Personal income tax for foreign residents
In short
Section 41 of the Revenue Code treats a person present in Thailand for 180 days or more in a tax year as a resident for tax purposes. Residents are taxed on Thai-source income, and on foreign-source income brought into Thailand subject to the rules applying in the relevant year.
Because the treatment of foreign-source income remitted to Thailand has been the subject of Revenue Department guidance changes, the year in which income arose and the year of remittance both matter. We work from the guidance applying to your specific years rather than from a general rule.
Double tax agreements can relieve or reallocate taxing rights, but relief is claimed, not automatic, and usually needs a residence certificate from the other jurisdiction. Employment structure — who employs and who pays — often decides the outcome.
What we need from you
- Days present in Thailand per calendar year
- Income sources, Thai and foreign
- Remittances into Thailand and their dates
- Tax residence certificates or foreign filings, if any
Watch out
Counting the 180 days per visa period rather than per calendar tax year. The test is the tax year. Scope, turnaround and fees are confirmed by IVC staff by phone, LINE or email — this site does not publish prices.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
ให้เจ้าหน้าที่ตรวจขอบเขตงานและเอกสารก่อนเริ่ม
สอบถามรายละเอียดและเงื่อนไขได้ทางโทรศัพท์ LINE หรืออีเมล