Does the 180-day rule apply even with a tourist visa?

Yes. Under Thai tax law, tax residency is determined solely by the number of days spent in Thailand during a calendar year, not by the type of visa held. If you accumulate 180 days or more in a year, you are considered a tax resident, even with a tourist visa or multiple entries. Your repatriated foreign income then becomes taxable.

Are pensions paid by a foreign entity taxable in Thailand?

In principle, yes, if you are a Thai tax resident and transfer your pension to a Thai account. However, many bilateral tax treaties have specific provisions for public pensions (government employees, state pension schemes), which may remain taxable only in the country of origin. Check the treaty between Thailand and your country with your national tax authority or a local tax lawyer.

Do I need to declare my foreign income even if I have already declared it in my home country?

Yes, as a Thai tax resident, you are required to declare your repatriated foreign income, even if it has already been taxed elsewhere. However, if a double taxation agreement exists between Thailand and your country, you may benefit from a tax credit or exemption to avoid double taxation. The annual declaration in Thailand is made to the Revenue Department (กรมสรรพากร), between January and March for the previous year.

Are foreign income kept abroad and never transferred to Thailand taxed?

No, according to the current rule from the Thai Revenue Department, only foreign income that is actually repatriated — that is, transferred to a bank account in Thailand or used in Thailand — is taxable. Income left in accounts abroad and not transferred is not taxed in Thailand. However, this rule may evolve; regular monitoring of regulations is recommended.

Taxable Foreign Income in Thailand 2024

Q: How can I find out if my country has signed a tax treaty with Thailand?

The official list of tax treaties signed by Thailand is available on the Thai Revenue Department's website (rd.go.th). Thailand has agreements with over 60 countries, including France, Belgium, Switzerland, Canada, Morocco, Tunisia, and many others. To interpret your specific situation, consult a tax lawyer or contact your consulate or national tax authority.

As of January 1, 2024, all foreign-source income repatriated to Thailand by a Thai tax resident is taxable, regardless of the year it was earned. This includes salaries, dividends, rents, pensions, and capital gains transferred to a Thai account.

The 2024 Tax Change: What Has Changed

Prior to 2024, there was a rule that allowed individuals to avoid taxation in Thailand on foreign income: it was sufficient not to repatriate this income in the year it was received. This one-year deferral rule has been abolished by the Por. 161/2566 circular from the Thai Revenue Department, published in September 2023 and effective from January 1, 2024.

Now, any foreign income transferred to Thailand by a person residing in the country for more than 180 days per year is subject to personal income tax (PIT), regardless of the fiscal year in which that income was generated.

What Types of Income Are Affected?

Salaries and wages paid by a foreign employer
Dividends from foreign companies
Interest earned on bank accounts abroad
Rents from properties held outside Thailand
Capital gains from the sale of financial or real estate assets abroad
Pensions paid by a foreign entity
Income from freelance or independent activities performed remotely for foreign clients

⚠️ Attention

The rule applies as long as you stay in Thailand for 180 days or more during a calendar year, regardless of your nationality or visa type. This includes holders of tourist visas accumulating stays, digital nomads, and retirees under LTR or Non-Immigrant O-A visas.

What Is Not (Yet) Taxable

Foreign income that is not repatriated — meaning kept in a bank account outside Thailand and never transferred to a Thai account — is generally not subject to Thai tax. The current tax rule is based on the repatriation criterion, not the source.

Moreover, income covered by a bilateral tax treaty signed between Thailand and your home country may qualify for exemptions or reductions. Thailand has signed treaties with over 60 countries, including France, Belgium, Switzerland, Canada, Morocco, and Tunisia.

✅ Practical Advice

Check if your home country has signed a double taxation agreement with Thailand. If so, some income already taxed in your home country may be exempt or eligible for a tax credit in Thailand. Consult your national tax authority (DGFiP, SPF Finances, AFC, ARC, DGI depending on your country) or a local tax lawyer.

Applicable Tax Rates

Taxable foreign income in Thailand is subject to the progressive personal income tax (PIT) rates, ranging from 5% to 35%, after applying personal deductions as provided by Thai law.

To Learn More

For a comprehensive overview of the Thai tax system, applicable treaties, and filing procedures, check out our detailed guide: Taxation in Thailand for Expatriates (2026).

⚠️ Disclaimer

This article is provided for informational purposes only and does not constitute legal or tax advice. Thai laws and regulations are subject to change. Consult a qualified professional for your specific situation.

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