Thailand taxes foreign income for residents staying 180 days or more

How the remittance rule works

Thailand taxes foreign-source income brought into the country by tax residents under Departmental Order Por.161/2566, in effect since Jan. 1, 2024. A follow-up order, Por.162/2566, carved out income earned before that date, leaving pre-2024 foreign earnings exempt when remitted later.

The shift killed the old loophole that let residents park money offshore for a year before transferring it in tax-free. Now any salary, freelance income, dividend, interest payment, rental income or capital gain earned from 2024 onward is taxable when wired into Thailand, no matter how many years have passed since it was earned.

The Revenue Department has drafted relief that would exempt foreign income remitted in the same calendar year it was earned or the year after, with Forvis Mazars pointing to a possible Jan. 1, 2025 effective date. The draft hasn't been published in the Royal Gazette, so the stricter 2024 rule still governs filings.

Who gets caught by the 180-day line

Anyone in Thailand for 180 days or more in a calendar year counts as a tax resident, regardless of visa type. That sweeps in retirees, marriage-visa holders, work permit holders and remote workers on the Destination Thailand Visa.

Tourists and slow travelers who leave before day 180 stay outside the rule and owe Thai tax only on Thai-source income. Holding a DTV doesn't create an exemption, advisors warn; the day count is what matters.

Income types in scope for residents who cross the threshold:

• Overseas salary and bonuses
• Freelance and foreign business income
• Dividends, interest and investment gains
• Rental income from foreign property
• Capital gains on foreign securities

What residents should do before filing

The 2024 tax year was filed in early 2025 and 2025 income is reported in early 2026. Residents remitting foreign funds during either year should assume the income is taxable and check whether a double tax treaty with the source country offers a credit for tax already paid abroad.

Funds earned before Jan. 1, 2024 remain exempt, so documenting the vintage of overseas account balances matters. Bank statements, brokerage records and dated payslips establish which money predates the rule.

Read our full Thailand guide for the complete picture.