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Moving from Thailand Tax Guide 2026: PIT Departure Rules, SSO Withdrawal & LTR Visa Exit

Quick Answer:Thailand does not impose an exit tax on departure. Thai residents are taxed on Thai-source income and on foreign income remitted to Thailand in the same year it is earned (under the 2024 Revenue Department ruling). On departure, your tax residency ends and only Thai-source income remains taxable. SSO (Social Security Office) contributions for foreign workers are refundable on departure — apply within 2 years. LTR Visa holders lose the 17% flat rate benefit on departure.
By Daniel, founder of CountryTaxCalc.com

Last Updated:April 2026

Key Facts

Thailand Personal Income Tax and the 2024 Foreign Income Rule
Thailand PIT rates (2026): 0% (up to THB 150,000), 5% (THB 150,001–300,000), 10% (300,001–500,000), 15% (500,001–750,000), 20% (750,001–1,000,000), 25% (1,000,001–2,000,000), 30% (2,000,001–5,000,000), 35% (above 5,000,000). Key 2024 rule change: Previously, foreign-source income remitted to Thailand was only taxable if remitted in the same year it was earned. This allowed a popular planning strategy of deferring remittances to subsequent years. Revenue Department Departmental Instruction Paw 161/2566 (effective from tax year 2024): foreign income is now taxable if remitted to Thailand in any year — regardless of when it was earned. This significantly changes the tax treatment of foreign savings brought into Thailand by long-term residents. Thai-source income: always taxable in Thailand regardless of residency status. Residency: Thailand taxes residents (those spending 180+ days in Thailand in a tax year) on Thai-source income and all foreign income remitted to Thailand. Non-residents: taxed on Thai-source income only at the same progressive rates.
Departure Procedures and Final Thai PIT Return
No Thai exit tax: Thailand does not impose a departure tax on exiting residents. No deemed disposition of assets on departure. Final PIT return: Thai tax year = calendar year. File the annual PIT return (Form PND 90 or PND 91 for employment income) covering January 1 to December 31 of the departure year — file by March 31 of the following year (or August 31 with extension). If you depart mid-year: you file for the full calendar year but report only income earned while Thai-resident plus any Thai-source income after departure. Thai tax ID (TIN): your Thai TIN (from the Revenue Department) remains registered unless formally deregistered. If you retain Thai income-generating assets, keep the TIN active for ongoing non-resident filings. Work permit: cancel your work permit (if applicable) before departure — your employer typically handles this; ensure the Department of Employment is notified. LTR Visa specific: LTR Visa holders using the 17% flat rate benefit — the benefit ceases on departure from Thailand. If you return to Thailand and re-establish residency under a standard visa: revert to progressive PIT rates (the 17% flat rate is available only to active LTR Visa holders).
Social Security Office (SSO) Contributions: Refund on Departure
Thailand's Social Security Office (SSO) — the Social Security Act — requires contributions from both employers (5% of salary) and employees (5% of salary) up to a monthly salary cap of THB 15,000 (maximum employee contribution THB 750/month). Benefits: healthcare, disability, maternity, unemployment, and old-age pension. For departing foreign workers: SSO refund (bàng khwam prachasamphan): foreign employees who have been contributing to SSO and are permanently leaving Thailand can apply for a refund of their SSO contributions (employee portion only — employer contributions are not refunded). Application deadline: within 2 years of departure from Thailand. Application: submit to the SSO office with: passport, work permit (or copy), SSO card, Thai bank account or international transfer details. Refund amount: the employee's accumulated contributions (5% of monthly salary up to THB 750/month × number of contribution months). SSO old-age pension: the SSO old-age lump sum (bà-năm chăn): if you have contributed for fewer than 180 months, you receive a lump sum of your contributions; above 180 months, you receive a monthly pension from age 55. For most foreign workers with shorter tenures: the lump sum or refund option is applicable.
Thai Property: Non-Resident Sale and Rental
Foreigners generally cannot own Thai land directly (Land Code, Section 86). Options: Thai company structure; condominium ownership (up to 49% of units in a project may be foreign-owned); long-term lease (up to 30 years, renewable). Condo ownership is the most common form for foreign property investment in Thailand. Sale of Thai condominium as non-resident: Specific Business Tax (SBT): 3.3% of appraised or sales price (if held less than 5 years as a primary residence, or business-use property). If SBT does not apply (held as primary residence >5 years, or by individual): 0.5% Stamp Duty applies instead. Withholding tax at source: buyer/transfer agent withholds PIT based on a formula: appraisal price − (appraisal price × useful life percentage) = assessable gain. Progressive PIT applies on the per-year gain. Tax on the gain is withheld at the Land Department at the time of transfer. Rental income as non-resident: 15% withholding tax on Thai-source rental income. Corporate rental income: standard CIT (20%) if via a Thai company. Reporting: non-residents with Thai rental income file an annual PIT return.
LTR Visa Departure Planning
Thailand's Long-Term Resident (LTR) Visa (launched 2022 by the Thai Board of Investment) offers: 10-year renewable visa; 17% flat personal income tax rate on Thai-source employment income; foreign income exemption under Thailand's territorial system; no work permit required for eligible categories. On departure from Thailand: LTR Visa 17% rate benefit: the 17% rate applies only while you are a Thai tax resident holding an active LTR Visa. On departure: rate benefit ceases. If you have Thai employment income (from a Thai company) that continues after departure: non-resident withholding at progressive rates applies. Foreign income held outside Thailand: the 2024 remittance rule applies only when remitted to Thailand. If you depart Thailand and never remit the foreign income to Thailand after departure: no Thai tax on that foreign income. Prudent planning: before formally departing Thailand, review any planned remittances of foreign income earned while Thai-resident — under the 2024 rules, these are now taxable. 'Clean up' the timing of large remittances before or after residency carefully. Thai Provident Fund (PVD): employer-sponsored voluntary retirement savings scheme. On departure: typically withdraw with employer approval; 30% withholding on contributions held less than 5 years; reduced rates for longer contributions.

Thailand has become one of Asia's most popular expat destinations — particularly for digital nomads, retirees, and regional business executives. Thailand's territorial tax system, combined with the 2024 amendment to the foreign income remittance rule, creates important planning considerations for departing residents. The LTR Visa programme has brought a new category of high-value residents, and their tax situation on departure has specific features worth planning for.

Moving from Thailand to Another Country: Key Steps

Practical departure checklist for Thailand residents:

  1. Cancel work permit: Your employer must cancel your work permit at the Department of Employment before your visa expires. Do not overstay your visa after work permit cancellation.
  2. File final Thai PIT return: For the full calendar year of departure. Due March 31 following year. Include Thai-source income and any remitted foreign income.
  3. Apply for SSO refund: Within 2 years of departure. Bring SSO card and passport to SSO office, or apply via the SSO online portal.
  4. Close Thai bank accounts or keep for ongoing transactions: If retaining Thai property: keep a Thai bank account for local expenses and rental income. If not: close accounts and transfer funds internationally via Wise (competitive THB/USD or THB/GBP rates).
  5. Retain Thai TIN if you have ongoing Thai income: If keeping Thai property generating rental income: keep your TIN active and plan annual Thai non-resident filings.
  6. LTR Visa deregistration: If you held an LTR Visa: notify the BOI of your departure. Your visa is automatically deactivated when you exit Thailand permanently.
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Frequently Asked Questions

Q: Does the 2024 Thai foreign income rule affect me if I've already left Thailand?

The 2024 rule change (Departmental Instruction Paw 161/2566) applies from tax year 2024 onwards. If you left Thailand before 1 January 2024: the rule does not retroactively apply to income earned before that date. If you were a Thai resident in 2024 or 2025 before departing: any foreign income earned during your Thai residency period and remitted to Thailand after the rule change is now taxable, regardless of when it was earned before departure. Example: you earned $200,000 from a foreign employer in 2022–2023 while a Thai resident, did not remit it. You depart Thailand in 2025. In 2026 (as a non-resident), you remit the funds to Thailand: the 2024 rule makes this taxable in Thailand as foreign income — even though you are no longer resident. The safest interpretation: once remitted to Thailand, the income becomes Thai-source income. Practical advice: do not remit pre-departure foreign income to Thailand after the 2024 rule change. Move funds to your new country's banking system before or at the time of departure from Thailand.

Q: Can I keep my Thai condominium after I move abroad?

Yes — non-residents can own Thai condominiums indefinitely. Foreign ownership of condominiums in Thailand is well-established under the Condominium Act, up to the 49% foreign quota per project. Ongoing obligations as non-resident condo owner: (1) Common area fees (ค่าส่วนกลาง): paid to the juristic person (project management). Continue paying regardless of residency. Typically THB 30–80/sq.m/month. (2) Property tax (ภาษีที่ดินและสิ่งปลุกสร้าง): land and buildings tax applies at 0.03% of appraised value for residential property used as the owner's primary residence (exempt up to THB 50M); higher rates for investment/rented property. (3) Rental income (if renting): 15% withholding tax on gross rent; file annual PIT return as non-resident. (4) Sale as non-resident: SBT 3.3% or stamp duty 0.5% plus PIT withholding at the Land Department. You can sell the condo remotely via a power of attorney granted to a Thai lawyer or agent. (5) Remittance of sale proceeds abroad: Thai bank facilitates international transfer of condo sale proceeds with proper documentation (Foreign Exchange Transaction Form — Tor Dor 40 for transfers over $50,000).

Q: What tax treaty applies if I move from Thailand to the USA?

The USA-Thailand DTA (Tax Treaty, signed 1996, entered into force 1997) governs cross-border income between the two countries. Key provisions: Employment income: taxed where the work is performed. 183-day exception for short-term workers: if a Thai resident works in the US for fewer than 183 days, is paid by a Thai employer, and the remuneration is not borne by a US PE, the US may not tax the income. Dividends from Thai companies: 15% Thai withholding (or 10% if US company holds ≥10%). Interest: 10% Thai withholding. Royalties: 5%–15% Thai withholding depending on type. Capital gains from Thai property: taxable in Thailand. Capital gains from Thai company shares: generally taxable only in the residence country (USA) — but check the specific DTA article. Pensions: taxable only in the country of residence (the USA for Thai-source pensions paid to US residents). Thai SSO lump sum received as US resident: covered by the pension article — taxable in the USA; Thai withholding credit available via Form 1116. FBAR: Thai bank accounts and SSO accounts reportable on FinCEN 114 if aggregate >$10,000.

Q: I had an LTR Visa — do I lose the 17% tax rate benefits when I leave?

Yes — the 17% flat PIT rate on Thai employment income is available only to active LTR Visa holders who are Thai tax residents. On departure from Thailand and loss of tax residency: the 17% rate ceases entirely. If you re-enter Thailand later and re-establish residency: you cannot automatically reclaim the 17% LTR rate unless you are still within your LTR Visa validity period (10 years from issuance). If your LTR Visa was issued in 2023 for 10 years (valid through 2033): re-establishing residency in Thailand during the visa validity period would restore LTR rate eligibility — contact the Thailand BOI to confirm re-activation. Practical planning for LTR departure: if you have earned Thai employment income that has not yet been processed through the Thai payroll (e.g., deferred bonuses, unvested equity): accelerate payment before departure so it is processed at the 17% rate. After departure, Thai payroll will apply progressive PIT rates on any remaining Thai-source employment payments.

Disclaimer:This guide provides general tax information for educational purposes only. Thai PIT rules (especially the 2024 foreign income changes), SSO withdrawal procedures, and LTR Visa regulations change with Thai legislation and Revenue Department circulars. Nothing in this guide constitutes tax or legal advice. Consult a Thai tax adviser (licensed under the Federation of Accounting Professions) before departing Thailand.

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