Thailand: tax residency, rates & nomad visa

Tax residency rules in Thailand

As of 2026, Thailand’s tax-residency test centres on a presence threshold of 180 days^ⓘPwC Worldwide Tax Summaries“Residents are defined as persons residing in Thailand at one or more times for an aggregate period of 180 days or more in any tax (calendar) year.”View source · accessed 2026-08-20. Cumulative physical-presence test - the 180 days need not be consecutive within the calendar tax year.

Source income taxable regardless of residency

Thai-source employment/business income is taxable whether or not the individual is Thailand tax resident, and regardless of whether it is paid inside or outside the country; residency status instead governs whether foreign-source income is also taxable (see the 2024 remittance rule). [source]PwC Worldwide Tax Summaries“Thailand taxes its residents and non-residents on their assessable income derived from employment or business carried on in Thailand, regardless of whether paid in or outside Thailand.”View source · accessed 2026-08-20

Income tax rates in Thailand

As of 2026, the headline personal income tax rate in Thailand is 35%^ⓘPwC Worldwide Tax Summaries“2,000,001 to 5,000,000 30 Over 5,000,000 35”View source · accessed 2026-08-20. Top marginal rate under Thailand's progressive personal income tax scale, applying to net assessable income over THB 5,000,000; the bottom THB 150,000 is exempt and rates step up to 35%. A marginal bracket rate, not a single rate applied to all income.

Social security employee rate

5% (as of 2026)^ⓘPwC Worldwide Tax Summaries“All employees are required to contribute to a social security fund an amount equal to 5% of their salary, up to a maximum contribution of THB875 per month.”View source · accessed 2026-08-20 — Mandatory social security contribution on salary, capped at THB 875/month; employer and government each contribute a matching amount.

Inheritance tax rate

5–10% (as of 2026)^ⓘPwC Worldwide Tax Summaries“Heirs are subject to the inheritance tax only on the value of a legacy that exceeds THB 100 million obtained from each testator together either once or on several occasions. The inheritance tax rate is 10%, except in the case of heirs who are ascendants or descendants of the testator, where the rate is 5%.”View source · accessed 2026-08-20 — Applies only to the value of a legacy from one testator exceeding THB 100 million; the lower 5% rate applies to heirs who are ascendants or descendants, 10% to other heirs, and a surviving spouse is fully exempt. Separate from PIT - an inherited legacy is itself exempt from personal income tax under the Revenue Code.

Pit income brackets

0–35% (as of 2026)^ⓘPwC Worldwide Tax Summaries“Net income (THB*) PIT rate (%) 0 to 150,000 Exempt 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 Over 5,000,000 35”View source · accessed 2026-08-20 — Full progressive schedule applied to net assessable income after deductions and allowances.

Special tax regimes in Thailand

Closed the long-standing loophole where foreign income escaped Thai tax if remittance was delayed to a later calendar year; now the remittance year no longer matters, only whether the income was earned from 2024 onward. Applies only to Thai tax residents under the 180-day rule - Thai-source income was always taxable regardless of residency. [source]PwC Worldwide Tax Summaries“If a Thai resident earns foreign-sourced income in 2024 and brings it into Thailand in the same year or any subsequent year, they will be subject to PIT on that income, regardless of whether they are resident in Thailand at the time.”View source · accessed 2026-08-20

Ltr visa highly skilled flat rate

17% (as of 2026)^ⓘThailand Board of Investment (BOI) - LTR Visa“17% Personal income tax for Highly-skilled professionals”View source · accessed 2026-08-20 — Flat 17% withholding PIT rate for LTR Highly-Skilled Professionals working for BOI-approved employers in targeted industries, replacing the standard progressive 0-35% scale.

Ltr visa wealthy global citizen requirements

USD 1,000,000 (as of 2026)^ⓘThailand Board of Investment (BOI) - LTR Visa“Owning at least USD 1 million in global assets or Thai assets in the applicant’s name.”View source · accessed 2026-08-20 — Wealthy Global Citizen category of the LTR visa; the USD 500,000 Thailand investment can count toward the USD 1 million net-worth figure rather than being additive.

Ltr visa work from thailand income requirement

USD 80,000 / year (as of 2026)^ⓘThailand Board of Investment (BOI) - LTR Visa“Minimum average personal income of USD 80,000 / year in the past two years”View source · accessed 2026-08-20 — LTR's remote-worker track (Work-from-Thailand Professional): employees of well-established overseas companies meet the USD 80,000/year level averaged over the past two years. Between USD 40,000 and 80,000, a master's degree or higher in science/technology (or equivalent qualifying documents) is required instead. The separate USD 250,000-investment alternative belongs to the Wealthy Pensioner category, not this one.

Ltr visa duration

10 years (as of 2026)^ⓘThailand Board of Investment (BOI) - LTR Visa“Permission will be granted to stay in Thailand the first time for five years which can be extended for 5 more years if qualifications are met.”View source · accessed 2026-08-20 — Marketed as a 10-year LTR visa: granted in an initial 5-year block, extendable for a further 5 years if the holder still meets the category's qualifications.

Ltr visa foreign income exemption

100% exemption (as of 2026)^ⓘThailand Board of Investment (BOI) - LTR Visa“Tax exemption for overseas income”View source · accessed 2026-08-20 — Long-Term Resident (LTR) visa holders in three of the four LTR categories get full Thai PIT exemption on foreign-sourced income brought into Thailand - the LTR programme's counterweight to the 2024 remittance-rule tightening that applies to ordinary tax residents.

Digital nomad visa in Thailand

Destination Thailand Visa (DTV) (as of 2024)^ⓘGreenback Tax Services“Thailand’s Destination Thailand Visa (DTV) is a five-year, multiple-entry visa for remote workers that allows stays of up to 180 days per entry, with an additional 180 days extendable.”View source · accessed 2026-08-20 — Thailand's dedicated remote-work visa, introduced July 2024; legally a long-stay tourist visa category, not an immigration status tied to any special tax regime (contrast the LTR visa's Work-from-Thailand Professional track, which does carry a tax exemption).

Nomad visa income requirement

THB 500,000 (as of 2026)^ⓘGreenback Tax Services“Financial requirement : 500,000 THB (~$14,500 USD) in savings”View source · accessed 2026-08-20 — One-time proof-of-funds requirement rather than a recurring income test; some embassies require a higher amount or an accepted financial sponsor.

Nomad visa duration

5 years (as of 2026)^ⓘGreenback Tax Services“Validity : Five years with multiple entries Stay duration : Up to 180 days per entry, plus one 180-day extension (360 days total possible per entry)”View source · accessed 2026-08-20 — Five-year multiple-entry visa; each entry permits an initial 180-day stay, extendable at an immigration office for a further 180 days (up to 360 days per entry) before a new entry is needed.

Nomad visa tax treatment

Holding the DTV does not itself make you a Thai tax resident and carries no special tax privileges - cross 180 days of physical presence in a calendar year (the ordinary residency test) and the standard progressive PIT rates plus the 2024 foreign-income remittance rule apply like any other resident. [source]Greenback Tax Services“The DTV is categorized as a tourist visa, which means holding it doesn’t automatically make you a Thai tax resident. However, if you stay in Thailand for 180 days or more in a calendar year, Thailand’s tax authorities classify you as a tax resident, which can trigger local tax obligations.”View source · accessed 2026-08-20

Frequently asked questions

Sources

• PwC Worldwide Tax Summaries individual / taxes on personal income · big4, accessed 2026-08-20
• Sherrings (Thailand accounting and tax advisory firm) personal income tax rates thailand.html · other, accessed 2026-09-12
• PwC Worldwide Tax Summaries individual / other taxes · big4, accessed 2026-08-20
• PwC Worldwide Tax Summaries individual / significant developments · big4, accessed 2026-08-20
• Thailand Board of Investment (BOI) - LTR Visa other, accessed 2026-08-20
• HLB Thailand tax benefits for long term resident ltr visa holders · other, accessed 2026-08-20
• Greenback Tax Services blog / digital nomad visa thailand · other, accessed 2026-08-20
• PwC Worldwide Tax Summaries individual / residence · big4, accessed 2026-08-20
• Thailand Revenue Department (English site) english / 6045.html · tax_authority, accessed 2026-09-12

Explore more

• Not sure you count as resident? Am I a tax resident of Thailand?
• Working remotely? Digital nomad taxes in Thailand — the visa, when you become tax resident, and your effective rate.
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• Planning your days in Thailand? Track them with the free 183 Days residency tracker — it checks your travel log against verified thresholds like the ones on this page.

When to talk to an advisor

This page maps Thailand’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Thailand (and in your home country) review your situation before you act.