The 180-day rule
Thailand considers you a tax resident if you spend 180 days or more in the country within the same calendar year. There's nothing to apply for: it's automatic, however your entries and exits get counted. And Spain considers you its tax resident, among other things, if you spend more than 183 days in Spain or keep your "center of economic interests" there. The first task for anyone moving for real is exiting Spanish tax residency properly — without that, none of the below applies.
Thai income tax brackets
Thailand's personal income tax (PIT) works in brackets, like Spain's, but with gentler rates and an exempt first bracket:
| Annual income (฿) | In euros (≈) | Rate |
|---|---|---|
| 0 – 150,000 | 0 – €3,950 | 0% |
| 150,001 – 300,000 | up to €7,900 | 5% |
| 300,001 – 500,000 | up to €13,150 | 10% |
| 500,001 – 750,000 | up to €19,750 | 15% |
| 750,001 – 1,000,000 | up to €26,300 | 20% |
| 1,000,001 – 2,000,000 | up to €52,600 | 25% |
| 2,000,001 – 5,000,000 | up to €131,600 | 30% |
| Over 5,000,000 | > €131,600 | 35% |
There are also personal deductions that lower the taxable base. And two absences that explain half the expat phenomenon: there's no wealth tax or anything resembling Spain's modelo 720, and crypto capital gains made on regulated Thai exchanges are exempt until 2029.
The 2024 change: remittances
Until 2023 there was a famous workaround: if you brought your foreign money into the country the year after earning it, it wasn't taxed. Ruling Paw 161/2566 closed that: since January 1, 2024, a Thai tax resident is taxed on foreign income they remit to Thailand, whenever they bring it in.
The important nuance: what's taxed is the income (what you earned while already a resident), not prior capital. Savings you already had before moving don't turn into income just by crossing the border — which is why documenting a clear "snapshot" of your accounts before the move is worth money.
The treaty with Spain (1997)
Spain and Thailand have had a double taxation treaty since 1997. It's what prevents you from paying twice for the same thing and what splits who taxes what. In short:
- Spanish public pensions: generally keep being taxed only in Spain. For most retirees the real tax change is small — the guide to retiring there covers it.
- Remote work for foreign clients: as a Thai resident, what you remit to Thailand falls under the PIT brackets above.
- Rental income from property in Spain: taxed in Spain (non-resident tax, modelo 210: 24% for non-EU residents, no expense deductions), and the treaty prevents double taxation.
- Dividends and interest: split between both countries with withholding limits.
The paperwork: TIN and filing
A Thai tax resident gets a TIN (tax number) from the Revenue Department —in theory, within 60 days of having income— and files the annual return (forms PND 90/91) between January and March of the following year. It's a much lighter procedure than Spanish income tax, and local accountants handle it for little money.
What we do
We give you the map —what you just read— and tell you what questions to bring with you. What we handle start to finish is the move: the visa, the flight, the arrival and the apartment.
Frequently asked questions
When am I a Thai tax resident?
When you spend 180 days or more in the country within the same calendar year. It's automatic, nothing to apply for. From there, your foreign income remitted to Thailand falls under Thai income tax, with the treaty's protection.
Will I pay less than in Spain?
For many profiles, yes: brackets from 0 to 35%, the first bracket exempt, no wealth tax, and crypto exempt until 2029 on local exchanges. But it depends on your income and the treaty: in some cases it barely changes.
Do I still declare anything in Spain?
If you stop being a Spanish tax resident, you don't file income tax or the 720. But any Spanish-source income you keep (a rental, for example) is taxed there via the non-resident tax, modelo 210: 24% for non-EU residents, no expense deductions.