@Pete ******

That's what I read too.... there's no getting through to the revenue department... I've been in a few times for a few reasons and they don't have a clue. What can I do though .... I'm restricted to my local department, and they say no. The only way around it is perhaps hire an accountant to get it sorted (which i know is about 350USD)

No the question is whether remote work (ie salaried work) is taxable in Thailand and the answer is yes, regardless of remittance, from day 1 (and you net out DTA deductions).

From PWC (and literally any other accountant worth their salt, including the thai revenue department themselves):

"Thailand taxes its *residents and non-residents* on their assessable income derived from *employment or business carried on in Thailand*, *regardless of whether paid in or outside Thailand*. Residents who derive assessable income derived from outside Thailand would only be subject to tax if such income is earned in any tax year starting from 1 January 2024 onwards and is remitted to Thailand, wholly or partially, in the same or a later tax year."

derive = source (interchangeable terminology)

The stamp only means you can't work for a Thai employer on the visa (obviously). Remote work is Thai sourced for the reasons I explained, and is shown by the proof i gave. Pay an accountant to check it and they will tell you the same (I already got three to double check the Thai position on this and they all said what I've told you). Foreign vs local sourced income isn't a country specific definition... it's a globalised concept.

Yes it correct if youre talking about your SALARY. It is thai sourced income because income is sourced where it generated from not where it is paid from (and this is a trivial concept in accounting) . You can ask any accountant or consult any global accountancy firm or their online info, eg pwc tax summaries, and also thai rev depts info and it all says this in black and white. Of course the amount you pay is net of what you pay elsewhere withstanding DTA agreements. And by the way... this applies whether youre a tax resident in thailand or not, ie from day 1 that you start working here. Heres some proof

Foreign source income is income like pension income from overseas, dividends from companies overseas, bond income from US bonds, rental income from properties overseas etc , because the income is generated by an asset overseas, not an source in thailand (eg you and your work performed)

The reality is 99% of 'digital nomads' including the ones in here just dont have a clue what theyre talking about.... so be careful and get professional advice if youre still unsure.

Also from day 1 you must pay taxes on remote work (thai sourced income) even as a non resident and regardless of whther you remit it or not. Source: 5 accountants, all global accountancy firms published info, etc. You can offset this with DTAs with your country if they exist.

HI Lee. I am also from the UK. Can you please briefly summarise the income tax obligations for a UK citizen under DTV who plans to do 180d+180d every year in Thailand? Does the Thai remittance based taxation system apply?