Thailand tax for long-stay foreigners: DTV, LTR, retirees and remitted income

This page explains the general rules in plain English, with sources. It is not tax advice. Thai tax on foreign income has changed recently, some points are still disputed, and your home country's rules and any tax treaty matter as much as Thailand's.

Talk to a Thai tax adviser (a licensed Thai accountant or tax lawyer) before you move money, and to an adviser in your home country about the other side. We have marked this page as low confidence because several points below rely on professional summaries rather than the full official text.

You are a Thai tax resident for a year if you are in Thailand for 180 days or more in that calendar year. The days do not need to be in a row. The Revenue Department's 2024 guide for foreigners and PwC's tax summary both use this test.

Your visa type does not decide it. A DTV holder who spends 200 days in Thailand is a resident. A retiree who spends 150 days is not. Some sources quote 183 days, which is the test in many other countries but not Thailand's.

If you are not a tax resident, foreign income you bring into Thailand is generally not taxed in Thailand.

Yes, for residents, since 1 January 2024. Revenue Department instruction Por. 161/2566 changed how Thailand reads section 41 of the Revenue Code. Foreign income from employment, a business abroad or property abroad, brought into Thailand by a resident, is now taxable in the year it is brought in, even if it was earned in an earlier year.

One point is disputed. Some advisers say income is only caught if you were resident both in the year it was earned and the year it was brought in. Others read the rule more widely. This is exactly the kind of question to put to a Thai tax adviser.

Keep records that show when money was earned, especially savings from before 2024.

Taxable income for residents is charged at progressive rates from 0% to 35%, after allowances and deductions. Income tax already paid abroad on the same income may be credited against Thai tax under a double tax treaty.

You report on the annual personal income tax return (form P.N.D. 90 for most people with foreign income). The Revenue Department publishes an English guide to that form.

The LTR is the only long-stay visa with its own tax rules, set by Royal Decree No. 743:

The BOI confirms the split by category. Conditions apply. The decree describes the exempt income as income derived from abroad in the previous tax year, and you may still need to file a return that reports it. Check the details with the BOI and a Thai tax adviser. Compare the routes in LTR vs Privilege vs DTV.

The DTV has no special tax status. It is a visa, not a tax regime. The normal rules apply:

• Under 180 days in Thailand in the year: you are not a tax resident, and foreign income you bring in is generally not taxed in Thailand.
• 180 days or more: you are a tax resident, and foreign income earned from 2024 and brought into Thailand can be taxable.

Many DTV holders stay well over 180 days a year, because each entry gives 180 days plus a possible 180-day extension. Count your days early in the year, not in December.

Remote work for foreign clients is allowed on the DTV, but that is an immigration permission. It does not exempt the income from tax. The same applies to Thailand Privilege and retirement visas: no special tax treatment.

It may. Thailand has double tax agreements with around 61 countries, according to most professional sources. An older Revenue Department FAQ gives 57, so check the current list on rd.go.th.

Treaties decide which country may tax each type of income, such as a government pension, a private pension or a salary, and how foreign tax is credited. The answer depends on the exact treaty and your income type. We do not summarise individual treaties here, because a wrong reading is costly.

Proposals have been reported, including a time window for tax-free remittances and wider taxation of worldwide income. Professional sources writing in July 2026 said neither had become law. Until a change is published officially, Por. 161/2566 and Por. 162/2566 remain the baseline.

We track confirmed changes with their dates on the rule change log. For your own position, speak to a Thai tax adviser.