Tax in Thailand for Retirees
Reviewed by Greg Berryman, 7 September 2026
Retiring in Thailand means dealing with two tax systems. Thailand's, and your home country's. This page covers the Thai side. Australia, New Zealand, the US, UK, and Canada each have their own page.
Jump to
How Thai tax residency works
Thailand uses a simple test. Spend 180 days or more in the country during a calendar year, and you're a Thai tax resident for that year.
- The 180 days don't need to be consecutive. Every day adds up.
- Any part of a day counts as a full day.
- The count resets on 1 January.
- Your visa type doesn't matter. Retirement visa, Elite visa, tourist visa: the test is the same.
Spend fewer than 180 days in Thailand in a calendar year, and none of the rules below on foreign income apply to you for that year.
The 2024 rule on foreign income
Before 2024, Thailand only taxed foreign income if you brought it into the country in the same year you earned it. Wait a year, remit it the following January, and it arrived tax-free. That loophole closed on 1 January 2024.
Two Revenue Department orders set the current rule: Por. 161/2566 and Por. 162/2566.
- Foreign income earned before 1 January 2024 stays exempt, no matter when you remit it.
- Foreign income earned from 1 January 2024 onward is assessable if you're a Thai tax resident in the year you remit it, regardless of when you earned it.
- If you weren't a Thai tax resident in the year you earned the income, remitting it later while a resident doesn't catch it.
This applies to pensions, investment income, rental income, and business income earned outside Thailand. Money that stays in a foreign account, and never gets transferred in, isn't taxed. What actually counts as bringing money in, wires, ATM withdrawals, card spending, is covered in more detail on the remittance rule in practice page.
Thai tax rates
Progressive rates apply, from 0% on the first 150,000 baht up to 35% above 5,000,000 baht. The brackets below apply to net income, meaning after deductions and allowances have been taken off, not to the gross amount you remit.
| Net income (baht) | Tax rate |
|---|---|
| 0 to 150,000 | Exempt |
| 150,001 to 300,000 | 5% |
| 300,001 to 500,000 | 10% |
| 500,001 to 750,000 | 15% |
| 750,001 to 1,000,000 | 20% |
| 1,000,001 to 2,000,000 | 25% |
| 2,000,001 to 5,000,000 | 30% |
| Over 5,000,000 | 35% |
What hasn't changed in Thai tax law, despite the headlines
Two proposals have circulated since 2025: a temporary exemption window for income remitted within a year or two of earning it, and a separate move to tax residents on worldwide income regardless of remittance. A government working group discussed both during 2025. Neither has become law.
Thailand's February 2026 election led to the dissolution of Parliament, which suspended the legislative process for both proposals, and the exemption proposal has been reported as shelved since. Plan around the rules that exist today. Por. 161 and Por. 162 remain the operative law.
What Thai tax residency means day to day
- Track your days in Thailand. A spreadsheet or an app works fine.
- Keep records separating pre-2024 savings from income earned after. The distinction determines what's taxable.
- Get advice before a large remittance, not after. Once the money's in, the tax event has happened.
- Thai-sourced income, a Thai bank account paying interest, or a Thai rental property, has its own filing obligations, separate from the 180-day test.
How your home country taxes you as well
Thai residency doesn't cancel your obligations at home. Australia, New Zealand, the US, UK, and Canada each treat non-resident retirees differently, and each has its own tax treaty with Thailand.
Swipe across to see all columns.
| Country | Can you leave the tax system | State pension taxed where | The catch | O-X visa |
|---|---|---|---|---|
| Australia | Yes, but you must fail all four ATO residency tests | Australia. The Age Pension stays taxable, from the first dollar at 30% | Keeping a house or super onshore can hold you as a resident for years. The tax-free threshold and SAPTO both disappear | Yes |
| New Zealand | Yes. More than 325 days absent in 12 months, and no permanent place of abode | Neither. NZ Super is exempt from NZ tax once you reside overseas | No social security agreement with Thailand, so NZ Super is paid at 1/45th of the full rate per year of NZ residence | No |
| United Kingdom | Yes, under the Statutory Residence Test, reassessed every tax year | Thailand, under the double taxation agreement. Government service pensions stay UK-taxed | The State Pension is frozen at the rate that applied when you first became eligible while resident in Thailand. No further increases | Yes |
| United States | No. Taxation follows citizenship. Only renouncing ends it | The US only, under Article 20. Private pensions and 401(k) withdrawals run the opposite way, taxable in Thailand | Sticky states can keep taxing you after you leave. FBAR reporting starts at USD 10,000 across foreign accounts | Yes |
| Canada | Yes, based on cutting residential ties rather than a day count | Canada only, under Article 18, with 25% non-resident withholding | Departure tax on your worldwide property when you leave. OAS stops six months after you go unless you have 20 years of Canadian residence | Yes |
Thai tax by nationality
Australians claiming the Age Pension have a second, separate problem: the order in which you claim and leave can sink an otherwise valid claim.
Not tax advice
This page explains how the rules work. It doesn't replace a Thai tax professional who can look at your specific numbers, your passport, and your accounts. Talk to one before you make a large remittance or change your day count strategy.
Not sure which city fits, or whether the numbers work at all? Take the free assessment.
Sources
This page is built on published Thai tax guidance and current rules, not personal experience. Here's where each claim came from:
- PwC Worldwide Tax Summaries: Thailand personal income tax rates
- Mahanakorn Partners: Overview of Personal Income Tax in Thailand
- Rumavi: Thailand Foreign Income Tax Reality Check
- AIM Bangkok: Thailand Foreign Income Tax Relaxation Initiative Shelved Due to 2026 Elections
- MBMG Group: The 180-Day Rule, 2026
- Expat Tax Thailand: Residency Rules 2026 Guide
- Thai Revenue Department: Personal Income Tax Rate