Expat tax in Thailand: What you need to know as a UK expat

This guide is for informational purposes only and does not constitute tax advice. Get professional tax advice and guidance from your lawyer or tax advisor when dealing with taxes abroad.

Planning to move to Thailand from the UK? You’re not alone, as recent research found there were over 40,000 British expats living there¹ - drawn by the country’s breathtaking natural beauty, low cost of living, friendly people and fabulous food.

You’ll have a long to-do list to work through before your move to Thailand, but one of the most important things to get to grips with is tax.

In this guide, we’ll give you the lowdown on expat taxes in Thailand - so you know what to expect. This includes info on income tax for British expats, current tax rates and everything else you need to know.

We’ll also introduce a cost-effective way to manage your money overseas. With the Wise account from the money services provider Wise, you can send, spend and convert money in 40+ currencies at great mid-market exchange rates and low, transparent fees. It’s not a bank account but offers some similar features, and your money is safeguarded.

Looking to take your savings with you? Wise can also help you with large transfers.

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Taxes in Thailand - key facts

Before we dive into the details, here are a few of the main points you need to know about taxes in Thailand:²

• Tax year - 1st January to 31st December
• Tax authority - The Revenue Department
• Tax return due date - 31st March.

Anyone earning taxable income in Thailand must have a Thai Tax Identification Number (TIN) and file a personal income tax return each year. This can be done online via the Revenue Department’s e-Filing system or by submitting paper forms at a local tax office.

How are expats taxed in Thailand?

Foreign nationals living in Thailand are taxed according to their tax residency status.

If you live there permanently and typically spend more than 183 days in the country in a year, you’re considered a tax resident. This means you have to pay personal income tax (PIT) on both income earned in Thailand and foreign income if it is paid to you while in Thailand.³

If you spend less than 183 days in the country (for example, if you split your time between Thailand and the UK, or another country) per year, you’re considered a non-resident.³

This means you’ll only have to pay income tax on anything you earn in Thailand. Other income will be taxed in the country you’re considered to be domiciled or a permanent resident in - for example, the UK.

Here’s how it works at a glance:³

Who pays personal income tax in Thailand?

You’ll need to pay income tax in Thailand if you’re a tax resident, or you’re a non-resident who earns income sourced in Thailand.

For example, if you work for a Thai employer or business, or have assets such as a rental property located in Thailand that brings in income.

What kinds of income are taxable in Thailand?

Expats who are considered tax residents in Thailand - which will be the case for anyone who lives there permanently - will need to pay income tax on the following:

• Thai-sourced income from employment or self-employment
• Global income from employment or self-employment - if remitted to Thailand
• UK state pension and private pension payments - if remitted to Thailand
• UK or overseas rental income - if remitted to Thailand.

Income tax rates in Thailand

Thailand uses the same personal income tax (PIT) rates for both residents and non-residents. These are on a progressive scale based on total income for that tax year.

Let’s take a look:⁴

As you can see, all taxpayers get an annual tax-free allowance of 150,000 THB. For any income above this, you’ll need to pay tax.

Does the UK have a double tax treaty with Thailand?

Yes, the UK and Thailand have what is known as a double taxation agreement (DTA). This is designed to prevent the same income from being taxed twice, once in the UK and once in Thailand.

The DTA covers income tax and capital gains tax among other taxes, although the situation can be more complicated for pensions.

It’s best to get specialist tax or financial advice to help you understand which country you need to pay tax in as an expat, and how to claim double tax relief if eligible.

Why it’s crucial to get professional advice on expat tax in Thailand

Tax can be extremely complicated, especially when you’ve moved to a new country and the tax system is different to what you’re used to.

It can be even more complex if you live and earn income in more than one country. There’s also the language barrier to consider, as many forms, online platforms and guidance documents may be in Thai.

This is why it’s really important to get professional tax advice before moving to Thailand. A specialist can help you understand your tax obligations and structure your affairs properly, so you’re not paying too much tax or falling foul of the rules in either country.

They can also help with the often-confusing issue of double tax treaties, where you may need to claim tax relief to avoid paying tax twice in two jurisdictions.

Manage your money between the UK and Thailand with Wise

When you’re moving abroad but still have connections in your home country, you’ll need a way to manage your money in multiple currencies.

Wise offers a cost-effective solution, with a powerful multi-currency account that lets you hold and convert between 40+ currencies all in one place - including British pounds (GBP) and Thai bahts (THB). It’s not a bank account but offers some similar features, and your money is safeguarded.

Plus, you can get a Wise card to spend in Thailand and 150+ countries worldwide. This clever contactless card automatically converts currency at the mid-market exchange rates whenever you spend, only adding a tiny currency conversion fee.

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**Investments in funds are never guaranteed and your capital can be at risk. In the UK, Interest and Stocks are provided by Wise Assets — this is the trading name of Wise Assets UK Ltd, a subsidiary of Wise. Wise Assets UK Ltd is authorised as an investment firm and regulated by the Financial Conduct Authority (FCA). Our FCA number is 839689. We do not give investment advice, and you may be subject to pay tax. If you're not sure, seek qualified advice. You can find more information about the funds on our website.

sources used:

Sources last checked 10-Nov-2025