On 29 July 2025, Thailand’s Revenue Department signed a formal agreement with the National Science and Technology Development Agency (NSTDA) and Krung Thai Bank to jointly develop artificial intelligence (AI) systems that will modernise the country’s tax administration.
You can access the original press release in Thai via the Revenue Department’s website. The document is published in Thai only, but you can download our translation here.
This partnership marks a significant step forward in the government’s efforts to improve tax service delivery, increase efficiency and strengthen compliance. It includes the development of a Thai-language AI chatbot to assist taxpayers, as well as systems capable of analysing large volumes of financial data in real time. These systems will be tailored specifically for Thailand, with all data stored and processed within the country.
For expats, the most notable impact will be the Revenue Department’s improved ability to monitor cross-border income, remittances and residency patterns using AI. While these developments aim to provide more accessible and personalised services, they also introduce new expectations for accurate and timely tax reporting.
Thailand’s New AI Tax Agreement: Key Details
The agreement outlines a three-way collaboration between:
- The Revenue Department, which will define the tax use-cases and lead the implementation
- NSTDA (through NECTEC), responsible for developing AI systems suited to the Thai language and regulatory environment
- Krung Thai Bank, which will provide cloud infrastructure and support secure data processing
Key components of the project include:
- RD Voice Chatbot – an AI-powered assistant that will answer tax-related questions in natural Thai
- Localise AI – artificial intelligence technology developed specifically for Thailand’s legal, cultural and linguistic context
- Secure infrastructure – hosted on domestic cloud systems, in line with national data governance requirements
The implementation will take place in stages from 2025 to 2027, beginning with improvements in tax data processing and leading to full integration into government services.
How Thai Tax Authorities Will Use AI Technology
The new technology will allow the Revenue Department to:
- Analyse patterns in income declarations, tax payments and remittance behaviour
- Identify potential anomalies or inconsistencies for further review
- Provide tailored digital services and notifications based on each taxpayer’s profile and filing history
- Support faster, more accurate tax audits using risk-based analysis
- Increase transparency and accessibility of services through digital tools
- Deploy the RD Voice Chatbot to deliver real-time, AI-powered tax information in natural Thai
This approach is designed to enhance both the efficiency and fairness of the tax system. Instead of relying solely on manual reviews or random audits, the Revenue Department will be able to apply risk-based models and real-time data checks to improve the overall quality of tax administration.
What Thailand’s New AI Tax System Means for Expats
Expats with international income, assets or remittances into Thailand should be aware of how this new system could affect their tax position.
1. Greater Visibility of Overseas Transfers
Thailand taxes foreign‑sourced income when it is remitted into the country. The new AI tools are expected to enhance the Revenue Department’s ability to detect those inbound transfers and determine whether they fall within the scope of taxable income.
This includes transfers through:
- Foreign bank accounts
- E-wallets such as PayPal or Wise
- Cryptocurrency exchanges or digital asset platforms
Expats should ensure that remittances are supported by appropriate documentation and aligned with their tax filings.
2. Closer Alignment Between Residency and Filing Obligations
The new AI systems will also help the Revenue Department analyse patterns in taxpayer behaviour, including time spent in Thailand. Individuals who spend 180 days or more in a calendar year are considered Thai tax residents and may be subject to Thai tax on foreign income remitted into the country.
These assessments may be supported by cross-referencing immigration records, banking data and filing history.
Expats should maintain an accurate record of their time in Thailand and understand when they may qualify as a tax resident under Thai law.
3. Faster Detection of Filing Errors or Omissions
With new data analysis tools in place, discrepancies between declared income and actual transfers may be identified more quickly.
This includes:
- Missing or misreported foreign income
- Undeclared capital gains from crypto-to-baht conversions
- Inconsistent treatment of pensions, dividends or freelance earnings
While the system aims to increase service fairness, it also means that errors may be flagged earlier and responded to more proactively.
How Expats in Thailand Can Stay Compliant in an AI-Driven Tax System
Accurate documentation and proactive reporting will become more important than ever under Thailand’s new AI-driven tax system.
Here are a few practical steps to consider:
- Track and document all remittances – include transaction receipts, SWIFT messages and purpose of funds
- Maintain detailed records of income – whether foreign-sourced, local, passive or active
- Keep a log of days spent in Thailand – especially if you’re close to 180 days in a year
- Store your records securely – ideally in a digital folder sorted by tax year
- Review your filings with a professional to ensure they reflect all relevant data
👉 Need help filing your Thai tax return? Explore our Tax Filing Services for expats living in Thailand.
Why Professional Support Matters
Navigating Thailand’s remittance-based tax rules can be complex, especially when income is spread across multiple countries, currencies and platforms. As the Revenue Department adopts AI technology to strengthen oversight, working with a qualified advisor becomes even more important.
At Expat Tax Thailand, we help clients:
- Review your tax situation before filing to minimise audit risk under AI scrutiny
- Help you prepare your remittance documentation and ensure it aligns with your tax filings
- Provide clear guidance in English and represent you in case of Revenue Department enquiries
Our goal is to ensure you stay fully informed, fully compliant and fully supported.
Get Peace of Mind Before You File
The Thai tax system is entering a new phase of digital transformation. While many of these changes aim to improve efficiency and access, they also introduce closer scrutiny—especially for expats managing cross-border finances. It’s more important than ever to ensure your filings are accurate, complete and aligned with current rules.
If you have questions or need support with your filing, book a free consultation with our team for clear, personalised advice.
