The Foreign-Sourced Income Rule: What Expats in Thailand Must Know
Key takeaway: Since 1 January 2024, the Revenue Department's reinterpretation (Order Por. 161/2566) means a Thai tax resident who brings foreign-sourced income into Thailand may be taxed on it — regardless of which year it was earned.
Who is affected?
A "tax resident" is anyone present in Thailand for 180 days or more in a calendar year. Remitted foreign income — salary, dividends, rental, capital gains — can fall into the Thai personal income tax base in the year you bring it in.
What changed
The old practice let foreign income remitted in a different tax year escape tax. The new interpretation removes that timing loophole. Income earned before 1 January 2024 is protected (Order Por. 162/2566), and in 2025 the Revenue Department proposed a two-year exemption window — income remitted in the year it is earned or the following year may be exempt, with later remittances remaining taxable.
Practical implications
- Keep records distinguishing capital (pre-2024 savings) from income.
- Thailand's 60+ tax treaties may credit tax paid abroad.
- Money never remitted into Thailand is generally outside the rule.
General information only, not tax advice. Consult a Thai tax professional.