Complete Thai Tax Guide — Worldwide Income, DTAs, LTR
In-depth tax guide for foreigners and Thais: Worldwide Income 2024 (Por.161/162), Foreign Tax Credit under 61 DTAs, LTR Tax Exemption, PND.90/91 filing, and specifics for crypto, capital gains, and WHT.
How does Thailand's personal income tax work in 2026?
Thai tax residents (≥180 days/yr) pay progressive 0–35% on Thai-source income and on foreign-source income remitted to Thailand (Worldwide Income 2024). Foreign Tax Credit is available under 61 DTAs. LTR holders in three categories are exempt under Royal Decree 743.
Tax Deep-Dive Topics
Worldwide Income 2024 — Thailand's New Foreign-Source Income Rule
Since 1 Jan 2024, Thai tax residents (≥180 days) must include foreign-source income remitted to Thailand in the assessable year — regardless of when it was earned.
Read moreThai Tax Residency — The 180-Day Rule Explained
How to count days correctly, avoid unintentional residency, and understand worldwide tax exposure.
Read moreForeign Tax Credit + DTA — Avoiding Double Taxation in Thailand
How to claim Foreign Tax Credits under Thailand's 61 active Double Tax Agreements to eliminate double taxation.
Read moreLTR Visa Tax Exemption — Foreign-Source Income Relief
Three LTR categories are exempt from Thai tax on foreign income remitted to Thailand under Royal Decree 743/2565.
Read moreThai TIN Registration for Foreigners
Step-by-step guide to obtaining a 13-digit Thai Tax Identification Number — same-day processing.
Read moreFiling PND.90 vs PND.91 — Which Form, When, and How (e-Filing)
Compare PND.90 (multi-income) vs PND.91 (salary only) and walk through 2025 e-Filing.
Read moreRemittance Basis — Thailand's Bring-Into-Thailand Principle Post-Por.161/162
Deep dive: what counts as 'remit', how to prove income arose pre-2024, and multi-tier account strategies.
Read moreThailand Crypto Tax 2026 — Capital Gains, 15% WHT, and SEC-Listed Exchange Relief
Crypto capital gains, Thai vs foreign exchange treatment, and 2024-25 SEC-licensed exchange exemption.
Read moreCapital Gains on Foreign Stocks — Thai Treatment and Credits
Foreign stock capital gains remitted to Thailand are Sec. 40(4)(g) income at progressive 0–35%.
Read moreThailand Withholding Tax Rates 2026 — Complete Reference
Reference table for WHT on dividends, interest, royalties, service fees, rent — domestic + cross-border.
Read moreThailand's DTAs (63 countries)
See Dividend / Interest / Royalty WHT caps and Foreign Tax Credit method for each treaty.
FAQ
Who owes Thai tax on foreign income?
Anyone present in Thailand ≥180 days per calendar year (a Thai tax resident under Revenue Code §41) on foreign-source income remitted into Thailand from 1 January 2024 onward. The 180-day count includes arrival and departure days, regardless of visa type — Tourist, DTV, Non-O Retirement, Non-B and LTR all trigger residency once the threshold is crossed.
What is Worldwide Income 2024?
Departmental Instruction Por.161/2566 (15 Sep 2023) and Por.162/2566 reversed the long-standing 'remit in a later year' loophole: foreign-source income is now taxable in the calendar year it is brought into Thailand, regardless of when earned abroad. Pre-2024 savings are grandfathered if properly evidenced (bank statements, contracts, trade confirmations).
Are LTR visa holders exempt?
Yes. Royal Decree No. 743 B.E. 2565 (Sections 5–6) exempts foreign-source remitted income for three of four LTR pillars — Wealthy Global Citizen, Wealthy Pensioner and Work-from-Thailand Professional. Highly-Skilled Professional (HSP) holders pay a flat 17% Thai-source PIT instead of the progressive 0–35% scale, capped via BOI fast-track filing at Chamchuri Square.
How many DTAs does Thailand have?
61 active Double Taxation Agreements (Revenue Department list, 2025) covering dividends, interest, royalties, technical-service fees and pension income. Treaty partners include all G20 economies plus key sources like USA, UK, Germany, Japan, Singapore, Australia and Canada — allowing tax-credit relief filed via PND.90 attachment with the foreign tax receipt.
When is the filing deadline?
PND.90 (with foreign income) or PND.91 (salary-only Thai residents) must reach the Revenue Department by 31 March of the year following the tax year — e-Filing via rd.go.th is extended to 8 April. Late filing incurs a THB 200 surcharge plus 1.5%/month interest on unpaid tax; NYC files for clients in 3–5 business days at THB 8,500–25,000.
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