What counts as foreign-sourced income?

Foreign-sourced income is income that arises outside Thailand. This includes salary, rental income, pensions, dividends, capital gains, business profits, trust income and digital asset income.

The source of income depends on where the work, activity or asset is located. Work performed in Thailand is Thai-sourced even if the payment goes into a foreign account. Work performed abroad, overseas assets and investment income are foreign-sourced.