Am I a Thai tax resident, and is the money I bring into Thailand taxable?

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Is the money you bring into Thailand taxable?

You owe Thai tax on foreign money only if three things are true at once: you are in Thailand 180 days or more this calendar year, the income arose from 1 January 2024 onward, and you bring it into Thailand. Miss any one and there is nothing to pay.

Checked against the Revenue Code and the Revenue Department in Thai · Last reviewed 30 August 2026

1. How many days will you be in Thailand this calendar year?

All days added together. They do not need to be consecutive.

Why three questions and not one

Almost every argument about this online comes from someone answering a later question without having settled an earlier one. The Revenue Code applies them in order, and each one can stop the whole thing.

Residency comes from section 41, third paragraph: a person in Thailand for one period or several periods adding up to 180 days in a tax year is resident. The Thai says รวมเวลาทั้งหมดถึงหนึ่งร้อยแปดสิบวัน, and ถึง means reaching, not exceeding. Day 180 counts. The Revenue Department’s own Thai question and answer gives 179 days as its non-resident example.

Scope comes from Departmental Instruction Paw. 162/2566, which excludes assessable income ที่เกิดขึ้นก่อนวันที่ ๑ มกราคม พ.ศ. ๒๕๖๗, arising before 1 January 2024. The test is when the income arose, which is not the same as when you earned it loosely, and not the same as when you bought an asset.

Remittance comes from section 41, second paragraph. Thailand taxes foreign income เมื่อนำเงินได้พึงประเมินนั้นเข้ามาในประเทศไทย, when it is brought into Thailand. What Paw. 161/2566 changed in 2024 was not this, but the old practice of remitting in a later year to escape it.

Thailand has not moved to worldwide taxation. The two year remittance exemption that gets discussed as though it were imminent is a draft Royal Decree that was never enacted. It appears nowhere in the Revenue Department’s own listings of new law, and reporting suggests it lapsed when the House dissolved. Plan around the rules that exist.

What this tool will not tell you

It will not compute your tax. Thai personal income tax runs through a long list of allowances, for a spouse, children, parents, insurance, provident fund, RMF and SSF, mortgage interest and donations, and a calculator that implements most of them returns a confident wrong number. The rate table above is there so you can see the shape, not so you can file from it.

It also cannot settle the one case the Revenue Department has left open: an asset bought before 2024 and sold after it. The published guidance says capital gains are computed per transaction with only the excess over the amount invested treated as income, and that an unrealised gain is not income. Together those imply a post-2024 sale produces post-2024 income. That is an inference, and no published example covers it.

This is general information about how the rules work, not tax advice on your own position, and we are not your tax adviser. Rules change and offices differ in practice. Spotted something wrong or out of date? Tell us and we will fix it.

Sources

If the answer was that you do owe something, the filing itself is routine and the fee for it is small next to getting it wrong. What Thai firms charge for tax and accounting work is on the bookkeeping cost page, and every annual deadline is on the compliance calendar.

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