Chiang Mai Living Guide

Money & taxes

Thai tax residence and foreign income

Keep days in Thailand, the year income arose and the year it entered Thailand separate.

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A blank notebook for recording stay dates and income years
A blank notebook for recording stay dates and income years · Cato kvuh · Photo source · CC0 · Resized and converted to WebP; display may crop.

Start with these three things

  1. Thai tax residence is based on a total stay of at least 180 days within the same calendar year.
  2. Revenue Department material distinguishes residence in the year income was earned from the time it was brought into Thailand.
  3. Japan determines domicile from objective circumstances such as the main base of life. Days spent in Thailand alone do not determine Japanese tax treatment.

Steps

"Tip" marks a planning suggestion, not an official rule.

  1. Tip List your Thai entry and departure dates from January to December and compare passport and travel records. Mark uncertain day counts for discussion with the tax office.
  2. Tip For each income item, record its type, such as salary, pension, rent or interest, payer, year earned, receipt date and remittance date in separate fields.
  3. For foreign income earned from 2024 onward, check whether you were a Thai resident in the year earned before considering its treatment, including later remittances.
  4. Tip If you may be resident in both Japan and Thailand, read the treaty article and discuss the records with tax authorities in both countries.

What to prepare

Planning tips (not official rules)

  • Gather travel dates, salary or pension statements, foreign returns and remittance records for advice. This is not a mandatory filing list for everyone.
  • Even when transferring old savings, locate records explaining when and how the money was obtained.

Where to ask

Thai Revenue Department office responsible for your address

Taxpayer-number applications go to the Area Revenue Office or Area Revenue Branch Office responsible for your address. Confirm jurisdiction for your enquiry too.

Office hours are not yet confirmed. Confirm before visiting.

Things to watch for

  • The threshold is 180 days or more, not more than 180. Separate stays in the same tax year are added together.
  • Income connected with work performed in Thailand can fall within Thai taxation even if paid into an overseas account.

Planning tips (not official rules)

  • Do not treat every account credit as income or exclude money merely because it is labelled living expenses. Establish the nature of the original funds.

The year earned and the year remitted

The Revenue Department’s published explanation covers foreign-source income earned on or after 1 January 2024 when the person spent at least 180 days in Thailand in the year earned and brings that income into Thailand. The old explanation limiting the issue to same-year remittances should not be used.

The November 2025 foreign-tax-credit guide also explains that foreign income earned before 2024 is excluded from the calculation even if brought into Thailand from 2024 onward. Records separating the years are the starting point.

Pensions and mixed savings

Planning tips (not official rules)

If pension and savings are transferred from the same account, bring separate pension statements and historical balances. Confirm which amounts are which type of income before relying on an automatic calculation.

Ask separately how the income is classified, which year’s residence matters and which remittances enter the return. This makes the answers and their basis easier to record.

Individual tax treatment

Planning tips (not official rules)

Where work location, income type, a treaty or a specific exemption may matter, ask which official provision applies. Do not set a remittance or filing strategy solely from advertising that claims a special exemption.

Rules can change. Confirm with the Thai Revenue Department office responsible for your case.

This is a general summary of public guidance, not a determination of individual exemptions or tax liability.

Sources & dates checked

  1. OfficialSection 38_64Revenue Department of Thailand · Checked 2026-10-11
  2. OfficialHOW DO FOREIGNERS LIVING IN THAILAND PAY TAX?Revenue Department of Thailand · Checked 2026-10-11
  3. OfficialNational Tax Agency of Japan No.2875 居住者と非居住者の区分National Tax Agency of Japan · Checked 2026-10-11
  4. OfficialRevenue Department of Thailand ไขปัญหาRevenue Department of Thailand · Checked 2026-10-11
  5. OfficialManual for Foreign Tax Credit Calculation Tool (Personal Income Tax)Revenue Department of Thailand · Checked 2026-10-11