An article in the Bangkok Post has reignited uncertainty about how Thailand taxes foreign income remitted into the country, especially for those living or earning abroad.
Published on 19 May 2025 and titled Department to amend tax on foreign income remittance, the article suggests that the Revenue Department is considering changes that would allow Thai citizens to avoid tax on foreign income as long as it is brought into Thailand in the year it is earned or the following year. If implemented, this would represent a reversal of the policy changes introduced in 2023, which came into effect on 1 January 2024.
What’s Actually Happening?
It’s important to stress: no official policy change has been confirmed. The article refers only to Thai nationals and makes no mention of expats. There has also been no official announcement or clarification from the Thai Revenue Department.
We’ve contacted our sources at the Revenue Department but have yet to receive confirmation of any proposed changes, or whether they would apply to foreign residents.
Until then, the 2024 rules remain in force.
Why Does This Matter?
The 2024 tax changes were significant and controversial. Under the current rules, anyone considered a Thai tax resident (meaning they spend 180 days or more in the country during the year) is liable to pay tax on any foreign income remitted into Thailand in the same calendar year it is earned, regardless of where it was generated.
This marked a sharp break from the previous ‘remittance basis’ which allowed tax residents to bring in foreign income from prior years without triggering Thai tax.
So, a possible reversal, even if limited to Thai citizens, naturally raises questions:
- Will expats also benefit?
- Will the previous system be restored in some form?
- Is this a full reversal or a partial adjustment?
Right now, there are no clear answers.
Our Advice
If you’re unsure how this may affect your remittance plans or tax situation, we recommend waiting for official clarification before making any changes.
In the meantime, our team is on hand to help you understand the current rules, assess your position and prepare for any future developments.
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