Thailand day-count rules
Thailand's day rules changed substantially in recent years. Most visitors from 93 countries now enter without any visa at all — the visa exemption gives 60 days per visit, extendable once by 30. Stay longer across a year and a different clock starts ticking: 180 days of presence in a calendar year makes you a Thai tax resident.
The pages below explain Thailand's day-count rules in plain English — what the 60-day exemption actually is, how extensions work, and when tax residency arrives — with official sources.
Frequently asked questions
Nationals of 93 countries get 60 days per visit under the visa-exemption scheme — no visa needed at all. You can extend once by 30 days at a Thai Immigration office, for about 90 days total per visit.
What most people call the “60-day visa” is technically a visa exemption: eligible nationalities are simply stamped in for 60 days on arrival. Actual tourist visas (like the 60-day TR, also extendable) still exist for nationalities outside the exemption list or for specific plans.
At 180 days or more of presence in Thailand within a calendar year. From that point Thai tax rules apply to you as a resident — including the newer rules on foreign income remitted into Thailand.
They reset the per-visit stamp, but not the tax count: days across all visits in the same calendar year add up toward the 180-day tax-residency threshold, and immigration also watches cumulative time on repeated exemption entries.