Tools · Thailand Tax Residence
Thailand Tax Residency Test
Thai residence is a straightforward 180-day count. The consequences are not: since 2024, foreign income you bring into Thailand is assessable whenever it was earned, which removed the timing rule many long-term residents had relied on.
Looking for the full explanation? Read the complete guide to Thailand tax residency, which covers each limb of the test in detail alongside this tool.
Reform pending — not yet law
Two changes have been proposed and neither has been enacted as at July 2026: a two-year exemption window for foreign income remitted in the year it is earned or the following year, floated by the Revenue Department in June 2025; and a separate proposal to tax residents on worldwide income regardless of remittance. This tool assesses the rules currently in force. Do not plan remittances on the assumption that either proposal will apply.
Day count
How many days were you in Thailand during the calendar year?
Residence is determined by aggregating all days spent in Thailand from 1 January to 31 December. The days do not need to be consecutive, and 180 days is the threshold.
Residency tests for other countries
- Thailand residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- United States — Substantial Presence Test
- Australia — Residency Tests
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- South Africa — Residency Tests
- France — Domicile Fiscal Test
- Italy — Tax Residence Test
- Canada — Residency Test
- India — Residential Status Test
- Germany — Unlimited Tax Liability Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test