Thailand used to be one of the easiest places in Asia for expats to live without paying tax on their foreign income. Since 1 January 2024 that has changed. Foreign income earned by a Thai tax resident is now taxed whenever it's brought into Thailand, not just in the year it was earned.
This guide covers Thai personal tax for people moving to or living in Thailand in 2026, including the remittance rule, the proposed exemption that still isn't law, the DTV and LTR visas, and the tax holiday for crypto.
The key question is simple: which of your money will you bring into Thailand, and when was it earned?
What's changed: the Revenue Department has drafted an exemption for foreign income brought in during the year it's earned or the following year. As of September 2026 it still hasn't been published in the Royal Gazette, so it isn't law. A separate idea of taxing residents on worldwide income has also been discussed, but neither has replaced the current rules.
📋 Thailand tax at a glance for 2026
Tax system | Thai-source income, plus foreign income earned from 2024 when it's brought into Thailand |
|---|---|
Top income tax rate | 35% above THB 5 million |
All-in on a US$100k salary | About 22%, including capped social security (about THB 3.3 million, single, 2026) |
Foreign income | Taxed when remitted if earned from 1 January 2024 while resident |
Dividends, interest, capital gains | Foreign: taxed at progressive rates when remitted. Thai dividends: 10% final option. Thai listed shares: gains exempt |
Residence at a glance | Getting in: moderate (180 days in a calendar year). Leaving: clean break |
Double tax treaties | 61 |
When you become tax resident in Thailand
You're a Thai tax resident if you spend 180 days or more in Thailand in a calendar year. There's no home or family test. Non-residents are taxed only on Thai-source income.
Because the test resets every 1 January, the calendar matters. A long stay from July to June is split across two tax years, and could stay under 180 days in each.
👉 Thai Revenue Department: residence and double tax agreements
The remittance rule on foreign income
Why does the 2024 change matter so much? Under the old practice, foreign income was only taxed if you brought it in during the same year you earned it. Now, under Revenue Department Instructions Por. 161/2566 and Por. 162/2566, foreign income earned from 1 January 2024 is taxed whenever you bring it into Thailand while resident.
Image 1 — foreign income is taxed when it lands in Thailand
Two things stay outside the charge:
income earned before 1 January 2024, even if you bring it in now
income earned in a year when you weren't Thai tax resident
Records are everything. If you mix pre-2024 savings with new income in one account, it becomes hard to prove which money you've brought in. Keep your December 2023 balances, and use separate accounts for old savings and new income.
Where you've already paid tax abroad on the same income, a double tax treaty can give you a credit against Thai tax.
👉 Brer Rabbit Legal (Bangkok): the remittance exemption is still not law
Income tax rates for 2026
Thailand taxes income at progressive rates from 0% to 35%.
Thailand personal income tax rates for 2026
Taxable income (THB) | Rate |
|---|---|
0 to 150,000 | 0% |
150,001 to 300,000 | 5% |
300,001 to 500,000 | 10% |
500,001 to 750,000 | 15% |
750,001 to 1,000,000 | 20% |
1,000,001 to 2,000,000 | 25% |
2,000,001 to 5,000,000 | 30% |
Above 5,000,000 | 35% |
Source: Thai Revenue Code. Rates unchanged for 2026.
Worked example
You're single, employed in Bangkok, earning THB 3.3 million (about US$100k) in 2026.
You deduct the THB 100,000 employment expense allowance, the THB 60,000 personal allowance and THB 10,500 of social security, leaving about THB 3.13 million.
Income tax is THB 365,000 on the first THB 2 million plus 30% on the rest.
Your all-in bill is about THB 714,000, or 22% of your salary.
Remote work, freelancing and the DTV
The Destination Thailand Visa (DTV) lasts five years, allows stays of up to 180 days per entry (with one extension), and is open to remote workers and freelancers serving clients outside Thailand. The main financial requirement is THB 500,000 in savings.
The DTV is an immigration route, not a tax regime. Stay 180 days in a calendar year and you're tax resident. More importantly, work you physically do in Thailand is generally treated as Thai-source income, taxable even if your employer or clients are abroad and you never bring the money in. On US$100k of freelance income, that comes to about 21%.
The LTR visa: Thailand's special regime
The Long-Term Resident (LTR) visa runs for ten years and comes with real tax benefits. Holders in three categories are exempt from Thai tax on foreign income, whenever they bring it in:
Wealthy Global Citizens: at least US$1 million in assets, with US$500,000 invested in Thailand
Wealthy Pensioners: aged 50 or over, with US$80,000 a year of pension or passive income, or US$40,000 plus US$250,000 invested in Thailand
Work-from-Thailand Professionals: remote workers employed by established overseas companies
A fourth category, Highly-Skilled Professionals working for Thai employers in targeted industries, pays a flat 17% on Thai employment income. The LTR costs THB 50,000.
👉 HLB Thailand: LTR visa requirements for 2026
Crypto, investments and pensions
Thailand exempts individuals from tax on gains from crypto and digital tokens sold through operators licensed by the Thai Securities and Exchange Commission (SEC). The exemption runs from 1 January 2025 to 31 December 2029 under Ministerial Regulation No. 399. Gains made on overseas exchanges aren't covered and are taxed when you bring them in.
Gains on shares listed on the Stock Exchange of Thailand are exempt, and Thai dividends can be taxed at a final 10% withholding. Foreign dividends, interest and pensions earned from 2024 are taxed at progressive rates when remitted, subject to treaty relief.
Thailand has an inheritance tax, but it only applies to amounts above THB 100 million received from each person.
👉 Tilleke & Gibbins (Bangkok): the crypto capital gains exemption
Social security
Employees and employers each pay 5% of salary into the Social Security Fund. From 1 January 2026 the salary ceiling rose to THB 17,500 a month, so the most anyone pays is THB 875 a month. It rises to THB 1,000 in 2029 and THB 1,150 in 2032.
That cap makes social security almost negligible for well-paid expats. Thailand's all-in rate is driven by income tax alone.
Double tax treaties
Does Thailand have double tax treaties? Yes. Thailand has double tax agreements with 61 countries, according to the Revenue Department's November 2025 foreign tax credit manual. They include the UK, the US, Australia, Germany, France, Japan, Singapore, China, India, Canada, the Netherlands, the UAE and Hong Kong.
👉 Expat Tax Thailand: how double tax agreements and foreign tax credits work
Who is Thailand good for?
How does Thailand compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost including social security.
☑️ Who is Thailand good for? Tax ratings for expats in 2026
Expat profile | Thailand rating | Why |
|---|---|---|
Employees | Moderate | About 22% all-in on a US$100k salary. Social security is capped at THB 875 a month, so it adds very little. |
Freelancers (self-employed) | Moderate | About 21% on US$100k. Work you physically do in Thailand is generally Thai-source income, taxable even if your clients pay you abroad. |
Retirees | Moderate (Excellent with LTR) | About 16% on a US$40k foreign pension plus US$20k of investment income, if you bring it into Thailand. Living on savings built before 2024 isn't taxed, and Wealthy Pensioner LTR holders are exempt. |
Crypto gains | Good | Gains on crypto sold through Thai SEC-licensed exchanges are exempt until the end of 2029. Gains made on overseas exchanges are taxed if you bring them in. |
Investment income | Moderate | Foreign dividends, interest and gains are taxed at progressive rates of up to 35% when brought in. Thai dividends can be taxed at a final 10%, and gains on Thai listed shares are exempt. |
Digital nomad visa | Good | The Destination Thailand Visa lasts five years with stays of up to 180 days per entry, and needs THB 500,000 in savings. There's no special tax exemption for DTV holders. |
Filing and deadlines
The Thai tax year is the calendar year. You file an annual return (PND 90 or PND 91) by 31 March of the following year, or by early April if you file online. You'll need a Thai tax identification number, and Thai banks increasingly ask foreign account holders for one.
Frequently asked questions
Do I pay Thai tax on foreign income?
If you're a Thai tax resident, yes, on foreign income earned from 1 January 2024 that you bring into Thailand, whatever year you bring it in. Income earned before 2024, or in a year you weren't resident, isn't taxed when remitted.
Is Thailand's two-year remittance exemption law?
Not yet. The Revenue Department has drafted an exemption for foreign income brought in during the year it's earned or the following year, but as of September 2026 it hasn't been published in the Royal Gazette.
When do I become tax resident in Thailand?
When you spend 180 days or more in Thailand in a calendar year. The count resets every 1 January, and there's no home or family test.
Do DTV holders pay tax in Thailand?
The DTV doesn't come with a tax exemption. If you stay 180 days in a calendar year you're resident, and work physically done in Thailand is generally Thai-source income whoever pays you.
How many double tax treaties does Thailand have?
Thailand has double tax agreements with 61 countries, including the UK, the US, Australia, Germany, Japan and Singapore.
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
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