Updated April 2026 · ← All tax guides
Source: Thai Revenue Department (rd.go.th). General information only — always consult a Thai-licensed tax adviser for advice on your specific situation.
Residency trigger: Present in Thailand for 180 or more days in a calendar year. Non-residents are taxed only on Thai-source income. Residents are taxed on worldwide income and on foreign-source income remitted to Thailand.
PIT rates: Progressive from 5% on income up to THB 300,000 to 35% on income exceeding THB 5,000,000. A personal allowance and various deductions reduce the taxable base. Thailand's tax year runs January to December; returns are filed by the following March.
Prior to January 2024, the Thai Revenue Department's practice was that foreign-source income remitted to Thailand was only taxable if it was remitted in the same year it was earned. Income earned in a prior year could be remitted tax-free. This practice changed in 2024 — all foreign-source income remitted into Thailand by a Thai tax resident is now taxable as PIT in the year it is remitted, regardless of when it was earned. This has significant implications for expats who were previously deferring foreign income.
LTR visa holders may be subject to a flat 17% PIT rate on assessable income from employment in Thailand under certain conditions, rather than the standard progressive rates. The LTR regime has specific conditions. Consult a Thai-licensed tax adviser familiar with the LTR programme before making any assumptions about your tax position.
Full Thailand LTR Visa guide →Thailand does not have a separate capital gains tax. Capital gains are generally treated as ordinary income and taxed at the same progressive PIT rates. Gains from the sale of shares on the Stock Exchange of Thailand are exempt from personal income tax.
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