TL;DR If you stay in Thailand for more than 180 days in a calendar year on a DTV visa, you become a Thai tax resident. Once tax residency is established, foreign-sourced income remitted into Thailand may be subject to the Thai tax rate, which ranges from 0% to 35% under Thailand’s progressive personal income tax system. DTV visa tax obligations depend on your Thailand tax residency status and whether a Double Taxation Agreement applies.
Introduction
Thailand has become a top destination for freelancers, remote workers, and digital nomads. The introduction of the Destination Thailand Visa (DTV) now offers digital nomads a legitimate option for relocating to Thailand.
While many freelancers do not consider themselves residents of the country they work from, DTV holders in Thailand should be aware of Thailand’s tax residency rules and the and the resulting tax obligations. For many remote workers, understanding the requirements, such as the Thai tax rate under the DTV visa is far more complex than expected and often leads to confusion.
In this Thai Tax Rate Guide, we consider how Thailand’s tax rules apply to DTV visa holders and outline the steps required to satisfy Thai tax obligations.
Key Points
- DTV visa holders who stay in Thailand for more than 180 days in a calendar year become Thai tax residents, with days calculated cumulatively across the entire year, not as one continuous stay.
- Thailand applies progressive personal income tax with the first 150,000 THB exempt, then rates increasing from 5% to 35% on income exceeding 5 million THB annually.
- DTV holders become liable for Thai tax only after becoming a tax resident and on foreign-sourced income that is transferred or brought into Thailand.
- Thailand has DTAs with 60+ countries that offer tax credits or exemptions to prevent digital nomads from being taxed twice on the same income.
- Failure to file taxes results in fines up to 2,000 THB per month, 1.5% monthly surcharges on unpaid taxes, and potential criminal charges including imprisonment for deliberate tax evasion.
- Thailand’s territorial tax system combined with a company established in a tax-efficient jurisdiction such as Hong Kong offer tax optimisation opportunities.
What is the Destination Thailand Visa (DTV)?
The Destination Thailand Visa (DTV) is designed to support digital nomads, remote workers who wish to stay and work in Thailand for an extended period of time.
Holders of a DTV must work for companies or clients that are located in other countries and cannot work for a Thai company or do business in Thailand. Working for a Thai company or doing business in Thailand would require the individual to obtain the correct visa (Non-Immigrant B visa) and a work permit.
Thailand has a very broad definition of what is considered work and foreigners must be aware of what they can and cannot do in Thailand without a work permit. If a foreigner is caught working without the correct visa and work permit, there is a risk that they will be deported from Thailand and banned from re-entering.
The Destination Thailand Visa offers a range of attractive benefits including:
Extended Duration of Stay and 5 Year Validity
The DTV is valid for 5 years and allows holders to stay in Thailand for up to 180 days per entry. Holders of the DTV can extend their stay for 180 days one time per entry.
The DTV is also a multiple entry visa allowing holders to come and go from Thailand as per their needs.
Eligibility for Spouse/Dependents
DTV holders will also be able to bring their spouses and children to Thailand as dependents. Please note, at the moment there is no information as to whether dependents are subject to extra application requirements. We will keep you updated as to any developments.
How the 180-Day Rule Triggers Thailand Tax Residency
Digital Nomads who hold a DTV visa should be aware that should they stay in Thailand for an extended duration, they may become subject to Thai taxation laws and requirements.
Under Thai law, anyone who stays in Thailand for over 180 days in a calendar year is considered a tax resident by the Thai government. This rule applies regardless of the type of visa held, including the DTV.
Importantly, the 180-day threshold is calculated across the entire calendar year, not as one continuous stay. This means that all days spent in Thailand during the same tax year are added together, even if you leave and re-enter the country multiple times.
Due to the calculation for Thailand tax residency being cumulative, many DTV holders become tax residents without realizing it. In order to avoid any issues arising from DTV holders not completing their mandatory requirements, keeping track of entry and exit dates carefully is highly recommended.
Example 1:
You stay in Thailand from January to March (90 days), leave for two months, then return from June to September (another 100 days).
Your total time in Thailand for the year is 190 days, which means you would be treated as a Thai tax resident, even though you were never in the country for 180 consecutive days.
Example 2:
You spend 60 days in Thailand at the start of the year, 70 days mid-year, and 50 days at the end of the year.
Although each stay is relatively short, the combined total is 180 days, triggering Thai tax residency.
For DTV visa holders, it’s important to note that while the initial visa allows a stay of up to 180 days, the visa can be extended for another 180 days. If this extension is used and the holder stays in Thailand over 180 days, they will trigger tax residency status, making the individual liable to pay Thai taxes on foreign income remitted into Thailand.
What Happens When You Become a Tax Resident?
For DTV holders who stay in Thailand for more than 180 days in a calendar year and become a Thai tax resident and have tax liabilities. Once someone becomes a tax resident they must obtain a tax ID from their local Revenue Department Office, submit their annual tax and pay any tax owed.
In Thailand, the tax year for personal income tax runs from January 1st to December 31st. Tax filings and payments must be submitted by March 31st of the following year using forms PND 90 or 91. Tax filers have the option to file their taxes either on paper or online.
For the 2025 Tax year, the deadlines are as follows:
- Paper Filing: March 31st. 2026
- Online Filing: April 8th. 2026
Read more:
Tax IDs in Thailand: A Guide for Expats and Businesses
Thai Tax Rate: Progressive Tax Brackets for Digital Nomads
Individuals in Thailand are subject to personal income tax on any income earned within the country or brought into the country. Non-residents are only subject to personal income tax if the income is received within Thailand.
Both residents and non-residents must apply for a personal income tax ID and file a personal tax return annually. Residents are defined as people who have stayed in Thailand for more than 180 days during the tax year.
What are the rates of personal income tax in Thailand?
Personal income tax in Thailand is applied using a progressive tax rate, meaning different portions of your income are taxed at increasing rates as your income rises. This means you do not pay a single tax rate on your total income. Instead, income is divided into bands, with lower portions taxed at lower rates and only the higher portions taxed at higher rates.
The applicable personal income tax rates are as follows:
| Taxable income (THB) | Tax rate |
| 0 – 150,000 | Exempted |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1 million | 20% |
| 1,000,001 – 2 million | 25% |
| 2,000,001 – 5 million | 30% |
| 5,000,001 or more | 35% |
What Income Gets Taxed for DTV Visa Holders?
As of 2024, Thailand’s Tax Code has undergone significant updates. Under the new rules the foreign sourced income of Thai tax residents that is remitted to Thailand is now subject to income tax according to Thai Personal Income Tax Rates, whatever the year it is remitted to Thailand.
These new regulations have a direct effect for DTV visa holders who become tax residents as since they cannot work for Thai companies or do business in Thailand, most of their income would be considered foreign sourced. Therefore, any foreign sourced income remitted into Thailand by a tax resident would be liable for Thai tax (subject to the provisions of any relevant Double Tax Agreements or eligible exemptions).
Why Tax Residency Matters to DTV Holders for Taxable Income
For DTV visa holders, tax obligations in Thailand change significantly depending on whether they are a tax resident or not. If a DTV holder is not a tax resident, foreign income earned overseas and remitted into Thailand is generally not subject to Thai personal income tax.
Once tax residency is established, the situation changes. A DTV holder becomes a Thai tax resident, and foreign sourced income remitted into Thailand may then be taxed under the applicable Thai tax rates.
What “Remitted to Thailand” Means
For Thai tax purposes, income is considered remitted to Thailand when foreign income is brought into Thailand in any form, whether through a bank transfer, physically bringing or withdrawing cash inside Thailand.
This includes transferring money to a Thai bank account, using overseas funds to pay for rent or daily expenses in Thailand, or moving foreign income into Thailand to cover personal living costs.
Tax Planning Options for DTV Holders
DTV visa holders who become Thai tax residents may, in certain cases, take advantage of Thailand’s territorial tax system. Income earned outside Thailand and not remitted into Thailand is generally not subject to Thai personal income tax. As a result, some DTV holders operate through a company established in a tax-efficient jurisdiction, such as Hong Kong, to invoice foreign clients, while remitting only necessary living expenses into Thailand.
However, this type of structure must be carefully assessed on a case-by-case basis. Depending on how the business is operated, there may be risks of creating a permanent establishment or deemed business activity in Thailand, which could trigger Thai corporate tax, VAT, or reclassification of income as Thai-sourced. Professional tax advice is highly recommended before implementing such arrangements
Double Taxation Agreements: Avoiding Double Tax on Digital Nomad Income
Double Taxation Agreements (DTAs) play a significant role in managing tax obligations for DTV visa holders. These agreements aim to eliminate the risk of double taxation when an individual operates in more than one country.
Thailand has DTAs with numerous countries, including Australia, China, France, Germany, Hong Kong, Japan, the United Kingdom, the United States, and Singapore.
For DTV visa holders, these agreements can provide tax credits or exemptions. If an individual has paid taxes in their home country and that country has a DTA with Thailand, they may be exempted from paying taxes on the same income in Thailand.
How DTAs Reduce Your Thai Tax Bill
Double tax agreements typically reduce the risk of double taxation using one of two methods, the exemption method and tax credits.
Under the exemption method, income taxed in the source country may be exempt from further tax in Thailand. Under the credit method, if tax has been paid in their home country and further tax is owed in Thailand, a tax credit can be obtained. This tax credit will essentially deduct the tax already paid in the home country from the outstanding tax owed in Thailand. This prevents income from being taxed twice.
The exact option available to the DTV holder depends on the specific treaty in force.
Read more:
Double Tax Agreements in Thailand
What are the Penalties for Non-Compliance?
In Thailand, failure to comply with personal income tax obligations can result in financial and legal penalties imposed by the Revenue Department. For foreign nationals affected by the DTV visa tax rules, non-compliance can have consequences that go beyond monetary fines and may affect long-term stay planning.
Thai tax penalties generally fall into two categories: direct penalties and indirect penalties.
Direct Penalties
Late Filing
Taxpayers who fail to submit their personal income tax return by the statutory deadline may be fined up to THB 2,000 per month of delay.
In addition, a 1.5% monthly surcharge is applied to any unpaid tax until the outstanding amount is fully settled.
Underreporting of Income
If an incorrect or incomplete tax return results in an underpayment of tax, the Revenue Department may impose a penalty equal to the amount of tax owed, in addition to requiring payment of the outstanding tax.
Criminal Penalties
In more serious cases, such as deliberate tax evasion or intentional failure to file a return, criminal charges may be pursued.
Penalties can include imprisonment ranging from three months to seven years, as well as fines between THB 2,000 and THB 200,000.
Indirect Penalties
Asset Seizure
If tax liabilities remain unpaid, the Revenue Department has the authority to seize assets in order to recover the outstanding amounts.
Tax Refund Restrictions
Non-compliance may delay or block tax refunds. Where issues exist with filings or payments, refunds are commonly withheld until the matter is resolved.
Frequently Asked Questions About DTV Visa Tax
Do I pay tax in Thailand if I stay 179 days on a DTV visa?
No. You only become a tax resident if you stay 180+ days in a calendar year. At 179 days, you’re not a tax resident and don’t pay Thai taxes on foreign income.
Please note, DTV holders are not permitted to work for Thai companies or have Thai clients so they cannot earn income in Thailand.
Does the DTV 180-day extension automatically make me a tax resident?
Yes. If you use the extension, the initial 180 days combined with the additional days the DTV holder remains in Thailand will automatically trigger Thai tax residency.
How does Thailand count the 180 days for tax residency?
If a DTV holder stays in Thailand 180+ days within any single calendar year, they will become a tax resident for that year.
What is the Thai tax rate for digital nomads on DTV visa?
Thailand applies a progressive personal income tax system, with rates ranging from 0% to 35%. The first THB 150,000 of taxable income is tax-free, with rates gradually increasing to 35% on income exceeding THB 5 million per year.
The actual tax you pay depends on your total foreign income remitted into Thailand during the tax year.
Is there a minimum income threshold before I pay Thai tax?
The first 150,000 THB of net income is tax-exempt. This means approximately 210,000 THB gross income is tax-free.
Is freelancing legal in Thailand on a DTV visa?
Yes, but only for clients outside of Thailand. You can freelance for overseas companies/clients but cannot work for Thai companies or conduct business in Thailand without a proper work permit.
If I keep my income in my US/UK/home country bank, do I pay Thai tax?
It depends on your Thai tax residency status. If you are not a Thai tax resident, foreign income kept in overseas bank accounts is generally not subject to Thai tax. If you are a Thai tax resident, foreign-sourced income is taxable only when it is remitted to Thailand. Income retained in foreign bank accounts and not remitted is generally not subject to Thai tax.
Do I pay tax twice if my home country also taxes my income?
Not necessarily. Double Taxation Agreements (DTAs) do not automatically eliminate tax, but allocate taxing rights between countries and usually provide relief through tax credits or exemptions, depending on the type of income. Outcomes vary by treaty and must be assessed case by case.Thailand has DTAs with 60+ countries including US, UK, Australia, Germany, France.
Can DTV holders use offshore companies to reduce Thai tax?
In some cases, yes. DTV holders who become Thai tax residents may benefit from Thailand’s territorial tax system by earning income offshore through a company in Hong Kong and remitting only what is needed into Thailand. However, such structures must be carefully reviewed, as improper setup or operation can create permanent establishment or business activity risks in Thailand, leading to Thai tax and VAT exposure.
Do tourists pay tax in Thailand?
No. Tourists (under 180 days) are not tax residents and don’t pay Thai income tax on foreign income. Only Thai-sourced income (like rental income from Thai property) would be taxable.
What happens if I don’t file Thai taxes as a DTV tax resident?
Penalties include fines up to 2,000 THB per month for late filing, 1.5% monthly surcharge on unpaid taxes, and potential criminal charges for tax evasion.
Get Expert DTV Visa Tax Support from VB & Partners
The DTV visa offers flexibility for remote professionals, but the Thai Tax Residency rules result in mandatory tax obligations in Thailand.
VB & Partners specialises in tax compliance for digital nomads and remote workers living in Thailand. Our English, French and Thai speaking team is available to provide more information about how and when tax residency applies to DTV holders, the subsequent tax obligations and requirements that must be completed. Clear advice at an early stage helps avoid costly compliance errors.
If you need clarity on your DTV visa tax position, book a free consultation with our team. We can review your situation, explain your obligations, and outline next steps for you. WhatsApp and online booking are available, with no obligation.
Disclaimer
This information is provided for general informational purposes only and is not legal, tax, or financial advice.
