General Tax Queries
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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, 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
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
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.
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
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.
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.
