外籍人士税务：常见问题
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Thailand joined the Common Reporting Standards (CRS) and Automatic Exchange of Information (AEOI) agreements. As of September 2023, the Thai Revenue Department can receive information from other CRS-affiliated revenue departments. If audited, you must prove that any money you transferred into Thailand is not taxable income.
If you are required to file a tax return, you must obtain a Tax Identification Number (TIN). Non-compliance can result in severe penalties, including a fixed fine, a penalty of up to 200% of the unpaid tax, and an additional 1.5% charge per month on the amount owed.
Pre-2024 funds can be remitted tax-free, but you must prove they were earned before 2024. The Revenue Department uses a ‘first-in, first-out’ method. For example, if you had €90,000 in your account at the end of 2023 and later withdrew €50,000, you can demonstrate this withdrawal came from pre-2024 savings. Bank statements are essential for proof.
Pre-2024 funds can be remitted tax-free, but you must prove they were earned before 2024. The Revenue Department uses a ‘first-in, first-out’ method. For example, if you had €90,000 in your account at the end of 2023 and later withdrew €50,000, you can demonstrate this withdrawal came from pre-2024 savings. Bank statements are essential for proof.
No, proceeds from selling an asset in a non-Thai tax year are not taxable in Thailand, provided the sale occurred while you were not a Thai tax resident.
No, as long as remitted funds can be proven to be pre-2024 savings and not foreign-sourced income like pensions or salaries, you do not need a TIN or to file a tax return.
If the funds are proven to be pre-2024 savings, there is no need to file a tax return. Proper documentation (e.g., first-in, first-out records) is essential.
Yes, pre-2024 cash savings can be remitted tax-free in subsequent years if proper documentation is maintained.
The date of remittance (transfer to Thailand) is when the funds were sent to Bangkok Bank. As this was before January 2024 then this is the date you use, if you convert the currency afterwards then that does not affect or impact this.
If the money is in the bank from previous tax years, this can be remitted (transferred) to Thailand anytime In the future without a tax liability.
Please obtain a bank statement showing the account balances at 31st December 2023. This cash can then be potentially remitted to Thailand without any tax implications if it was pre-2024. Always put on the remittances ‘pre2024 savings.
Keep good records as you can be audited for up to 10 years.
No, pre-2024 savings remain non-taxable if remitted in future years, provided proper records are maintained.
Stocks and shares, are taxed on the capital gains if they are remitted to Thailand. It is calculated since the date you have held the shares, not 31st December 2023.nn
If you are a Thai tax resident, it is only remittance that becomes assessable. If funds are left overseas, they are not taxed in Thailand. However, if funds are remitted into Thailand, it is potentially taxable. There are no exemptions for pensions for pre-2024 values. You can find detailed guidance on what constitutes assessable income here.
