In short
- You are a Thai tax resident if you spend 180 days or more in a calendar year (PwC, 24 August 2026).
- Foreign income is taxed when you remit it, and since 1 January 2024, under departmental instruction Por. 161/2566, the year it arrives does not matter (TCEB, 2 November 2023). Savings and income earned before 1 January 2024 are not taxed on remittance (Por. 162/2566; Brer Rabbit Legal, July 2026). Keep proof of where the money came from and when.
- Exempting income remitted in the same or the next year is still a draft: it is not law and not in the Royal Gazette (ThaiLawOnline, 5 October 2026).
- The PND 90 or 91 return covers a calendar year: paper by 31 March, with the 2025 e-filing deadline extended by about a week (Forvis Mazars, 31 October 2025).
- Thailand has double-tax treaties with 59 jurisdictions, including the UK, the US and Australia (PwC, 24 August 2026).
When do you become a Thai tax resident?
You become a tax resident after 180 days or more in Thailand in a calendar year, counted across all trips. The visa does not matter: the DTV, Elite, retirement and marriage visas give no relief. A tax ID (TIN) does not make you a resident (PwC, 24 August 2026; ThaiLawOnline).
The test counts the calendar year, not the year from your arrival. Income tax is progressive, up to 35% across seven brackets, and the first THB 150,000 is taxed at 0%. A foreign tax credit exists only where a treaty allows it (PwC). The visa options are on the page Stay in Thailand longer than 30 days.
You apply for a TIN within 60 days of your first Thai income, on form L.P. 10.1 at any Revenue office, with your passport, visa, proof of a Thai address (lease, house registration or marriage certificate) and a work permit if you are employed. There is no fee, and the number is usually issued the same day (ThaiLawOnline). Of the visa statuses, only the LTR carries tax relief: three categories exempt foreign income, and highly-skilled professionals pay a flat 17% on Thai employment income (BOI, 6 October 2026).
Is foreign income taxed when you bring it to Thailand?
Yes, if you are a tax resident and earned the income on or after 1 January 2024: it is taxed when you remit it, whatever year it arrives. Savings, pre-2024 income and income from non-resident years are not taxed on remittance (Revenue Code s. 40; Por. 161/2566 and 162/2566; TCEB; Brer Rabbit Legal, July 2026).
| What you remit | Treatment on remittance |
|---|---|
| Income earned since 1 January 2024 while resident | Taxed when remitted, whatever year it arrives |
| Savings and income earned before 1 January 2024 | Not taxed; keep proof of source and date |
| Income from years when you were not resident | Stays outside the net |
If you spend fewer than 180 days in a calendar year, you were not a resident for that year, and income earned in it stays outside the net when remitted. So count your days before you move (Brer Rabbit Legal, July 2026).
How does the PND 90 return work?
For 2025 income, paper returns were due on 31 March 2026 and e-filing ran about a week longer. File PND 91 if your only income is employment and PND 90 if you have several kinds, including remitted foreign income. Late filing costs a 1.5% monthly surcharge and a fine of up to THB 2,000 (Forvis Mazars, 31 October 2025).
Tax of THB 3,000 or more can be paid in three instalments. For 2026 income, expect 31 March 2027 on paper and about a week more online, but the Revenue Department has not yet announced the 2027 dates.
UK, US and Australian residents: treaties and CRS
Thailand has double-tax treaties with the UK, the US and Australia (PwC, 24 August 2026). The US treaty has been in force since 15 December 1997 and has a savings clause, so US citizens stay taxable in the US on worldwide income and claim a credit (HLB Thailand). Entry-into-force dates for the UK and Australian treaties are not confirmed in our sources, so we read the treaty text for your case. Since September 2023 Thailand receives CRS data on Thai residents' offshore accounts. CRS is a reporting tool, not a tax: what is taxed is still income remitted (Forvis Mazars; Pattaya Mail, 12 January 2026).
What we do
- In the consultation we count your days, your status and your sources of income.
- We split your money into what is taxed on remittance (income since 1 January 2024 in resident years) and what is not (savings, income before 2024, income from non-resident years), and ask for proof of source and date.
- We draw up a plan: which money to remit, from which account and with what documents.
- We obtain the TIN, file PND 90 or 91 on time and work out the treaty credit if one applies.
- We put the result in writing, with the date the rules were checked, because this area changes.
The price and scope are on the service card.
