外籍人士税务：常见问题

Yes, foreigners who work in Thailand are required to file a tax return, and their tax obligations are influenced by their residency status. An individual is considered a tax resident if they stay in Thailand for a period or periods totalling 180 days or more in a calendar year. Tax residents are subject to Thai income tax on their worldwide income remitted to Thailand, whereas non-residents are taxed only on their income derived from sources within Thailand. The tax year in Thailand runs from January 1st to December 31st, with the filing deadline being March 31st of the following year. It is essential for foreign workers to understand their residency status, as it significantly affects their tax liabilities. To ensure compliance and optimise their tax situation, foreign workers are advised to consult with a tax professional, especially to navigate the complexities of tax treaties and exemptions that might apply to them.

If the money earned online by a Thai tax resident was conducted while living in Thailand, it is fully taxable as foreign-sourced income regardless if it was remitted or not. It needs to be declared on the tax return.