Tax residency in Thailand: the 180-day rule
High confidenceReviewed in September 2026
The short answer
180days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
The Thai threshold is 180 days in the calendar year, not 183: it is the most common mistake with this country. The days do not have to be consecutive. Since 2024 a Thai tax resident is taxed on foreign income brought into the country, even if brought in a later year.
The law does not say whether a part day counts, so we count any presence. The count does not decide your tax situation on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›
These count days the same way as Thailand