Thailand tax residency: the 180-day rule

How does Thailand count days for tax residency?

According to Revenue Department (Thailand), you become a tax resident of Thailand once you spend 180 days or more there in the calendar year (1 January – 31 December). Because the count is per calendar year, it resets every 1 January and days from a previous year do not carry over — though a single stay that spans New Year is split across two years’ totals.

Thailand at a glance

Tax year

1 January – 31 December (the Thai tax year is the calendar year).

How days are counted

Residency is based on an aggregate of 180+ days in the calendar year, so days need not be consecutive; any part of a day spent in Thailand (including arrival and departure days) is generally counted as a full day, though the Revenue Code does not codify part-day treatment explicitly.

What residency means

A tax resident (180+ days) is taxed on Thai-source income and, on a remittance basis, on foreign-source income — but only where that foreign income is earned from 1 January 2024 onward and is brought into Thailand in the same or a later tax year; non-residents are taxed only on Thai-source income.

Notable regime

Long-Term Resident (LTR) visa: holders in the Wealthy Global Citizen, Wealthy Pensioner and Work-from-Thailand Professional categories are exempt from Thai personal income tax on foreign-sourced income regardless of remittance, and Highly-Skilled Professionals get a flat 17% rate on Thai employment income.

Count your days in Thailand

The day count is the one test you can actually calculate. Use a free calculator to see exactly how close you are to Thailand's 180-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.

Frequently asked questions