Thai Tax Residency

Income from years when one is not a tax resident can be remitted into Thailand anytime in the future. Individuals are only liable for tax on assets that are remitted to Thailand when you are a tax resident. It is advised to keep very good records to prove this if asked in the future.

Generally, no. If you are not a Thai tax resident (fewer than 180 days), you are not subject to Thai tax obligations unless you have Thai-sourced income, such as Thai rental property income or a local salary.