Am I a tax resident in Thailand if I stay for 180 days?

Yes. According to Thai tax law, anyone staying 180 days or more in Thailand during a calendar year is considered a tax resident. This threshold is based on the total days of physical presence, regardless of nationality or visa type (tourist, retirement, work, LTR, etc.).

Are my retirement income payments from abroad taxable in Thailand?

If you repatriate your pension to a Thai bank account, it is generally taxable in Thailand since 2024. However, if your home country (France, Belgium, Canada, Morocco, etc.) has a tax treaty with Thailand, a specific clause may exempt public pensions or provide a tax credit to avoid double taxation. Check the applicable treaty for your nationality.

What happens if I don't declare my repatriated foreign income?

Failing to declare taxable income in Thailand can lead to tax penalties ranging from 100% to 200% of the owed tax, as well as late interest of 1.5% per month. In severe cases (intentional fraud), criminal charges may apply. It is strongly recommended to regularize your situation by consulting a local tax lawyer.

Are income generated in an offshore company subject to declaration?

If you own a foreign company (offshore, holding, etc.) and pay yourself dividends or a salary that you then repatriate to Thailand, these amounts are generally subject to declaration. The Thai Revenue Department is increasingly scrutinizing structures involving foreign entities. A case-by-case analysis by a tax lawyer is essential.

Does the LTR visa (Long Term Resident) offer any tax benefits?

Yes. The LTR visa (introduced in 2022) provides, under certain conditions, an exemption from tax on repatriated foreign income in Thailand for eligible holders (affluent retirees, qualified digital nomads, investors). This special regime is distinct from the general regime and requires specific approval from the Board of Investment (BOI). Consult a local expert to see if you qualify.

Declaring Repatriated Foreign Income in Thailand 2026

Yes, since January 1, 2024, all tax residents in Thailand must declare their foreign income repatriated in the year it is received. This rule applies regardless of your nationality. Income repatriated the following year remains, in practice, subject to declaration according to the instructions from the Thai Revenue Department.

The Thai Tax Reform: What Has Changed Since 2024

Before 2024, an informal rule allowed tax residents to repatriate foreign income the year after it was received without declaring it in Thailand. The Revenue Department ended this practice through instruction Por.161/2566, which took effect on January 1, 2024.

Now, if you are considered a tax resident in Thailand (meaning you stay there for 180 days or more in a calendar year), all foreign-source income that you repatriate to a Thai bank account — salaries, dividends, rents, capital gains — must be included in your annual income tax return.

⚠️ Important

This rule applies to anyone residing 180 days or more in Thailand, regardless of nationality: French, Belgian, Swiss, Canadian, Moroccan, Senegalese, or any other foreign national. Check your tax residency status with a local professional.

What Income Is Affected?

Foreign-source income subject to declaration in Thailand includes:

Salaries and business income earned abroad and transferred to Thailand
Dividends and interest from foreign accounts or investments
Rental and real estate income generated outside Thailand
Capital gains from the sale of assets (stocks, real estate) abroad
Pensions and retirement income paid from your home country
Online business income (freelance, e-commerce) earned abroad

💡 Good to Know

Income generated and kept outside Thailand, and not repatriated to a Thai account, is generally not taxable in Thailand. It is the effective transfer to Thailand that triggers the tax obligation.

Tax Treaties: Are You Protected Against Double Taxation?

Thailand has signed double taxation agreements with over 60 countries, including France, Belgium, Switzerland, Canada, Morocco, and Tunisia. If your home country has such an agreement with Thailand, you may benefit from a tax credit or exemption for income already taxed in your country.

Check if your home country is on the list of countries with agreements published by the Thai Revenue Department (rd.go.th).

✅ Practical Advice

Keep all proof of taxation in your home country (tax notices, tax certificates from the DGFiP, SPF Finances, AFC, Canada Revenue Agency, or your local administration) to justify a tax credit in Thailand.

How to Declare This Income in Practice?

The income tax return in Thailand (form PND 90 or PND 91) must be submitted between January and March of the following year (or April if filing online via the Revenue Department portal). Key steps include:

Obtain or renew your Thai Tax Identification Number (TIN) from the Revenue Department
Gather all documentation for repatriated foreign income (bank statements, transfer confirmations)
Apply applicable deductions and allowances (personal, family, local life insurance)
Submit the form online at efiling.rd.go.th or in person at a Revenue Department office

For more information on the entire tax framework applicable to foreigners living in Thailand, check our comprehensive guide: Taxation in Thailand for Expatriates (2026).

⚠️ Disclaimer

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

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