Published: 01.06.2026
Sources describe a revised Revenue Department position effective from 1 January 2024: foreign-source income remitted to Thailand by a tax resident may be subject to Thai personal income tax regardless of the year in which it was earned. An individual is treated as a tax resident after spending at least 180 days in Thailand in a calendar year, with progressive PIT rates reaching 35%.
For anyone spending at least 180 days in Thailand, transferring foreign savings or income may affect Thai tax obligations regardless of visa type. This is particularly relevant to digital nomads, remote employees, investors and people who plan to fund a Thai account from abroad on a regular basis. In practice, relocation planning must distinguish income from capital and account for progressive rates of up to 35%. The sources treat the change as material to expatriate financial planning, so it warrants attention before moving.