Thailand
Thailand is the leading expat destination in Southeast Asia, combining very low cost of living, tropical climate and outstanding quality of life. The LTR visa launched in 2022 offers significant tax benefits to qualified professionals and retirees. The territorial tax system means residents are not taxed on foreign income that is not remitted in the year it is earned.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → 150 000 € | 0 % |
| 150 000 € → 300 000 € | 5 % |
| 300 000 € → 500 000 € | 10 % |
| 500 000 € → 750 000 € | 15 % |
| 750 000 € → 1 000 000 € | 20 % |
| 1 000 000 € → 2 000 000 € | 25 % |
| 2 000 000 € → 5 000 000 € | 30 % |
| 5 000 000 € → unlimited | 35 % |
Corporate tax
20 %
Capital gains
0 %
VAT
10 %
Special regime : Long-Term Resident (LTR) Visa
Le visa LTR lancé en 2022 offre un taux forfaitaire de 17 % sur les revenus thailandais pour les professionnels hautement qualifiés, et une exonération totale sur les revenus de source étrangere pour certaines catégories (retraités fortunés, investisseurs).
10 ans
Quatre catégories : (1) Retraités fortunés (pension 80 000 USD+/an ou 250 000 USD d'investissement), (2) Professionnels qualifiés (revenu 80 000 USD+/an), (3) Travailleurs à distance (revenu 80 000 USD+/an), (4) Investisseurs fortunés (500 000 USD+ d'investissement en Thailande).
- Flat tax de 17 % sur les revenus thailandais (catégorie professionnels)
- Exonération des revenus de source étrangere (catégories retraités/investisseurs)
- Exemption de l'obligation de déclarer les revenus étrangers non rapatriés
- Permis de travail numérique inclus, fast-track immigration
Visa options
Long-Term Resident (LTR) Visa - Remote Worker
digital-nomadDuration: 10 ans
Cost: 50 000 THB (~1 300 EUR)
Requirements: Revenu annuel de 80 000 USD+ ou 40 000 USD+ avec un diplome de master ou propriété intellectuelle.
Visa O-A (retraité)
retireeDuration: 1 an renouvelable
Cost: 2 000 THB (~52 EUR)
Requirements: Age minimum de 50 ans. Dépot bancaire de 800 000 THB (~21 000 EUR) ou revenus mensuels de 65 000 THB (~1 700 EUR). Assurance santé.
Smart Visa
entrepreneurDuration: Jusqu'à 4 ans
Cost: 10 000 THB (~260 EUR)
Requirements: Investisseur, entrepreneur ou expert dans un secteur stratégique (tech, digital, médical, etc.). Investissement minimum de 20 000 000 THB (~520 000 EUR) ou expertise reconnue.
Living in Thailande
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
Thailand offers one of the lowest costs of living in the world for a high level of comfort. A single person can live very comfortably in Bangkok or Chiang Mai on €700/month excluding rent. Rents are very affordable and local food is excellent and inexpensive.
Settling in Thailande
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Thailand offers several visa options (LTR, O-A retiree, Smart Visa) but the process can be bureaucratic with renewal requirements at immigration. The 10-year LTR visa greatly simplifies life for those eligible. The expat community is very large in Bangkok and Chiang Mai, with coworking spaces and regular networking events. The language barrier remains a daily challenge.
Thailand's private healthcare is of very high quality and far cheaper than in Europe. Hospitals like Bumrungrad (Bangkok) are world references in medical tourism. The public system is free but reserved for Thai nationals. Private health insurance costs €60-120/month depending on age and coverage.
Quality of life
Thailand offers a tropical climate, paradise beaches, exceptional cuisine and rich culture. The internet network is among the best in Asia. Bangkok is a vibrant metropolis while Chiang Mai offers a more peaceful setting. The +6h time difference with continental Europe can complicate real-time collaboration.
Pros and cons
Advantages
- One of the lowest costs of living in the world
- LTR visa: 17% flat tax and foreign income exemption
- Excellent internet network (200 Mbps average)
- Tropical climate and outstanding lifestyle
Disadvantages
- Time difference of +6h with continental Europe
- Language barrier (Thai is hard to learn)
- Constant heat and humidity, monsoon season
- LTR visa restricted to high earners ($80,000+/year)
Go further
Compare with
Need help with your relocation to Thailande ?
Our partner experts help you with your tax and administrative procedures.
Talk to an expertSources
Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Thailand?
The top marginal income tax rate in Thailand is 35%. The corporate tax rate is 20%. A special regime exists: Long-Term Resident (LTR) Visa.
What is the cost of living in Thailand?
The monthly cost of living for a single person in Thailand is approximately 700 EUR (excluding rent). City center rent costs around 500 EUR per month.
Is there a tax treaty between the United Kingdom and Thailand?
Check HMRC for the current status of the tax treaty between the United Kingdom and Thailand.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.