is a TOURIST VISA AFTER ALL and is not designed for you to stay 5 years in Thailand you could do that if you report every 180 days but most people would not intend to live in Thailand permanently for 5 years as there are other visas for that. Now that you tell me you would live here that long than i would have to suggest you to contact a tax person as there are a lot of things than come into place for taxes. Me as an american for example i have to pay taxes on my worldwide income eventhought i dont reside in the us. Look into tax treaties as sometimes countries do have legislation so you dont end up paying double taxes. I wish you the best and goog luck in your stay in thailand
Todd *********
@Guillermo ********
all wrong. Whether is was designed to stay for 5 years or not is irrelevant. You CAN stay for five years on DTV.

For Americans, it sucks because you are all tax prisoners. But the rest of us are not.

The tax treaty between Thailand and the posters nation will determine much of the tax liability. And as DTV is not a working visa for Thailand, there is no work related income
Guillermo *********
@Todd ********
i totally disagree and Inmigration too. If this was a 5 year visa you would get a bank account for instance, and many other things people would need in order to stay in Thailand that long . This is A LONG TERM TOURIST VISA…. important destinction here… is for nomads, people that want to learn Thai and all those softs options that people can utilize to secure it. Dont believe me go to immigration some parts of Thailand have no idea this even exist. They do not have systems in place for people like us… LONG TERM TOURISTS THAT CAN CONTRIBUTE TO THEIR ECONOMY 🙏
Todd *********
@Guillermo ********
being younger than I doesn’t necessarily make you a stupid, wanna be American. But acting that way makes just might. Funny stuff. Dial it down my little vaquero.

Ok, my boy, you don’t understand global visas and how they work. Or the Thai system. Nothing wrong with being young and naive. Which boat did you catch to get over here?

‘YOU’ ( a lost and simple lad) can’t ‘guarantee’ a goddamn thing here. ‘Checks’ you say? You don’t even understand the system. ‘Not a permanent visa’ lol. Thx for the tip son. You realize 5 years is not permanent right?

The PROPER VISA for anyone under 50 wanting to live in Thailand for the next 5 years is the DTV. Its dirt cheap and anyone can get it.

Here is some big advice… you don’t have a clue. I’m quite well aware of the game and how to effectively play it. If you look on the map of life 5000 miles ahead of you, you will see me. Good luck son, you are gonna need it
Guillermo *********
@Todd ********
WOW the backpacker cycle just never ended for you. You should be in the retired visa forum …..i really hope by the time Im your age i dont have to deal with what you are dealing… it must be really stressful. . If i wanted to be an American i would be in America right now dont you think ? but im a REAL NOMAD a person that actually qualifies and matches the description and the scope of this visa. I also have seen over 167 countries and counting so far. I do understand how GLOBAL VISAS work as a matter of fact im on my 8th passport right now, and can tell you the DTV is NOT HOW YOU DISCRIBE IT its a long term tourist visa old man get over it. By the way im new to this forum. I just got my visa approved last week in 3 business days in Hanoi. Let that sink in for a second ok. For the respect of others in this forum this will be last response to you and your limited understanding on the DTV visa. I truly hope things get better for you in life 🙏
Todd *********
@Guillermo ********
you definitely hope you do, but realistically, you have no chance. Stressful lol? I have residency in 3 nations, not my own. And you are clearly having struggles that the stupid tend to face with visas. Nothing new. Oh geez lol. Have a look at you 😂😂 you sounded just young and naive. But actually well settled into middle age. Congrats on living that long!

I could never never have guessed you are new to this forum. You seem so knowledgeable. 😂

Oh good, a failed American and wanna be nomad. Well done- that’s so sweet. You are trying hard. Your parents must be so proud. And I’m so happy you managed to get the tourist visa you needed. It’s not like you could afford the travel anymore. Maybe find a nice little rental in Issan and see how it goes. Good luck you will need it dip💩
Todd *********
@Guillermo ********
you can disagree all you want. But it won’t change a thing. And I don’t need to go to immigration to prove you wrong lol. It’s no secret you are wrong.

We agree it’s a tourist visa. That also allows 5 years of residency…. Not exactly ‘tourism’ at that point is it?

It has NOTHING at all to do with wanting to learn Thai. Language students are not eligible. Dont be ridiculous.

‘You would get a bank account’. This is basically an IQ test for DTV holders. You cannot walk into a bank and get an account with your visa. People with problem solving ability sort this out quickly, others never will.
Guillermo *********
@Todd ********
ok says who again ? the old guy from BC 🤣. Ok my man you are the reason why the embassies are given people a hard time for the DTV visa. This is NOT a permanent visa and i can guarantee you there will be checks for people that want to cheat the system. Going back to the visa again is not for people to cheat the system by not paying their proper visa fees if their real intentions are to move to thailand permanently, get the proper visa and PAY THE FEES thats all. I really hope you never have an emergency DURING YOUR LONG INTENDED STAY and when coming back have your visa cancelled and start crying here because ITS SUDDENTLY NOT FAIR. A little peace of advise my pal. LEARN THE RULES OF THE GAME… THAN PLAY BATTER THAN ANYONE ELSE not the other way around OK. I hope you get the point this time . Its never to late in life to learn the fundamentals🙏
Greg ********
If you are a tax resident in Thailand the tax return is submitted once per year by the 31st March following the tax year which is same as calendar year. Even of you are tax resident and have a TIN you may not need to submit a return of you have no assessable income. In fact some Tax Offices will not issue a TIN of you have no assessable income.
Dnatjugweme ************
Paying for expenses with a foreign card is considered as remitting money into Thailand.

You need to have a look at the relevant DTA (if there is any) to determine what will be considered as assessable income by the Thai revenue service in your case.
Alessandro ***********
I think you need a Thai tax advisor…
Stefan ******
ireland has a non dom system. You can orientate on that.
Anonymous *************
ORIGINAL POSTER
@Stefan *****
, thanks for the reply, any chance you could elaborate a bit more on this please as i dont really wish to relinquish my UK tax residency as that will grant me state pension increases if/when i retire in thailand. Non residents of UK (for tax purposes) dont get state pension increases
Pete *******
Anonymous participant unless you become a snowbird your UK pension will be frozen if you chose to retire in Thailand. You relinquish UK tax residency over time through your physical presence in Thailand.