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What are the implications of Thailand's tax laws on foreign residents regarding foreign income?

TaxationForeign Income TaxThailand Tax ResidencyTax ExemptionsDouble Tax Agreement (DTA)Visa Regulations
Aug 5, 2025
2 days ago
Greg ********
ORIGINAL POSTER
The article says Thais but many assume it means all Tax Residents.

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TLDR : Answer Summary
The article discusses the implications of Thailand's tax laws, specifically suggesting that exemptions on foreign income may apply to all tax residents, not just Thais. Key points include the revision of rules allowing remittance of foreign income within the same year and the need for foreign residents to understand their tax obligations, especially after being in Thailand for 180 days. Comments from the community emphasize consulting a tax lawyer for personalized advice and clarify the equality of tax treatment between Thai nationals and foreign tax residents.
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Andrew ********
After a 180 days here in a calender year you are subject to tax foreign income is taxable and retirement pension as well unless you are covered in DTA agreement between your home country and thailand everyone situation is different I would consult a tax lawyer here and your embassy to see if you are exempt.
a day ago
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Greg ********
ORIGINAL POSTER
Your penultimate paragraph makes no sense at all. You know retired visa holders who do have to pay tax except they do not have to pay tax?
a day ago
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Greg ********
ORIGINAL POSTER
@Andrew *******
 You obviously did not even read the article. PS: have you ever paid tax in Thailand ie submitted a tax return here?
a day ago
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Andrew ********
@Greg *******
 I have not been here 180 days, and unless I earn income in thailand I will never pay tax here as I am excluded under the DTA between the US and Thailand.

I do know several retired visa holders who do have to pay tax here except they do not bring in enough to thailand to be taxed or have to file taxes.

There is a threshold. Yes I did read just adding to the article based of comments in this thread questions asked by people.
a day ago
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Michael *******
@Andrew *******
 I ask chatgpt if there is dta between usa and thailand, he tell me not. I am concerned about dividend I get from usa, chatgpt tell me as there is not dta I will pay 30% in usa + thai tax if I remit it ( with no tax deduction ), I did not check if chatgpt was true about not dta ps : dta does not mean you pay not tax in thailand, most of the time it give you only tax credit in thailand.
a day ago
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Michael *******
Of courses if my usa dividend are covered by dta, as I pay 30% tax in usa it mean I can remit it free of thai tax in thailand. Good to know I will check
a day ago
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Michael *******
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Mo *****
Posted this before but this seems more clear.. previously prior to 24 had to wait a year to remit seems now can be done same year or year after

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Along with no capital gains on crypto gains this is great news
2 days ago
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Pete *******
Badly written and old news. Replace “Thai” with “Taxpayer”.
2 days ago
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Wannikea *********
There is a no discrimination clause in the tax legislation, whatever applies to Thai national tax residents applies to foreign tax residents
2 days ago
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Michael *******
@Wannikea ********
 I agree, but for example LTR visa holder have special tax, a thai citizen cannot have ltr I guess, so we can call that discrimination ? ( I am little bit off topic :) )
2 days ago
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Greg ********
ORIGINAL POSTER
@Michael ******
 17% flat rate tax for LTR. When I was on BOI Visa my tax rate was flat rate of 15%. Thai could not get that either. Thais in the office paid a higher % of tax than us over 750k a year.
2 days ago
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Michael *******
@Greg *******
 yes I think ltr is even 0% for foreign income.
2 days ago
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Greg ********
ORIGINAL POSTER
@Michael ******
 The 15% tax was great. As good as Singapore but I preferred the tax taken out monthly in Thailand. I am a bit of a hypocrite as I advocate higher taxes in my own country and did not mind 40%. It is what you take home at the end of the day.
2 days ago
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Michael *******
@Greg *******
 I was speaking about that the guy say no discrimination in tax law. But ltr and boi offer in a way discrimination in tax ( but a lot of country offer tax discount to foreigner ... , i never see a country who make foreigner pay more tax than citizen ( even in my (european) country ), there is some (hidden) tax deduction for foreigner ), I conclude it is best to be a foreigner 😅
a day ago
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Michael *******
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Greg ********
ORIGINAL POSTER
@Wannikea ********
 Just seen this What’s Changing?

Thailand is drafting a law to exempt personal income tax on foreign-sourced income, including pensions, if transferred into Thailand within two tax years of being earned.

👤 Who’s Covered?

Long-term residents (including retirees and expats)

Holders of LTR visas, Thailand Privilege Cards, or similar

Anyone who qualifies as a Thai tax resident (180+ days in-country)

💸 What Kind of Income?

Foreign pensions (state or private)

Investment income earned abroad

Other overseas earnings, as long as they’re not from Thai sources
2 days ago
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Joe **********
@Greg *******
 So it says we're exempt. So does that mean we still need to complete a tax form and claim exemption?
a day ago
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Greg ********
ORIGINAL POSTER
@Joe *********
 Very good question. Do not take this as 100% advice but I was told by tax advisors if I had no assessable income then no need for a tax return. Thus I did not complete one this year. I also know some tax offices will not even issue a TIN if no assessable income. Just being in country 180 days is not enough.
a day ago
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Pete *******
@Greg *******
 No assessable income = no tax filing requirement.
a day ago
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Pete *******
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Andi ***********
@Greg *******
 Welcome news
2 days ago
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Greg ********
ORIGINAL POSTER
@Andi **********
 Very much so.
2 days ago
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Andi ***********
@Greg *******
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22-tax-break-bonanza-thais-to-benefit-from-new-foreign-income-rule/
2 days ago
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Greg ********
ORIGINAL POSTER
@Andi **********
 is this bit correct? "For those residing in Thailand for 180 days or more in a tax year, the Resident Rule applies, making them liable for income tax on international earnings" I thought it was just on remitted monies and not global income?
2 days ago
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Pete *******
@Greg *******
 Thailand only taxes on remitted foreign sourced income and not on global income. No change.
2 days ago
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Andi ***********
@Greg *******
 A bit confusing, as the next sentence says the new legislation is meant to refine that rule (resident rule) which will be welcome news for many. That seems to imply the removal of liability on global income tax.
2 days ago
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Greg ********
ORIGINAL POSTER
@Andi **********
 Yes and there never has been a global tax liability. It was mooted by one person a year ago and that was it. All the dodgy newly minted tax advisors will be crying in their Leo. Back to selling crap financial instruments with outrageous front loaded commissions to the gullible.
2 days ago
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Andi ***********
@Greg *******
 It is not written very well, they should have left that bit out.
2 days ago
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Greg ********
ORIGINAL POSTER
@Andi **********
 This is just a return to pre 2024 status is it not. They may have to repatriate the money quicker now ie kn the first 2 years it was earned.
2 days ago
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Greg ********
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Greg ********
ORIGINAL POSTER
@Wannikea ********
 Yup. It is just the wording in this BP article. The tax changes have been a disaster and they would rather have the money in the country being spent or available to lend than the smaller tax receipts.
2 days ago
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Greg ********
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