Thailand's remittance tax: the 2026 state of play

The rule since 1 January 2024

Under Revenue Department orders Por. 161/2566 and 162/2566, a Thai tax resident (180+ days in the year) who earns foreign-sourced income from 2024 onward owes Thai tax on that income when it is remitted into Thailand — in any year. The old loophole (wait until the following calendar year, remit tax-free) is gone. Two anchors survived:

• Pre-2024 income and savings are exempt when remitted — Por. 162/2566 grandfathers everything earned before 1 January 2024.
• Non-residents are out of scope — income earned in a year you spent under 180 days in Thailand is never caught, whenever remitted.

The proposed relaxation — announced, not enacted

The Revenue Department has floated an exemption for foreign income remitted in the year it is earned or the immediately following year, intended to encourage money to flow into Thailand rather than wait offshore. As of July 2026 it has not been published in the Royal Gazette. Our advice to clients is blunt: plan under current law; treat the proposal as upside, not as a plan.

What counts as a remittance

• Bank transfers into a Thai account — obviously.
• ATM withdrawals in Thailand from foreign accounts.
• On a strict reading, foreign credit-card spending in Thailand settled from post-2023 income — enforcement here is still developing, but the exposure is real for large, regular spending.
• Bringing in cash beyond documented amounts.

Planning moves that work (and are legal)

1. Segregate the pre-2024 pot. One offshore account holding documented pre-2024 capital; remit from it first. Your 31 Dec 2023 statements are the evidence — archive them permanently.
2. Time big remittances into a non-resident year. Planning to bring in ฿5M+ for a condo? A calendar year under 180 days makes that year's remittances of prior-year income non-assessable. See buying a condo.
3. Use your treaty. Foreign tax already paid is often creditable; some pensions are protected entirely — country guide.
4. Qualify for the LTR. Royal Decree 743 exempts remitted foreign income for Wealthy Pensioner holders — the clean structural fix if your income clears the bar.
5. File, even when the answer is zero. The filing record is what protects you in five years, when bank and immigration data-matching is routine.