Thailand Taxes Foreign-Sourced Income for 180-Day-Plus Foreign Residents from 2024
Summary
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.
“If a foreigner derives income from sources outside Thailand, such income is subject to income tax if the two following conditions are met: such income has been earned in any tax year starting from 1 January 2024 onward by a foreigner who stays in Thailand for 180 days or more in a tax (calendar) year, and; such income earned has been remitted to Thailand (wholly or partially), even if that remittance occurs in a later tax year.”
Foreigners who regularly work remotely for overseas employers while physically present in Thailand should closely track their days of presence in-country. The 180-day threshold applies per calendar year and is measured independently of visa type or employment authorisation status. Tax advisors and HR departments seconding staff to Thailand should model the cumulative tax exposure for assignments extending beyond mid-year, particularly where foreign income is remitted in the same calendar year the income is earned. Documentation of the source of income and any foreign tax paid is essential — the Revenue Department may request evidence before granting foreign tax credits under a DTA.
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GovPing monitors Thailand Revenue Dept for new tax regulatory changes. Every update since tracking began is archived, classified, and available as free RSS or email alerts — 3 changes logged to date.
What changed
From tax year 2024 onward, Thailand taxes foreign-sourced income received in Thailand by foreigners who reside in Thailand for 180 or more days in a calendar year. The threshold is measured from the date the income is earned, and remittance of the foreign income (in full or in part) to Thailand triggers taxability regardless of when the remittance occurs. Taxable income is calculated as the aggregate of Thai-sourced income earned during the tax year plus foreign-sourced income remitted to Thailand during that year, with partial remittances apportioned accordingly.
Foreigners subject to these rules must file Personal Income Tax Returns on forms P.N.D.90 or P.N.D.91. Tax credits for foreign taxes paid are available under applicable Double Tax Agreements, subject to documentation requirements (evidence in English or Thai, and a Tax Payment Certificate from the foreign authority is recommended). Employers, individuals with foreign employment income, business operators with overseas activities, and asset owners receiving income from outside Thailand should assess whether their stay in Thailand has exceeded or will exceed 180 days and whether any foreign income has been or will be remitted to Thailand.
Archived snapshot
Apr 23, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
HOW DOHOW DOFOREIGNERSFOREIGNERSLIVING INLIVING INTHAILANDTHAILANDPAY TAX?PAY TAX?
According to section 41 According to section 41 of the Revenue Code of the Revenue Code
INCOME SUBJECT TO TAXINCOME SUBJECT TO TAX
Section 41 of the Revenue Code Thai-sourced income
If a foreigner derives income from sources within Thailand (e.g., work performed, business carried on, or asset located in Thailand), such income is subject to income tax, whether such income is paid within or outside Thailand. Foreign-sourced income
If a foreigner derives income from sources outside Thailand, such income is subject to income tax if the two following conditions are met: such income has been earned in any tax year starting from 1 January 2024 onward by a foreigner who stays in Thailand for 180 days or more in a tax (calendar) year, and; such income earned has been remitted to Thailand (wholly or partially), even if that remittance occurs in a later tax year.
Page 2/6FOREIGN-SOURCED INCOME FOREIGN-SOURCED INCOME
From 1 January 2024 onward
Subject to tax
(When income is brought into Thailand)
YES NO NO NONumber of days staying in Thailand FromIncome earnedBefore≥ 180 days< 180 days1 January 2024(During the year 1 January 2024onward when income is earned)Page 3/6FOREIGN-SOURCED INCOMEFOREIGN-SOURCED INCOMENOT SUBJECT TO THAI TAXNOT SUBJECT TO THAI TAX
CASE 1 CASE 1 Foreign sourced income derived before 1st January 2024 and remitted into Thailand in a later tax year is not subject to Thai Tax.
1 January 2024
CASE 2 CASE 2 Income from sources outside Thailand derived by a foreigner who is not Thai tax resident although later remitted such income into Thailand. is not subject to Thai Tax.
Page 4/6TAX RETURN FILING TAX RETURN FILING
On P.N.D 90/91 On P.N.D 90/91
Foreigners must include income from sources within Thailand and outside Thailand in Personal Income Tax Return (P.N.D.90 or P.N.D.91) Taxable income shall be an aggregate amount of Thai-sourced income earned during the tax year and foreign-sourced income remitted to Thailand during the tax year. If foreign-sourced income is remitted partially, the taxable amount shall be apportioned accordingly.
Page 5/6FOREIGN TAX RELIEFFOREIGN TAX RELIEF
Income tax paid abroad can be credited against Thai taxes if permitted under Double Tax Agreement (DTA). So, there will be no double taxation for residents of Thailand. When a foreigner who is a resident of Thailand pays tax on income abroad, tax paid can be taken as a credit against the tax payable in Thailand. Credit amount cannot exceed the amount of Thailand's tax liable to the foreign-sourced income.
Remarks: Documents and evidence may be required in order to prove sources of income and to claim foreign tax credit under Double Taxation Agreement. Documents must be in English or Thai. For the evidence to claim foreign tax credit, Tax Payment Certificate issued by foreign tax authority is recommended.
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