外籍人士税务：常见问题
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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.
Yes, pre-2024 cash savings can be remitted tax-free in subsequent years if proper documentation is maintained.
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.
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.
I recommend you keep the bank statement as you mentioned on your file and don’t transfer any other potentially taxable assets into this account (keep it clean with non-taxable assets) this was it makes reporting and transferring to Thailand simpel and easy to trace.
This is classed as assessable income if it is remitted to Thailand at anytime in the future.
Fixed deposits are taxed on the capital gains that have been made and what percentage of the gains are remitted into Thailand. You will have to declare this on your tax return. There maybe tax credits available if tax has been paid in the other jurisdiction, depending on the DTA between that country and Thailand.
If you have investments and have not made a profit, so there is only capital and no gain, you can potentially remit that into Thailand without any tax implication or obligation. It is best to check this with a tax advisor before remitting the funds if you are unsure.
How funds are treated depends on the source of the money remitted. Not all money remitted into Thailand is treated as income. This depends on whether the money was in the bank before becoming a tax resident and also if it was from non-income tax sources like inheritance for example.
Income paid into the account from 1 January 2024 onwards will be classed as assessable income if remitted to Thailand.
If you were a Thai tax resident when the income was paid into the account, then if you remit this into Thailand at any time in the future, this is liable for income tax in the year it is remitted. This started from 1st January 2024 onwards.
It depends on the source of the money that you remit and whether they are classed as foreign sourced income. Thailand tax residents are liable for taxes on their foreign-sourced income remitted to Thailand. This means if you’re considered a tax resident in Thailand—defined as someone who spends 180 days or more in the country in a calendar year—you must include your income remitted from abroad in your annual tax return and pay Thai taxes on it. However, to avoid double taxation (paying taxes on the same income in both Thailand and the country where the income was earned), Thailand has double tax treaties with 61 countries that allow for tax credits or exemptions. It’s important to consult a tax professional to understand how these treaties may apply to your situation and to ensure compliance with Thai tax laws while maximising available benefits.
