外籍人士税务：常见问题

Yes. A Tax Identification Number is required before you can file a return in Thailand.

You can apply for a TIN through our secure online service. We help you gather the correct documents and complete the process without delays.

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.

A clear bank transfer with full records is the safest method. This provides evidence of the amount, the date and the source.

ATM withdrawals and card spending carry more risk because the records are less clear. Planned transfers with supporting documents provide the strongest position.

Use separate accounts for different periods. Mixed accounts are harder to explain and may require first in first out analysis.

Keeping older savings in a clean account makes it easier to prove that transfers relate to pre-2024 income. This reduces the risk of accidental tax.

You need evidence of the foreign tax paid. This includes tax payment certificates, dividend vouchers, investment statements and brokerage summaries.
These documents must match the amounts you declare in Thailand. Without evidence the Revenue Department may refuse the credit. See our treaty download page for country-by-country guidance.

Yes. Income earned before 1 January 2024 is permanently exempt when brought into Thailand. The Revenue Department confirmed this in Order Por.162/2566.

Evidence of when the income arose is important. Payslips, bank statements and investment records help support the exempt position.

Rental income from overseas property is foreign-sourced income. It becomes taxable when the money enters Thailand and the income arose in a tax-resident year.

Rental income earned in a year you are not a Thai tax resident is not taxed when remitted. Tax paid overseas may be credited against Thai tax if you keep the necessary documents.

Moving crypto between wallets is not a remittance. There is no tax charge until crypto is converted into fiat or sold on a Thai exchange.

The tax trigger arises when you convert crypto into baht or another fiat currency and the funds enter Thailand. Selling crypto on a Thai exchange creates a taxable event at the point of sale. See our digital asset guidance for more detail.

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.

ATM withdrawals from overseas accounts are treated as remittances. The money enters Thailand and becomes available for use.

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.

You are a Thai tax resident if you spend 180 days or more in Thailand in a calendar year. If you do not meet this threshold you are treated as a non-resident for that year.

Residency determines whether foreign-sourced income may be taxed on remittance. The count restarts every 1 January. You can read the full rules here.

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.

You pay Thai tax on foreign income only when the money enters Thailand and the income relates to a year in which you were a Thai tax resident. Income earned in a non-resident year or before 1 January 2024 is exempt when remitted.

Thailand does not tax foreign income on an arising basis. The tax applies only when both conditions align: the income must relate to a tax-resident year and the money must enter Thailand.

When an estate includes assets in more than one country, estate administration may involve multiple legal and tax systems.

Different jurisdictions may require separate probate procedures, documentation or tax reviews depending on where assets are located. Executors may also need to coordinate with advisers in several countries.

Cross-border estate coordination helps ensure that actions taken in one jurisdiction such as transferring assets or distributing funds do not conflict with legal or tax requirements in another.

Sometimes, but not always. A stand-alone Thai will is designed for assets located in Thailand and for local succession arrangements. It does not include cross-border coordination or ongoing international review.

Where you hold assets overseas or have heirs in more than one country, structured cross-border succession preparation is usually more appropriate. In those cases, the aim is not just to draft a document, but to ensure your Thai arrangements align properly with your wider estate position.

Not usually. If your income and remittances are straightforward, this service may not be needed. It is mainly for cases involving mixed funds, investment disposals, unclear sources or complex account movements.

Investment income becomes taxable when it enters Thailand and the income relates to a tax-resident year. This includes dividends, interest and gains on the sale of overseas shares or funds.

Foreign tax withheld can often be credited against Thai tax. Clear evidence of tax paid is required.

Yes. Withholding tax on dividends or other income may be credited depending on the double taxation agreement.

It depends. For investments and rental income, file US first. For pensions such as 401(k)s or IRAs, file Thai first, then claim Thai tax as a credit in the US.