The three levers: days, remittances, visa
1. Days (180 rule)
Under 180 days in the calendar year = non-resident = foreign income untouchable by Thai tax, no matter how much you remit.
2. Remittances
Residents are taxed only on foreign income brought in — transfers, ATM, card spending. What stays offshore isn't taxed (yet).
3. Visa (LTR)
LTR Wealthy Global Citizen / Wealthy Pensioner categories: remitted foreign income fully exempt. DTV: no tax perks at all.
Since 1 January 2024 (Departmental Instruction Por. 161/2566), the old trick of waiting until the next calendar year to remit income tax-free is gone — income earned from 2024 onward is taxable whenever you bring it in, if you were a resident in the year you earned it.
Thai progressive tax rates
| Taxable income (THB/yr) | Rate |
|---|---|
| 0 – 150,000 | 0% |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1,000,000 | 20% |
| 1,000,001 – 2,000,000 | 25% |
| 2,000,001 – 5,000,000 | 30% |
| 5,000,001+ | 35% |
The band edges are ours, written in whole baht. The rates are the Revenue Department’s table for tax year 2017 (B.E. 2560) onward (rd.go.th, Thai): 30% from 2,000,001 to 5,000,000 baht and 35% above 5,000,000. The Department’s English page still prints an older table marked for the 2013 and 2014 tax years, with the 35% band starting at 4,000,000; this calculator no longer uses it. Applied after deductions (this tool uses the ฿60,000 personal allowance + employment expense deduction of 50% capped at ฿100,000; confirm the current allowances with the Department). Additional allowances (spouse, children, insurance, retirement funds) can lower it further.
Frequently asked questions
Q. I keep my salary in a US account and only withdraw from ATMs. Taxed?
A. ATM withdrawals and card spending in Thailand count as remittances. If you're a resident and the money is post-2023 income, it's assessable when it lands.
Q. What about my savings from before 2024?
A. Income earned before 1 January 2024 stays exempt when remitted — but you carry the burden of proof. Keep a year-end 2023 statement as your baseline; remittances traced to that pot are tax-free.
Q. I already pay tax in my home country. Double taxed?
A. Usually not in full — Thailand's 61 DTAs generally give credit for foreign tax paid, and some income types (certain government pensions) are taxable only at source. The credit doesn't apply itself though; it's claimed in your Thai filing.
Q. When and how do I file?
A. Thai tax year = calendar year; personal returns (PND 90/91) are due by 31 March of the following year (early April if e-filing). You'll need a Thai tax ID number first.
Q. Will the pending exemption change this calculator?
A. If enacted as proposed, income remitted in the year earned or the next year would become exempt, so foreign income brought in within that window would not be taxed. We check its status monthly; until it is published in the Royal Gazette, the current rules apply.
Thailand tax checklist (save your progress)
Tick each item as you prepare it. Progress is saved in this browser — nothing is uploaded. This is a preparation aid, not tax advice.
Sources and official references: Revenue Department — Double Tax Agreements list; Thai Revenue Department — Personal income tax rates; Revenue Department — PIT rates for tax year 2560 onward (Thai); Thai Revenue Department — Taxable person / residence; Revenue Code sections 38–64 (section 41: source and remittance); Departmental Instruction Por. 161/2566 (in force 1 January 2024 — foreign income is taxable when remitted while you are a Thai tax resident) and Por. 162/2566 (pre-2024 income excluded); Revenue Code progressive rate schedule; LTR program terms (Royal Decree No. 743). Note: a 2026 draft decree may further ease the remittance rules, but changes are only binding once published in the Royal Gazette — verify the current position. This calculator provides a simplified estimate only and is not tax advice — actual liability depends on income classification, deductions, DTA relief and documentation. Consult a Thai tax professional before relying on any figure. Last reviewed: October 11, 2026 — as of that date, published reports say the remittance exemption is still a draft; we could not check the Royal Gazette site directly.