外籍人士税务：常见问题
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Thai tax residents have a Thai tax filing and Thai tax obligation. All that has changed with the new rules is that you cannot leave funds overseas for one complete tax year and bring it in the next year. This has always been in the law, but there has been a departmental order change to overrule a ruling from 1987. Thailand has the right to tax foreign-sourced income that is remitted to Thailand. You may potentially use tax paid in your home country as a credit. You can read the Netherlands Thailand Double Tax Treaty here
Learn more about Double Tax Agreements for expats in Thailand by watching our video here.
In response to evolving economic conditions, Thailand has introduced a significant tax regulation, effective from 1 January 2024. As announced by the Revenue Department of Thailand, Order No. 16/2023 mandates that Thai tax residents must report and pay income tax on foreign-earned income that is remitted to Thailand. This includes salaries from overseas employment, pensions, investment income such as dividends and capital gains, and rental income from abroad. It is important to note that this change marks a departure from previous tax practices, wherein expatriates were not required to pay Thai income tax on foreign-earned income brought into the country. This rule change affects foreigners and Thai nationals alike and is not a ‘new tax on foreigners’
Learn more about the Thailand Revenue Department’s announcements on foreign sourced income here
