--- title: "Thailand tax for new residents 2026: Remittance basis (from 2024)" url: https://settleanywhere.com/countries/thailand/tax/ lang: en updated: 2026-10-12 --- # Thailand tax Tax residence: At least 180 days in tax year. Foreign-source income of residents: Remittance basis (from 2024). 2 special regimes for new residents: Exemption for foreign-source income brought into Thailand and 17% on employment income. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Tax residence - At least 180 days in tax year · Resident for Revenue Code section 41 purposes. - Residence is tested in the year the income is earned; tax falls in the year the income is brought into Thailand. - Residents are taxed on Thai-source income and on foreign-source income brought into Thailand; non-residents only on Thai-source income. ## Special regimes for new residents Special regime ### LTR visa: exemption for foreign-source income brought into Thailand (Royal Decree 743, section 5) Tax relief Foreign-source income: Foreign-source income exempt (LTR) **Details** Holders of the LTR visa in the Wealthy Global Citizen, Wealthy Pensioner or Work-from-Thailand Professional categories are exempt from personal income tax on foreign-source employment, business and property income brought into Thailand; Thai-source income is taxed normally. (sources 1, 2, 3) #### Taxed on Assessable income under section 40 of the Revenue Code derived from employment, from a business carried on abroad or from property situated abroad in the previous tax year and brought into Thailand. The decree sets no rate; the benefit is an exemption from income tax on that foreign-source income. #### Who it applies to - Hold a Long-Term Resident visa under immigration law in one of three categories: Wealthy Global Citizen, Wealthy Pensioner or Work-from-Thailand Professional (Royal Decree 743 section 5). - Meet the qualifications, rules, procedures and conditions prescribed by the Director-General of the Revenue Department (section 6). - The benefit is suspended for any tax year in which those rules are not followed (section 7). #### Exclusions - Highly Skilled Professional LTR holders are not covered by this exemption; their separate 17% rate on Thai employment income is “LTR Highly Skilled Professional: 17% on employment income”. - Income from work performed in Thailand is Thai-source income whoever pays it and is not covered. - Income from a business or property in Thailand is taxed under ordinary rules. #### Days in the country - At least 180 days in tax year · A person present in Thailand for one or more periods totalling 180 days in a tax year is a person residing in Thailand for Revenue Code purposes. #### Tax residence Thai tax residence follows presence of 180 days or more in the tax year; the LTR visa itself does not set tax residence. #### Visas The exemption attaches to the LTR visa category; it is not available to holders of other visas. #### Other taxes VAT, social security contributions, withholding tax and local taxes are not waived by Royal Decree 743. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) Special regime ### LTR Highly Skilled Professional: 17% on employment income (Royal Decree 743, sections 3-4) 17% tax Foreign-source income: 17% flat on employment (LTR) **Details** - Who: Foreigner categorised as High-Skilled Professional and granted a Long-Term Resident visa Highly Skilled Professional LTR holders employed by a company or juristic partnership in a targeted industry have tax withheld at a reduced rate of 17% of that employment income where the ordinary withholding rate would be higher. They may leave the income out of their return if they do not claim a refund or credit for the tax withheld. (sources 1, 4, 3) #### Taxed on Assessable income from employment with a company or juristic partnership carrying on targeted industries under the national competitiveness, investment promotion or Eastern Special Development Zone laws, computed under section 50(1) of the Revenue Code. #### Who it applies to - Foreigner categorised as High-Skilled Professional and granted a Long-Term Resident visa. - Employer is a company or juristic partnership in a targeted industry, under rules set by the Director-General of the Revenue Department. - Where ordinary withholding on the income would be below 17%, the exemption from including it in the return applies only if the foreigner allows the payer to withhold 17% (section 3, second paragraph). - The foreigner files a return reporting the exempted income and does not claim a refund or credit of the tax withheld, in whole or part (section 4). #### Exclusions - Income from employers outside the targeted industries is taxed under the ordinary progressive rates (Revenue Department ruling 0702/637 gives an example). - The 17% rate covers employment income only; it is not an exemption for foreign-source income. #### Days in the country - At least 180 days in tax year · Thai tax residence presence test (Revenue Code section 41). #### Tax residence Applies to LTR holders irrespective of tax residence days; withholding is at 17% of income. #### Visas Requires the Highly Skilled Professional category of the LTR visa. #### Other taxes VAT, social security and local taxes are separate. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Which visas the regimes apply to - **Exemption for foreign-source income brought into Thailand**: [LTR · Wealthy Global Citizen](https://settleanywhere.com/countries/thailand/ltr-wealthy-global-citizen/), [LTR · Wealthy Pensioner](https://settleanywhere.com/countries/thailand/ltr-wealthy-pensioner/), [LTR · Work-from-Thailand](https://settleanywhere.com/countries/thailand/ltr-work-from-thailand/). The exemption attaches to the LTR visa category; it is not available to holders of other visas. - **17% on employment income**: [LTR · Highly Skilled](https://settleanywhere.com/countries/thailand/ltr-highly-skilled-professional/). Requires the Highly Skilled Professional category of the LTR visa. ## Standard rules and foreign-source income Standard rules ### Thailand: foreign-source income of tax residents taxed when brought into Thailand (from 1 January 2024) Remittance basis (from 2024) Foreign-source income: Remittance basis (from 2024) **Details** A person present in Thailand for 180 days or more in a tax year is a Thai tax resident. Foreign-source assessable income earned from 1 January 2024 is taxed in Thailand in the year it is brought into the country; income earned before 2024 is not taxed even if brought in later. (sources 2, 5, 6, 7) #### Taxed on Foreign-source assessable income under Revenue Code section 40 (employment, business, property abroad) earned on or after 1 January 2024, taxed under the progressive schedule in section 48 in the tax year it is brought into Thailand. #### Who it applies to - Present in Thailand for one or more periods totalling 180 days in the tax year in which the income is earned (Revenue Code section 41). - The income is earned on or after 1 January 2024 and is brought into Thailand in that year or a later year (Departmental Order Por. 161/2566 as amended by Por. 162/2566). #### Exclusions - Income earned before 1 January 2024 is not taxed when brought in, even in 2024 or later. - LTR categories covered by Royal Decree 743 section 5 are exempt on foreign-source income brought in (see “LTR visa: exemption for foreign-source income brought into Thailand”). #### Days in the country - At least 180 days in tax year in which the income is earned · Resident for Revenue Code section 41 purposes. #### Tax residence Residence is tested in the year the income is earned; tax falls in the year the income is brought into Thailand. #### Visas Not tied to a visa; applies to any person meeting the 180-day test. #### Other taxes VAT and social security contributions are separate. Foreign tax credits are available under the Revenue Code and tax treaties. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) Standard rules ### Thailand: personal income tax progressive rates for residents and non-residents Progressive rates **Details** - Limit: ฿150k/yr ≈ $4,460 Thai personal income tax is progressive from 0% to 35% on net income; the 35% band starts above THB 5 million (≈ $149,000). Residents pay on Thai-source income and on the foreign-source portion brought into Thailand; non-residents pay only on Thai-source income. (sources 8, 7, 2) #### Taxed on Net assessable income after allowances and deductions (Revenue Code section 48), calendar tax year. #### Who it applies to - Applies to residents (180 days or more in the tax year) and non-residents on Thai-source income. #### Exclusions - LTR categories and other special regimes modify this treatment (see the LTR records). #### Limits - THB 150,000 a year (≈ $4,460) · Net income up to this amount is exempt. - THB 300,000 a year (≈ $8,920) · 5% on net income above 150,000 up to 300,000. - THB 500,000 a year (≈ $14,900) · 10% above 300,000 up to 500,000. - THB 750,000 a year (≈ $22,300) · 15% above 500,000 up to 750,000. - THB 1,000,000 a year (≈ $29,700) · 20% above 750,000 up to 1,000,000. - THB 2,000,000 a year (≈ $59,500) · 25% above 1,000,000 up to 2,000,000. - THB 5,000,000 a year (≈ $149,000) · 30% above 2,000,000 up to 5,000,000; 35% above 5,000,000. #### Days in the country - At least 180 days in tax year · Resident for Revenue Code section 41 purposes. #### Tax residence Residents are taxed on Thai-source income and on foreign-source income brought into Thailand; non-residents only on Thai-source income. #### Visas Not tied to a visa. #### Other taxes A minimum tax of 0.5% of assessable income (income categories 2 to 8) applies from THB 120,000 (≈ $3,570) of assessable income where it exceeds the progressive tax (Revenue Code section 48(2)). VAT and social security contributions are separate. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and other taxes - VAT, social security contributions, withholding tax and local taxes are not waived by Royal Decree 743. - VAT, social security and local taxes are separate. - VAT and social security contributions are separate. Foreign tax credits are available under the Revenue Code and tax treaties. - A minimum tax of 0.5% of assessable income (income categories 2 to 8) applies from THB 120,000 (≈ $3,570) of assessable income where it exceeds the progressive tax (Revenue Code section 48(2)). VAT and social security contributions are separate. ## Questions people ask ### When do you become a tax resident in Thailand? At least 180 days in tax year (Resident for Revenue Code section 41 purposes). Residence is tested in the year the income is earned; tax falls in the year the income is brought into Thailand. ### Is foreign-source income taxed in Thailand? Remittance basis (from 2024). A person present in Thailand for 180 days or more in a tax year is a Thai tax resident. Foreign-source assessable income earned from 1 January 2024 is taxed in Thailand in the year it is brought into the country; income earned before 2024 is not taxed even if brought in later. ### Who qualifies for Exemption for foreign-source income brought into Thailand? Hold a Long-Term Resident visa under immigration law in one of three categories: Wealthy Global Citizen, Wealthy Pensioner or Work-from-Thailand Professional (Royal Decree 743 section 5). The exemption attaches to the LTR visa category; it is not available to holders of other visas. ### Who qualifies for 17% on employment income? Foreigner categorised as High-Skilled Professional and granted a Long-Term Resident visa. Requires the Highly Skilled Professional category of the LTR visa. ### How are DTV nomad visa holders taxed in Thailand? No special regime in our records is tied to the DTV nomad visa. The standard rules apply: A person present in Thailand for 180 days or more in a tax year is a Thai tax resident. Foreign-source assessable income earned from 1 January 2024 is taxed in Thailand in the year it is brought into the country; income earned before 2024 is not taxed even if brought in later. ### Is there a tax break for LTR · Wealthy Global Citizen holders in Thailand? LTR visa: exemption for foreign-source income brought into Thailand (Royal Decree 743, section 5): Holders of the LTR visa in the Wealthy Global Citizen, Wealthy Pensioner or Work-from-Thailand Professional categories are exempt from personal income tax on foreign-source employment, business and property income brought into Thailand; Thai-source income is taxed normally. It's separate from the visa and has its own conditions. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (8)** ## Official sources 1. [Royal Decree issued under the Revenue Code governing reduction of tax rates and exemption of taxes (No. 743) B.E. 2565 (2022), English translation](https://ltr.boi.go.th/documents/Royal%20Decree%20issued%20under%20the%20Revenue%20Code%20No.743%20(EN).pdf) · Thailand Board of Investment (LTR site) / Revenue Department · checked 2026-10-10 · published 2022-05-21 2. [Revenue Code (Thai text) sections 41 and 48, with references to Departmental Instructions Por. 161/2566 and 162/2566](https://www.rd.go.th/5937.html) · Revenue Department of Thailand · checked 2026-10-10 3. [Long-Term Resident Visa categories, criteria, privileges and application](https://ltr.boi.go.th/) · Thailand Board of Investment / Thailand Investment and Expat Services Center · checked 2026-10-10 4. [Revenue Department ruling 0702/637 (4 Feb 2025): 17% for LTR highly skilled professionals](https://www.rd.go.th/67605.html) · Revenue Department of Thailand · checked 2026-10-10 · published 2025-02-04 5. [Revenue Department Order Por. 161/2566: tax on foreign-source income brought into Thailand (Revenue Code section 41 paragraph 2)](https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dn161A.pdf) · Revenue Department of Thailand · checked 2026-10-10 6. [Revenue Department questions and answers on Orders Por. 161 and 162/2566](https://www.rd.go.th/fileadmin/download/news/question_p161_162.pdf) · Revenue Department of Thailand · checked 2026-10-10 7. [Personal Income Tax: residents, tax base and progressive rates](https://www.rd.go.th/english/6045.html) · Revenue Department of Thailand · checked 2026-10-10 8. [Revenue Code: schedule of personal income tax rates (Act No. 44 B.E. 2560)](https://www.rd.go.th/5938.html) · Revenue Department, Thailand · checked 2026-10-11