🌏 Non-Resident (< 180 days)
Code NR
Legal basis: Revenue Code §41 first paragraph — anyone physically present in Thailand for fewer than 180 days in a calendar year is a Non-Resident for tax purposes.
Scope: Only Thai-sourced income is taxable — salary from a Thai employer, rental from Thai real estate, interest from Thai banks, dividends from Thai companies, and capital gains on SET-listed shares. Foreign-sourced income is fully out of scope.
Rate: Progressive 0-35% on Thai-sourced active income (first THB 150k exempt, then 5-35% by bracket) · Final WHT 15% on passive income (dividends, interest, royalties) — no PND filing required for the passive slice.
Residency rule: Days are counted from passport entry/exit stamps and TM6/TM7 — 179 days = Non-Resident, 180+ days = Resident automatically. There is no application; residency is a status test, not a visa concept.
Filing: File PND.91 between January and March of the following year if Thai-sourced income exceeds THB 60,000. A pure Digital Nomad with < 180 days present and remote work for a foreign employer normally has no Thai filing obligation.
✨ Benefits: Zero Thai tax on foreign income · Por 161/162 does not apply · Ideal for come-and-go digital nomads, bond traders, and frequent travellers · Fully insulated from the 2025-2026 Worldwide Income proposal.
Pitfalls: The 180-day count is unforgiving — arrive at 8 a.m. and the whole day counts. You also need a Tax Residency Certificate from a jurisdiction where you spent 183+ days, otherwise you are 'tax stateless' and risk double taxation. Remote salary paid by a foreign employer into a Thai bank while you are physically in Thailand is Thai-sourced (place-of-work rule). A DTV visa used for 6 + 6 months automatically pushes you over 180 days.
✓ NYC Legal case: German software engineer · Bangkok 165 days + Bali 200 days · Thai Non-Resident · no PND filed · 28% tax saving vs Resident treatment · NYC Legal advisory fee THB 12k.