Thai Tax Residency
Taxation and tax residency in Thailand
A long stay in Thailand may make you a tax resident. What the rules are now, and what is still unresolved.
Last checked: 24.10.2026
The information on this page is general and is not tax advice. Before deciding, it's worth consulting a tax advisor who knows both Israeli and Thai tax law.
- Tax resident
- 180 days or more per year
- Counting
- Cumulative, not consecutive
- Foreign income
- Taxable when brought into Thailand
- In effect from
- 1.1.2024
Who is considered a tax resident
Under Thailand's Revenue Code, anyone who stays in Thailand for 180 days or more in a calendar year is a tax resident for that year. The days are counted cumulatively and do not have to be consecutive.
What changed in 2024
- From 1.1.2024, foreign income that a tax resident brings into Thailand is taxable in the year it is brought in.
- Income earned before 1.1.2024 is exempt from the new rule. It's worth keeping documents that prove this, such as bank statements from the end of 2023.
What is still unresolved
A relief has been proposed that would exempt foreign income brought in during the same year or the following year. As of our last check, it has not yet been published in the Royal Gazette and is not in effect.
What to do
- Count your days of stay each year.
- Review the tax treaty between Israel and Thailand with a tax advisor.
- Don't transfer funds to Thailand before checking the implications.
Official sources
Last checked: 24.10.2026. Rules change, so always verify against the official source before applying.