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Is the new tax law exemption on foreign-earned income in Thailand official and applicable to foreigners?

Aug 8, 2025
2 days ago
Elías ********
ORIGINAL POSTER
So now, "officially" any income tax on foreign-remitted income will be waived AGAIN. They even plan to apply the new law retroactively, according to this news piece.
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TLDR : Answer Summary
A recent announcement suggests that Thailand may waive income tax on foreign-remitted income, possibly retroactively. However, there is confusion over whether this new law will apply to foreigners or just Thai individuals with foreign income. While some express optimism about the tax change, others caution that it remains unofficial until officially gazetted. Discussions among expats highlight the importance of clarity surrounding the applicability of these tax laws, especially for those on specific visas such as the DTV.
DTV VISA RESOURCES / SERVICES
Jonathan ***********
So I’m currently a nomad in Georgia 🇬🇪 paying 1% six months per year. But I’d rather live in Thailand instead.

The thing is, to satisfy the Australian tax offices, I would need to lodge a tax statement in Thailand. Is it possible to lodge a tax statement in Thailand on a DTV?

Thank you.
Elías ********
ORIGINAL POSTER
@Jonathan **********
right now it's possible IF you meet certain conditions. If you don't, you can't, even if you want wanted to. However, if the ammendment mentioned in this article becomes an actual law, then it would be near to impossible for a DTVer to pay taxes in Thailand, as foreing remitted money would be exempted, and, at the same time, the DTV DOESN'T allow you to earn money from within Thailand, neither it allows you to get a work permit (you'll need to change to a different visa type then)
Jonathan ***********
@Elías *******
thank you for your answer. Do you know whether I would still be able to lodge a tax return that is 0 though? I just need evidence that I don’t live in Australia
Elías ********
ORIGINAL POSTER
@Jonathan **********
I'm not sure about Thailand. In my country for example no, it's not posible to fill for taxes if the income is 0.
Javier ******
@Elías *******
there are many ways of getting income. Even if it’s only 10 baht. Nevertheless in Thailand you can file a 0 baht tax return.
Pete *******
@Jonathan **********
yes you can file a tax return on a DTV.
Siggi *******
Nobody ever payed tax on foreign income and if then you have been stupid. Funny to read so many comments from people who don't know anything about Thailand and the laws here and command law
Pete *******
@Siggi ******
your knowledge on the subject of Thai tax law is obvious.
Anonymous ******************
It’s still unclear but hopefully we get more clarity soon.
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Pete *******
Anonymous participant 512 this guy is a comedian. Hardly a reputable source.
Jo *******
Its not 'official' until its in gazetted.
DTV_Be*******
This will bring back the “middle class” visa holder that actually adds extreme value to the overall tourist economy
Anonymous ******************
So we dont neeed to pay taxes here on my foreign income anymore and can stay here for a year without worrying sounds lovely to me
Jonas *************
Anonymous participant 118 don't worry it will change next week again
Pete *******
Nope, nothing official at all. Nothing new either. This was first discussed back in April. Something is coming but until it’s published everyone is guessing.
Bobby *********
So I don’t have to pay taxes and I can live here for free. Listen guys guys…this may not be the best idea 😅
Greg ********
@Bobby ********
Only about 4 million Thais actually pay taxes and total taxation (Direct and Indirect) is about 17% of GDP. This is quite low for similar economies 🙂 I think "Direct" taxes are only about 6% of the 17%.
Elías ********
ORIGINAL POSTER
@Bobby ********
it's taxes on INCOME. Of course we pay taxes everyday, every time we bought any good or service here. So it's not that we don't pay taxes.
Anonymous ******************
Almost all countries have DTAs with Thailand so in practice it's not so important... Our total tax should be rather similar.
Jo *******
Anonymous participant 112 wrong!
Tore *********
@Jo ******
not really, there’s a few exceptions but mostly at least westerners would have DTAs to use any previously paid tax at home ad tax credit resulting in zero net tax in Thailand
Jo *******
@Tore ********
still wrong. A good example is Australians on a basic pension. They are not taxed on it in aus but would be taxed in Thailand. They would therefore be worse off. Also they might have been taxed (pre deposit) on their retirement savings (superannuation) in aus and not taxed again when they withdraw it in aus, but if they withdraw it in thailand, taxed. Just a vague example. Having a dta isnt the saving grace, its what the dta actually contains thats important.
Tore *********
@Jo ******
Nothing you said dispute what I wrote 🤷🏻‍♂️

You can’t expect zero tax. Thats the whole point; “no double tax”, not “zero tax”

sure, obviously there are exceptions. Nobody is saying there isn’t. You have to pay tax somewhere, and the tax i assume is lower in Thailand than if they lived in AU. Isn’t that a good thing? I don’t see the problem.

That doesn’t change the fact in most cases you usually deduct tax paid in home countries as tax credit in Thailand.
Elías ********
ORIGINAL POSTER
@Tore ********
Many Asian countries also do have DTA with Thailand. At first I thought my country (South Korea) didn't have one, but they do 😱
Tore *********
@Elías *******
that’s great.
Greg ********
Anonymous participant 112 You are assuming DN's are paying tax anywhere! 🙂 🙂
Brad ********
@Greg *******
FEIE sure is dandy 😏
Anonymous ******************
@Brad *******
Can you still claim FEIE even if you have aUS based LLC and American clients?
Ivan ************
Anonymous participant 250 yes, it's entirely about where you are physically. Doesn't matter that the money comes from the US into a US entity and you can be paid into a US bank account. If it's a US LLC you'd still be liable for any corporate taxes but you would claim the exemption on your personal income taxes on the salary your LLC pays you.

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Dany ********
Multiple parts of your linked article talk about „Thai individuals“ and not foreigners. So i would guess its only for thai people that bring in foreign income.

The part with the tax residency isnt very clear either if all of this applies to foreigners or not.
Ivan ************
@Dany *******
there's nothing specific in the Thai tax code about citizens. They absolutely plan all this stuff around Thai people but it applies to all residents. The US is one of very few countries who have citizenship based taxation.
Dany ********
@Ivan ***********
okay understood… but it wouldn’t surprise me if thailand had a double standard for tax when they already have double pricing for many other things where they can extort the foreigner 🤣🙈
Elías ********
ORIGINAL POSTER
@Dany *******
No, the law and the article explain, both, that this is applicable to any Thai "tax resident", which is a person living over 180 days in the Kingdom. There has never been differences as per citizenship for tax matters. That's a common standard in most countries of the world (the tax resident notion, I mean, which is unrelated to citizenship or visa status).
Dany ********
@Elías *******
i read the article multiple times and its very vague and does NOT explain what you are trying to say. it specifically talks about thai individuals. and the 180day part is very unspecific either. but you can link the law as you say it explains it. please post it. the article is a few days old already. and as off now its still a proposal or is there news from today?
Pete *******
@Dany *******
recognise that it’s a very badly written article. Thai tax law refers to Thai tax residents and taxpayers, not Thais and foreigners.
Dany ********
@Pete ******
thanks Pete. that sounds reasonable. 👍 yeah the article is kinda confusing. hope the law gets signed soon. Also the no tax on crypto is huge.
Greg ********
How is it "Official" if it is in the "Offing"? PS: I posted this in the group the day it was published.
Elías ********
ORIGINAL POSTER
@Greg *******
hence the " marks. But the Government will has been already shown, they're planning to amend the law within this year, reportedly.
Greg ********
@Elías *******
I do think this will be implemented. They would rather have the money in the economy and being used than the small amount of tax increases the changes in rules brought in. Last year one tax official mooted taxing global income even if not remitted. There was panic on the barstools and in expat groups. by the bedwetters. That looks silly now that they are going the opposite way. This is good news.