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Q1008. Who is a Thai tax resident and what does it change?
Answered by the NYC Visa & Translation accounting and tax team
Under section 41 of the Revenue Code, an individual present in Thailand for 180 days or more in a calendar year is a resident. The days need not be consecutive. A resident is taxable on Thai-sourced income and on foreign-sourced income brought into Thailand; a non-resident is taxable on Thai-sourced income only. Departmental Instructions Por 161/2566 and Por 162/2566 provide that foreign income arising from 1 January 2024, while the person was resident, is assessable in the year it is remitted, whichever year that is. Ask our Thai accounting team to review your position by phone, LINE or email before you file.
Based on the Revenue Code, the Accounting Act B.E. 2543 and related law as at August 2026. General information only, not advice on a specific matter — verify with the Revenue Department (rd.go.th) before acting.
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Related questions
Official sources
The information on this page follows the official sources below. Always check the latest version before you file.
- Department of Consular Affairs — document legalisation— Ministry of Foreign Affairs
- Immigration Bureau — visas, 90-day reporting, TM.30— Immigration Bureau
- Department of Provincial Administration — civil & family registration— Department of Provincial Administration
- Lawyers Council of Thailand — Notarial Services Attorneys— Lawyers Council of Thailand
- Office of the Council of State — Thai law database— Office of the Council of State
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