Foreign-Sourced Income

Foreign income becomes taxable when it enters Thailand and the income relates to a tax-resident year. The tax does not apply if the income arose in a non-resident year.

This rule applies to salary, dividends, rent, pensions and gains on overseas assets. The tax is linked to the timing of the income and the transfer. Our full guide explains several examples that show how this works in practice.

Yes, if the income is taxable in Thailand. You must file a return for any foreign income that becomes assessable when it is remitted.

You can find information on our full tax filing services here, including support for PND.90 and PND.91.

We also help with TIN applications if you do not yet have one.