🇹🇭 Thailand vs 🇺🇸 United States
Tax residency, treaties and PE risk compared.
| Dimension | 🇹🇭 Thailand | 🇺🇸 United States |
|---|---|---|
| Residency rule | 180 days in a calendar year | Citizenship-based + Substantial Presence |
| Day threshold | 180 days | 183 days |
| Warning band | from 150d | from 122d |
| Tax range | 0–35% | 10–37% federal + state |
| Tax treaties | 61+ | 70+ |
| PE risk | Medium | High |
| Digital nomad visa | Yes | No |
| Best for | Long-term remote workers on the DTV or LTR visa | US citizens optimising via FEIE ($126,500) and treaty benefits |
| Common pitfall | Since 2024, foreign-source income remitted to Thailand IS taxable for residents. | US citizens are taxed on worldwide income forever — there is no day-count exit. |
Verdict
Thailand and United States carry similar residency risk on day-count alone — the deciding factor is usually treaty coverage (61 vs 70) and your specific income mix.
Deep dive
🇹🇭 Thailand residency rules →
Deep dive
🇺🇸 United States residency rules →
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