Thailand

South-Eastern Asia · TH · 61 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Present in Thailand for an aggregate period of 180 days or more in a tax (calendar) year

Tax residency is triggered solely by spending 180+ days in Thailand in a calendar year, so it generally ends by reducing physical presence below this threshold in subsequent years, with no domicile or citizenship-based tail rules.

Source: The Revenue Department, Kingdom of Thailand

Tax treaty network (61)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.