Does working remotely for foreign clients in Thailand count as foreign sourced income?

The determination of whether income earned by remote workers in Thailand counts as foreign sourced or Thai based income depends on several factors. If the individual spends 180 days or more in Thailand during a calendar year, they become a Thai tax resident and may have a tax liability on their income, regardless of where it originates. Under Thai domestic law, income earned is typically considered Thai sourced if the work is performed in Thailand. However, if there is a double tax agreement between Thailand and the country where the income is from, the worker may be able to claim a tax credit or exemption.