LLC × residence calculator · Edition 2026.09
If you lived in Thailand: how much tax you would pay on your LLC profit
Since 1 January 2024 (Por. 161/2566 and Por. 162/2566), a Thai tax resident (183 days or more a year) is taxed on all foreign-source income remitted to Thailand, whichever year it was earned: it no longer matters whether you bring it in the same year or ten years later. The transparent LLC's profit, once remitted, goes onto the general income tax scale, regardless of where outside Thailand the service was rendered.
Isaac Cubero · Checked on 14 September 2026 · worldwide income
At $100,000 of profit
On $100,000 of LLC profit, living in Thailand, you would pay about $22,879 a year: a 22.9% effective rate.
worldwide income
| Personal income tax on remitted foreign income (Por. 161/162, 2026 general scale) | $22,879 |
| Estimated total | $22,879 |
Sources: Departmental Instruction Por. 161/2566 (15 Sep 2023) and Por. 162/2566 (20 Nov 2023), Thailand Revenue Department; in force from 1 Jan 2024 · Thailand Revenue Department: personal income tax table (in force since fiscal year 2560/2017) and corporate income tax with SME regime · Thailand Revenue Code, SME regime by Royal Decree (paid-up capital ≤ THB 5m, sales ≤ THB 30m) · PwC Worldwide Tax Summaries: Thailand, updated 24 Aug 2026 (records no remittance exemption in force as of that date) · Fixed exchange rate 33 THB/USD.
Rank 27 of 38 residences by effective rate at this profit.
- Income tax scale in force since fiscal year 2560 (2017), with no confirmed change for 2026: brackets in THB, no special unit.
- Assumes you remit 100% of the LLC's profit (and the foreign dividend) to Thailand in the year you earn it; since 2024 (Por. 161/162) it is taxed in whichever year you remit it, so not remitting only defers the tax.
- No social security, no deductible expenses or personal allowance, no LTR visa exemption for those who qualify.
- The Thailand Privilege / LTR (Long-Term Resident) visa, for the wealthy global citizen, wealthy pensioner, work-from-Thailand professional and highly skilled professional categories, exempts this foreign income for anyone who qualifies: with an LTR visa, this entry does not apply to you.
- Not remitting is not a permanent 0%, it only defers the tax until you bring the money into Thailand, whichever year that is: the 0% LLC in Thailand is a myth unless you hold an LTR visa. The 2025 draft royal decree that would exempt income remitted in the same year earned or the following one (Revenue Code section 42(62)) still had no Cabinet approval or Royal Gazette publication as of 14 Sep 2026: do not treat it as in force.
- If you physically perform the work from Thailand (laptop, client, hours there), the profit can also be Thai-source income, taxed the same way but without depending on remittance at all.
- If your home country already withheld tax on the foreign dividend, a tax treaty may give you a credit; that is not modelled here.
- Departmental Instruction Por. 161/2566 (15 Sep 2023) and Por. 162/2566 (20 Nov 2023), Thailand Revenue Department; in force from 1 Jan 2024
- Thailand Revenue Department: personal income tax table (in force since fiscal year 2560/2017) and corporate income tax with SME regime
- Thailand Revenue Code, SME regime by Royal Decree (paid-up capital ≤ THB 5m, sales ≤ THB 30m)
- PwC Worldwide Tax Summaries: Thailand, updated 24 Aug 2026 (records no remittance exemption in force as of that date)
- Fixed exchange rate 33 THB/USD.
At three profit levels
What you would pay in Thailand depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $8,409 | 16.8% | $41,591 |
| $100,000 | $22,879 | 22.9% | $77,121 |
| $250,000 | $72,803 | 29.1% | $177,197 |
Brackets applied (Personal income tax on remitted foreign income (Por. 161/162, 2026 general scale))
| Up to 150,000 THB | 0% |
| From 150,000 THB to 300,000 THB | 5% |
| From 300,000 THB to 500,000 THB | 10% |
| From 500,000 THB to 750,000 THB | 15% |
| From 750,000 THB to 1,000,000 THB | 20% |
| From 1,000,000 THB to 2,000,000 THB | 25% |
| From 2,000,000 THB to 5,000,000 THB | 30% |
| From 5,000,000 THB to and above | 35% |
And if it were not an LLC
The five cheapest structures from Thailand, distributing all the profit.
| Structure | Corporate | Withholding | You, in Thailand | Total |
|---|---|---|---|---|
| Thai Limited Company | $14,091 | $0 | $8,591 | 22.7%$22,682 |
| US LLC | $0 | $0 | $22,879 | 22.9%$22,879 |
| UAE free zone | $0 | $0 | $22,879 | 22.9%$22,879 |
| Hong Kong Ltd | $8,250 | $0 | $20,404 | 28.7%$28,654 |
| Cyprus Ltd | $15,000 | $0 | $18,379 | 33.4%$33,379 |
Frequently asked questions
Does a US LLC pay tax if I live in Thailand?
The LLC pays no US federal tax if it has no US activity. Since 1 January 2024 (Por. 161/2566 and Por. 162/2566), a Thai tax resident (183 days or more a year) is taxed on all foreign-source income remitted to Thailand, whichever year it was earned: it no longer matters whether you bring it in the same year or ten years later. The transparent LLC's profit, once remitted, goes onto the general income tax scale, regardless of where outside Thailand the service was rendered.
How much would I pay in Thailand on $100,000 of profit?
On $100,000 of LLC profit, living in Thailand, you would pay about $22,879 a year: a 22.9% effective rate. The figure comes from applying personal income tax on remitted foreign income (por. 161/162, 2026 general scale) to the profit converted to THB.
Is Thailand a territorial country?
No: Thailand taxes its residents' worldwide income. The LLC profit goes into your income tax under the country's rule (worldwide income).
Next
The figure is the start. The structure is the decision.
To see Thailand against the other 37 residences: the full ladder.