Is income earned remotely while on a DTV visa in Thailand considered Thailand-sourced for tax purposes?

Anonymous participant technically maybe, but being that you are on a tourist visa that does not allow any work in Thailand, Thailand does not expect you to pay taxes in Thailand. You also will have a problem even getting a TIN, tax identification number, you must have to even file taxes, as revenue offices are not issuing them to tourists. Relevant country is your passport country, or the actual country your work is being done in. That is where Thailand expects you to pay relevant income tax. Tourists don't pay Thai income tax, and a DTV is a tourist visa.

@Kool ******

utter rubbish. Once you become tax resident regardless of the visa you are on then if you remit foreign sourced assessable income it may attract a Thai tax liability.

@Pete ******

ok, you want to get into details. For this I'll use an American citizen as an example. Thailand expects you to pay your relevant income tax in your home country on income not made from business inside Thailand. Because of this, and the fact you do technically become a tax resident after 180 days in-country (this is nothing new), Thailand has dual tax treaties with many countries they trade with. The US has a treaty that sets equal tax amounts, and the tax you pay in your home country offsets all tax liability here on that same income earned outside Thailand in the case of an American. That is why I first mentioned Thailand trusts that you've paid your income tax in your home country. Thailand doesn't care, until you prove them wrong for trusting you to have paid your taxes.

@Kool ******

thailand expect nothing from you except respect the law. Tax credit from the dta does not mean you don't have tax liability in thailand. For example if you pay 15% for us dividend income, and you earn and remit 10 millions baht on the year, they want you to pay thai tax revenue on it, and you can tax credit the 15% that you already paid in us.. ... but for exemple if you earn and remit 1 millions baht from usa dividend, with 15% tax paid to usa, the tax bracket for 1 millions in thailand is under 15% , so you will not have more to pay in thailand ( because tax credit ) ( but you are supposed to report and fill the tax report in thailand ... ( with 0 to pay in that case) )

@Kool ******

the process of claiming tax credit through a DTA is well known. If your tax credit doesn’t cover your Thai tax liability you will be paying additional Thai tax. A basic rate UK tax payer pays 20%, Thailand has tiered rates up to 35%. Its follows that a Thai tax liability can occur on foreign sourced remitted income that has already been taxed in the source country.

@Pete ******

correct, very basic to understand that it allow country to not allow people to have low tax on income you pay your tax as normal income, but you can deduct what you already pay as tax elesewhere on the income. I don't understand why so much people don't understand.

Anonymous participant Thailand does not tax worldwide income. Working remotely on a DTV is NOT earning Thai sourced income. On many DTV visas you will see printed “Employment Prohibited “. You are not allowed to earn Thai sourced income with a DTV.

Anonymous participant for the Thai government a remote work is not a work -_- at least until you're on a proper visa. But I don't know if money from remote work is Thai sourced or not - there are different opinions.

Participant anonyme 799 ?? No the money you earn from outside thailand is not thai sourced. But what is your point with that ? Thai source is for example you rent a condominium, or you have dividend from thai company, or you work for thai company ( what you can not do as dtv )

Participant(e) anonyme I don't understand your point ? Why it look important for you ? Thai sourced = income come from inside thailand , I give you example.

Anonymous participant you can work remotely as long as you don’t work for a Thai business or have any Thai customers. The company, customers and payments must all be outside of Thailand.

Anonymous participant go to your local revenue office with your passport and DTV, and you will find out.

@Kool ******

I received my TIN on DTV without any problems. Yes, we are obligated to pay taxes. No matter if it's a tourist visa or not