You are a Thai tax resident for a calendar year if you spend 180 days or more in Thailand that year. The days do not have to be consecutive and your visa type does not matter. Non-residents are taxed only on income from Thai sources.

Since 1 January 2024, foreign income earned while you are tax resident is taxable when it is brought into Thailand, in the same year or later. Income earned before 2024 is not taxed when remitted, so keep statements that show when savings were earned. Thailand has double tax agreements with around 60 countries, which can give credit for tax paid at home or assign some income, such as certain pensions, to your home country.

Get a Thai tax identification number from your local Revenue Department office. File form PND 90, or PND 91 if employment is your only income, by 31 March on paper or about a week later online. Employer withholding does not remove the duty to file.

• Employees: tax is withheld by your Thai employer, but you still file
• Retirees: pensions and savings remittances depend on your treaty and when the money was earned
• Remote workers and DTV holders: standard rules apply once you pass 180 days
• Some LTR holders: special concessions, such as a 17% flat rate for highly skilled professionals