For those considering moving to Thailand
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Thailand.
35
Marginal tax rate
180
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Thailand – updated per 2025
What is required to establish tax residency in Thailand?
Individuals who stay in Thailand for 180 days or more during a tax year are considered to have moved there and to be tax residents.
Which types of income are taxable in Thailand?
Both resident and non-resident taxpayers are taxed on income sourced in Thailand. Resident taxpayers are also taxed on income remitted into Thailand after 1 January 2024, even if the income was originally sourced outside Thailand.
What tax rates apply in Thailand?
Thailand has a progressive tax system, with rates ranging from 5 to 35%.
Does Thailand grant tax credit for foreign taxes?
Thailand grants tax credit for taxes paid abroad, within the framework of a tax treaty.
Is there wealth tax in Thailand?
Thailand does not levy wealth tax.
What is the tax year in Thailand?
The tax year in Thailand corresponds with the calendar year.
When must the tax return be filed in Thailand?
The individual tax return in Thailand must be filed by 31 March of the year following the tax year. Individuals who file electronically may be granted an eight-day extension.
What is the name of the tax authority in Thailand?
The name of the tax authority in Thailand is Thai Revenue Department.
How many countries does Thailand have tax treaties with?
Thailand has tax treaties with approximately 60 countries, including Norway.
Is there property tax in Thailand?
Thailand has property tax, with rates ranging from 0,01 to 0,7%.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979