Thailand Foreign Income Tax for Expats — The 180-Day & Remittance Rules (2026)

The Rule That Changed in 2024

For years, many foreigners and Thais avoided tax on overseas income by bringing it into Thailand in a later year. That loophole closed. Under Revenue Department Order Por.161/2566 (Paw.161), effective 1 January 2024, foreign-sourced income that a tax resident remits into Thailand is taxable in the year it is brought in — regardless of when it was earned.

Disclaimer note: Tax is highly fact-specific and the government has signalled it may ease these rules. This is general information, not tax advice. Confirm your position with the Revenue Department (rd.go.th) or a qualified tax adviser.

Step 1: Are You a Tax Resident?

The test is simple and mechanical: if you are present in Thailand for 180 days or more in a calendar year, you are a Thai tax resident for that whole year. At 179 days or fewer, you are a non-resident — and foreign income you remit is generally outside Thai personal income tax.

This single number drives everything else, so frequent travellers should track their days carefully.

Step 2: What Counts as Assessable

If you’re a resident, the foreign income you remit into Thailand becomes assessable. It is added to your Thai assessable income and taxed at the standard progressive rates from 0% to 35% — the same brackets explained in our Thailand Income Tax for Foreigners guide.

Money you earn abroad but never bring into Thailand is not taxed under this rule (though that may change if Thailand moves to a worldwide-income system in future).

Step 3: Apply DTA Relief

Thailand has Double Tax Agreements (DTAs) with more than 60 countries. If you already paid tax on the same income abroad, you can usually credit that foreign tax against your Thai tax — capped at the Thai tax due — so you aren’t taxed twice on the same money.

A Quick Example

Suppose you’re a resident (200 days), remit 1,000,000 THB, and claim a 60,000 THB personal allowance:

• Assessable income: 1,000,000 − 60,000 = 940,000 THB
• Progressive tax: roughly 103,000 THB
• With no foreign tax paid, that’s your tax due (about a 10.3% effective rate)

Estimate Your Own Tax

Plug your numbers into the Foreign Income Tax Estimator: enter your days in Thailand, the amount you remit, your deductions, and any foreign tax already paid, and it estimates your Thai tax due and effective rate.

For domestic salary and deductions, use the Income Tax Calculator. To see how tax fits your overall budget, try the Cost of Living Calculator. For the mechanics of moving money in, read Sending Money to Thailand.

Frequently Asked Questions

When am I a Thai tax resident?

You are a Thai tax resident for a calendar year if you are present in Thailand for 180 days or more during that year. If you stay 179 days or fewer, you are a non-resident for that year.

Is foreign income I bring into Thailand taxable?

If you are a tax resident, yes. Under Revenue Department Order Por.161/2566, effective 1 January 2024, foreign-sourced income that a tax resident remits into Thailand is assessable and taxed at progressive rates, regardless of the year the income was earned.

If I already paid tax abroad, do I pay twice?

Not necessarily. If your country has a Double Tax Agreement (DTA) with Thailand, foreign tax already paid on the same income can be credited against your Thai tax due, up to the amount of Thai tax. This relieves double taxation.

What if I stay fewer than 180 days?

If you are present in Thailand for fewer than 180 days in a calendar year, you are not a tax resident that year, and foreign income brought into Thailand is generally not subject to Thai personal income tax.

Useful Tools & Guides

• Foreign Income Tax Estimator — estimate tax on remitted foreign income
• Income Tax Calculator — Thai tax on domestic assessable income
• Cost of Living Calculator — fit tax into your budget
• Sending Money to Thailand — the remittance mechanics
• Moving to Thailand — Complete Guide — the full relocation hub