Thailand tax residency calculator
Count your recorded days in Thailand. Review the calculation, the other residence factors and the official sources behind the Thai rules.
Add your stays
Illustrative Thailand day-count example. Edits stay in this example's URL and leave your saved travel ledger unchanged. Return to my saved stays.
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Your saved stays
Calendar dates include both endpoints. The result above applies its own counting rule and removes overlapping dates.
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How the Thai rule works
Revenue Code Section 41, paragraph three, aggregates stays within one calendar year. The resident threshold is 180 days, not 183; the stays need not be consecutive. At 179 recorded days, one further day reaches the threshold.
Under Orders P.161/2566 and P.162/2566, applicable foreign-sourced assessable income arising from 1 January 2024 in a year of Thai residence is included when remitted into Thailand, in the remittance year. Income arising before that date is excluded from this instruction. The calculator does not classify income or calculate tax.
Thai-source income can be taxable even below 180 days. An applicable treaty, exemptions and foreign tax credits need their own facts; a day-count result does not establish the amount payable.
- Revenue Code of Thailand, Section 41, Paragraph three: aggregate 180-day resident definition; Section 39: calendar tax year — official text
- Thai Revenue Department, November 2025 foreign tax credit manual, Pages 1 and 4–5: income-year residence and remittance-year inclusion — official text
- Revenue Department Order P.161/2566, Foreign-sourced income remitted in the same or a later tax year — official text
- Revenue Department Order P.162/2566, Income arising before 1 January 2024 excluded from the P.161 instruction — official text
Every calculation above follows the cited publications. If a rule changes, the verification date above is updated — pages with stale dates are flagged for re-verification.
What this calculator does not decide
- This tool checks recorded presence against the 180-day calendar-year test; it does not calculate a tax bill.
- Thai-source income can be taxable below 180 days. Foreign-income classification, earning-year residence, remittance, exemptions and tax credits are not modeled.
- Arrival and departure are included as recorded calendar dates; overlapping dates count once.
- Immigration permission and any applicable treaty residence analysis are separate checks.
Thailand rules explained in depth — the full article →
Thailand residency FAQs
Does Thailand use 180 days or 183 days?
The resident definition in Revenue Code Section 41 uses at least 180 days in a calendar year. A recorded total of 179 is below that test; the next day meets it. This does not mean that 179 days makes all income tax-free.
Do separate visits reset the Thai day count?
No. Add your stays within the same calendar year. Two non-overlapping stays of 90 days total 180. The calculator removes overlapping dates and separates dates at New Year; this is not a rolling 180-day window.
Which year matters for remitted foreign income?
For applicable foreign-sourced assessable income arising from 1 January 2024, residence in the income year matters, while inclusion follows the year it is brought into Thailand. The earning and remittance years can differ. Income type, exemptions and treaty relief still require review.
Does the 2024 instruction include income earned before 2024?
Order P.162/2566 excludes income arising before 1 January 2024 from the P.161 instruction. Keep evidence of when the income arose and what was transferred. The calculator does not decide the tax treatment of a transfer.
Does a visa or a below-180-day result mean no Thai tax?
No. Immigration permission and the residence day test answer different questions. Thai-source income can remain taxable below 180 days. A visa alone does not decide the income source, applicable exemption or treaty position.
How does this calculator count arrival and departure?
This tool includes both recorded calendar dates and counts overlapping dates once. Check the dates against your travel records. The example assumes no other Thai stays in the selected year.