Residenza fiscale in Thailand: il test dei 180 giorni
soglia di 180 giorni
Come funziona la regola dei 180 giorni in Thailand
Thailand uses a 180 day threshold per calendar year. Since 2024, overseas income remitted to Thailand is taxable for residents.
Anno solare (da gennaio a dicembre). Il conteggio dei giorni si azzera ogni 1 gennaio. I giorni dell'anno precedente non vengono riportati.
Se superi i 180 giorni, Thailand potrebbe tassare il tuo reddito mondiale come residente fiscale. Le conseguenze esatte dipendono dalla tua situazione personale, dagli eventuali trattati fiscali applicabili e dal tipo di reddito.
Come funziona il conteggio
Thai tax residency turns on a single threshold: spend 180 days or more in Thailand in a calendar year (aggregate, not continuous) and you are resident. As a resident, you pay Thai tax on Thai source income, plus on foreign source income to the extent the remittance rules introduced in 2024 bring it into the Thai tax base.
Cosa conta come giorno
Any day of presence in Thailand counts toward the total, arrival and departure days included, and the count resets each calendar year.
Oltre il conteggio dei giorni
Thailand does not run a separate residency test based on domicile or ties; the 180 day count is the sole criterion. Stay below 180 days and you are non resident, taxed only on Thai source income.
Regimi fiscali speciali
The Long-Term Resident (LTR) visa is the headline product. It grants a 10 year stay and a flat 17% personal income tax rate for qualifying highly skilled professionals, and it exempts foreign source income earned outside Thailand from Thai tax under specific conditions. Other long stay visas (Elite, retirement) are immigration products only and do not change your tax position on their own.
Trattati fiscali
Thailand has tax treaties with most major economies. They can credit foreign tax paid against Thai tax on the same remitted foreign source income, which is the main relief on offer.
Domande frequenti
What changed with foreign income in 2024?
From 1 January 2024, foreign source income earned by Thai tax residents is taxable in Thailand once it is remitted, no matter when the remittance happens. The old rule, which exempted income remitted in a later year than it was earned, is gone. Subsequent guidance has kept refining the detail, so check with an adviser for the current treatment of your income types.
Does the LTR visa exempt foreign income from Thai tax?
Qualifying LTR visa holders (Wealthy Global Citizens, Wealthy Pensioners, and Work-from-Thailand Professionals among them) are exempt from Thai tax on foreign source income earned abroad and brought into Thailand, subject to the conditions attached to each category.
Does the Thailand Elite visa make me tax resident?
No. The Elite visa is purely an immigration scheme and does not change your tax position. Thai tax residency is decided separately by the 180 day rule.
Fonte ufficiale: https://www.rd.go.th/english/
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