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Thailand Taxes Foreign-Sourced Income for 180-Day-Plus Foreign Residents from 2024

Starting 1 January 2024, Thailand imposes income tax on foreign-sourced income remitted into Thailand by foreigners who stay 180 days or more in a calendar year. Foreigners meeting this residency threshold must report both Thai-sourced and foreign-sourced income (when remitted) on Personal Income Tax Returns P.N.D.90 or P.N.D.91. Income tax paid abroad may be credited against Thai taxes under applicable Double Tax Agreements, with credit limited to the Thai tax attributable to the foreign income. Foreigners staying fewer than 180 days or earning foreign income before 1 January 2024 remain outside this tax scope.