Your tax status can only be determined at the end of the year — on December 31 — by counting the number of days spent in Thailand.
➕ Resident — 180 days or more
➖ Non-resident — 179 days or less
The status does not depend on the type of visa — only on the actual time spent in the country.
Who Should Pay Special Attention
It is especially important to determine your status if you:
- earn income in Thailand
- transfer money from abroad
1. No Income — No Reporting
If you have no income:
- you are not required to obtain a Tax ID
- you do not need to file a zero tax return
However, in practice, questions about the source of funds may arise.
For example:
- you sold property and live on those funds
- you transferred money to Thailand while being a non-resident
- you earned income before 2024
2. Income in Thailand
If you receive income in Thailand (regardless of your status):
- rental income
- salary
- commissions
You must:
- obtain a Tax ID
- file a personal income tax return (1–2 times per year)
This applies to both residents and non-residents.
Even if you do not live in Thailand but:
- rent out property
—you are still required to report your income.
3. Money from Abroad
If you are a non-resident:
- no reporting is required
If you are a resident:
- you must declare transferred funds
At the same time, tax is not always payable.
When Tax May Not Apply
- a double taxation agreement applies
- tax has already been paid in another country
- exemptions apply to certain types of income
- you hold an LTR visa (exemption on foreign income)
What Is Considered a Transfer
- bank transfers
- cash withdrawals from a foreign card
- bringing cash into Thailand
- payments with a foreign card in Thailand
Conclusion
Tax residency determines:
- the obligation to file tax returns
- the rules for taxation of income
It is important to:
- correctly determine your status
- consider all sources of income
- plan your tax position in advance
Author: Alexandra Agapitova
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