Expat Tax: Frequently Asked Questions
Thank you for visiting our Thailand Expat Tax FAQ page. We answer questions received from expats, anonymised for privacy, to help others navigate the new tax rules.
Still Have Questions?
If you can’t find the answer you’re looking for after searching, don’t worry. Just submit your query at Ask a Question.
Tax Advisory Disclaimer
The information on this website is for informational purposes only and is not professional tax advice. For full details, please consult our complete Tax Advisory Disclaimer.
Tax is based on the amount remitted in Thai baht at the time of transfer or spending. The applicable exchange rate is taken from the Bank of Thailand on the date of the transaction. Average rates are not used; the exact daily rate applies.
You must get a tax certificate or document to show that taxes are being paid in another jurisdiction. This can potentially be used to file as a credit against any tax owed in Thailand. You will need to file a Thai tax return, including the information of all funds remitted to Thailand.
If people have over 120,000 THB of foreign-sourced income that is remitted to Thailand, then they must file a Thai tax return regardless of whether they have a tax liability or not. For married couples who wish to file jointly, they must file if they have over 220,000 THB.
You can find out more on this short podcast, ‘Who Needs to File a Tax Return in Thailand and When?‘
Capital gains from the sale of property or shares in Germany are usually taxable in Germany. If you remit the gains to Thailand, you may also face Thai taxation under the remittance rule, but you can typically offset this with a tax credit for German tax already paid.
What about private pensions, savings, and investments from Germany – asr they taxable in Thailand?
Private pensions, dividends, interest, and other investment income may be taxable in Thailand if you are a Thai tax resident and remit the income into Thailand in the same year it is earned (post-2024 rules). If German tax is already paid, you may claim a foreign tax credit in Thailand.
Learn more about the Thailand–Germany DTA in our full webinar here.
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.
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.
Spending on a foreign card in Thailand may be treated as a remittance. This is because the card draws on overseas funds and the spending takes place in Thailand.
The Revenue Department has not released final rules but large or regular spending shows the use of foreign income within Thailand. A transfer with clear documentation is safer.
It is not the whole account profit that is taxed, but the gains on assets you sell and remit into Thailand. For example, if you sell shares for a gain and remit the proceeds, the gain portion is taxable in Thailand. Accurate records of cumulative gains are essential for compliance.
No, under Thailand’s remittance basis of taxation, only income remitted into Thailand in the same year it is earned is taxable. Income left overseas is not taxed in Thailand. However, starting from 2024, any income earned in that year and remitted in the same year becomes taxable. Pre-2024 savings remain exempt regardless of when remitted.
Yes. Thailand taxes only the foreign income that you remit or spend in Thailand. For example, if you earn $50,000 abroad but remit only $25,000, then Thai tax is calculated only on the $25,000.
Tax is based on the amount remitted in Thai baht at the time of transfer or spending. The applicable exchange rate is taken from the Bank of Thailand on the date of the transaction. Average rates are not used; the exact daily rate applies.
Yes, you can work remotely for a foreign company on a DTV visa without paying Thai taxes if you stay less than 180 days in a calendar year. Non-residents only pay tax on Thai-sourced income. Remote work for a foreign employer is not Thai-sourced. However, if you stay 180 days or more, you become a tax resident and any foreign income brought into Thailand is taxable and you must file a return.
For more information on the DTV and tax, see our article here. If you would like to talk it through, book a call with our team.
Yes. Any funds spent in Thailand from foreign income—whether paid to a school, a landlord, or transferred to a Thai spouse—count as remittance if you are a tax resident. These amounts must be included in your Thai tax return.
For Thai tax residents, capital gains are calculated based on the gains realised when selling assets. This applies regardless of whether the investments were held before 2024. It does not follow the “cash in the bank” rule.
Thailand currently uses a remittance-based tax system. You will only be taxed if you sell the crypto in a Thai tax year, realise a gain, and remit the proceeds to Thailand.
You can read more about cryptocurrency taxation here.
No, as long as you can prove the money originated from income earned in Thailand and was not treated as taxable income after being sent overseas. Only the gains or interest earned on the money while overseas would be taxable.
It depends on your situation. If you’re a Thai tax resident (staying in Thailand for 180 days or more per year), you only need to file a Thai tax return if:
- You have domestic income (e.g., rental property or salary).
- You remit foreign-sourced income (e.g., pensions, capital gains, or dividends) above certain thresholds. For married individuals, pensions under 220,000 THB are exempt. For singles, the threshold drops to 120,000 THB for pensions. Other income types have lower thresholds.
Tags: Filing Requirements, Tax Residency, Pension, Taxable Income, Foreign-Sourced Income
In Thailand, expatriates are subject to taxation based on their residency status and the source of their income. Expatriates who reside in Thailand for a period of 180 days or more within a calendar year are considered tax residents and are obligated to pay tax on overseas income they bring into Thailand. Conversely, expatriates who stay in Thailand for 179 days or less within a calendar year are only required to pay tax on the income that is sourced within Thailand. The applicable income tax rates are progressive, ranging from 0% to 35%, depending on the amount of taxable income. It is imperative for expatriates to ensure compliance with Thai tax laws to avoid legal complications and penalties.
Learn more about the Thailand Revenue Department’s announcements on foreign sourced income here
In Thailand, foreigners are subject to taxation based on their residency status and the source of their income. Expatriates who reside in Thailand for a period of 180 days or more within a calendar year are considered tax residents and are obligated to pay tax on overseas income they bring into Thailand. Conversely, expatriates who stay in Thailand for 179 days or less within a calendar year are only required to pay tax on the income that is sourced within Thailand. The applicable income tax rates are progressive, ranging from 0% to 35%, depending on the amount of taxable income. It is imperative for expatriates to ensure compliance with Thai tax laws to avoid legal complications and penalties.
Learn more about the Thailand Revenue Department’s announcements on foreign sourced income here
If the savings were accumulated before becoming a Thai tax resident, they are not taxable when remitted. Maintain clear records to prove the source of the funds.
Wihtholding tax is not deducted by receiving banks for personal funds remitted to Thailand. Any tax which is due on foreign sourced income remitted to Thailand for Thai tax resident needs to be declared on the tax return.
In Thailand, if you reside in the country for 180 days or more in a year, you are considered a tax resident. This means you have to pay tax on income you earn both inside and outside Thailand. However, income earned outside Thailand is taxed only if remitted to Thailand. If you do not reside in Thailand for 180 days or more, you only pay tax on the income you earn in Thailand.n
Capital gains from the sale of property or shares in Germany are usually taxable in Germany. If you remit the gains to Thailand, you may also face Thai taxation under the remittance rule, but you can typically offset this with a tax credit for German tax already paid.
What about private pensions, savings, and investments from Germany – asr they taxable in Thailand?
Private pensions, dividends, interest, and other investment income may be taxable in Thailand if you are a Thai tax resident and remit the income into Thailand in the same year it is earned (post-2024 rules). If German tax is already paid, you may claim a foreign tax credit in Thailand.
Learn more about the Thailand–Germany DTA in our full webinar here.
It is not the whole account profit that is taxed, but the gains on assets you sell and remit into Thailand. For example, if you sell shares for a gain and remit the proceeds, the gain portion is taxable in Thailand. Accurate records of cumulative gains are essential for compliance.
No, under Thailand’s remittance basis of taxation, only income remitted into Thailand in the same year it is earned is taxable. Income left overseas is not taxed in Thailand. However, starting from 2024, any income earned in that year and remitted in the same year becomes taxable. Pre-2024 savings remain exempt regardless of when remitted.
Yes. Thailand taxes only the foreign income that you remit or spend in Thailand. For example, if you earn $50,000 abroad but remit only $25,000, then Thai tax is calculated only on the $25,000.
Yes. Any funds spent in Thailand from foreign income—whether paid to a school, a landlord, or transferred to a Thai spouse—count as remittance if you are a tax resident. These amounts must be included in your Thai tax return.
Foreign-sourced income is a taxable asset if remitted to Thailand for Thai tax residents.
Learn more about the Thailand Revenue Department’s announcements on foreign sourced income here
Yes, you can work remotely for a foreign company on a DTV visa without paying Thai taxes if you stay less than 180 days in a calendar year. Non-residents only pay tax on Thai-sourced income. Remote work for a foreign employer is not Thai-sourced. However, if you stay 180 days or more, you become a tax resident and any foreign income brought into Thailand is taxable and you must file a return.
For more information on the DTV and tax, see our article here. If you would like to talk it through, book a call with our team.
Yes, you can work remotely for a foreign company on a DTV visa without paying Thai taxes if you stay less than 180 days in a calendar year. Non-residents only pay tax on Thai-sourced income. Remote work for a foreign employer is not Thai-sourced. However, if you stay 180 days or more, you become a tax resident and any foreign income brought into Thailand is taxable and you must file a return.
For more information on the DTV and tax, see our article here. If you would like to talk it through, book a call with our team.
No. There is only one type of visa that is now exempt from foreign-sourced income tax, which is the LTR visa.
You can learn more about the tax benefits of Thailand’s Long-Term Resident (LTR) Visa here.