Taxes in Thailand for Israelis
The basic rules to know before and after you move: tax residence, tax on money you bring in from abroad, the LTR visa and the treaty with Israel. Every rule links to its official source.
✓ Checked against the sources: October 2026⚠️ This isn't tax advice. It's general information checked against official sources, and it can change. Before deciding, talk to an accountant who knows both Israel and Thailand.
When you become a Thai tax resident
According to Thailand's Revenue Department, someone who stays in Thailand 180 days or more in a tax (calendar) year is a tax resident. A resident pays tax on Thai-source income, and also on foreign income they bring into Thailand. A non-resident pays tax only on Thai-source income.
Source: Revenue Department: Personal Income Tax · Revenue Department: How do foreigners living in Thailand pay tax (PDF)
Money you bring in from abroad: the rule since 2024
Foreign income earned from 1 January 2024 onward, in a year when you were a tax resident, is taxable in Thailand when you bring it into Thailand, even if the transfer happens in a later year.
- Income earned before 1 January 2024 isn't taxed in Thailand, even if you bring it in later.
- Tax paid abroad can be credited against Thai tax if the treaty allows it, up to the Thai tax on that income.
- Keep documents that show where each sum came from and when it was earned. You may need them to prove the source of income and claim the credit.
You file an annual return (P.N.D. 90 or 91) that includes your Thai income and the foreign income you brought in during the year.
Source: Revenue Department: How do foreigners living in Thailand pay tax (PDF)
🔒 3 more sections in this guide
- ✈️ The LTR visa
- 🇮🇱 The Israel and Thailand double tax treaty
- 🧑💻 Working for yourself
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