🇹🇭 Tax residency in Thailand
Thailand expanded foreign-source income taxation in 2024 — Thai-resident high-net-worth individuals taxed on remittance basis under the new framework. LTR visa offers preferential tax in some cases.
Residency rules
- Days rule
- 180 days + Long-Term Resident (LTR) visa
- Tie-breaker
- 180 days physical presence in calendar year
- Treaty tie-breaker
- Per OECD Model Article 4
Last verified 2026-04-28.