Thailand Vergi Mukimliği Kuralları: 180 Gün Testi
180 günlük eşik
Thailand'de 180 gün kuralı nasıl çalışır
Thailand uses a 180 day threshold per calendar year. Since 2024, overseas income remitted to Thailand is taxable for residents.
Takvim yılı (Ocak - Aralık). Bu, gün sayınızın her 1 Ocak'ta sıfırlandığı anlamına gelir. Önceki yıldaki günler devretmez.
180 günü aşarsanız, Thailand vergi mukimi olarak dünya çapındaki gelirinizi vergilendirebilir. Kesin sonuçlar kişisel durumunuza, geçerli vergi anlaşmalarına ve gelir türüne bağlıdır.
Sayım nasıl yapılır
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.
Gün olarak ne sayılır
Any day of presence in Thailand counts toward the total, arrival and departure days included, and the count resets each calendar year.
Gün sayısının ötesinde
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.
Özel vergi rejimleri
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.
Vergi anlaşmaları
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.
Sıkça sorulan sorular
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.
Resmi kaynak: https://www.rd.go.th/english/
Thailand'deki günlerini takip et
BorderLog günlerinizi otomatik olarak sayar ve 180 gün eşiğine ulaşmadan önce sizi uyarır.
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