Thailand's New Tax Law for Expats, Explained Simply
In 2024 Thailand quietly changed one rule that affects almost every expat with money abroad. Here's what changed, who it hits, and what people are actually doing about it.
The 30-second version
- Before 2024: foreign income was only taxed if you brought it into Thailand in the same year you earned it. Expats legally deferred tax by leaving savings abroad.
- From 2024 (Por.161/2566): foreign income earned in 2024 or later is taxable when you remit it into Thailand — whenever that happens, even years later.
- (Por.162/2566): income earned before 2024 stays exempt forever, even if remitted now.
Who is affected?
| Your situation | Affected? |
|---|---|
| In Thailand <180 days/year | Generally no — not a tax resident |
| Tax resident, income earned before 2024 | No — grandfathered by Por.162 |
| Tax resident, post-2024 income kept abroad | Not yet — taxed when remitted |
| Tax resident, post-2024 income sent to Thai bank | Yes — assessable income |
| Income already taxed abroad at ≥15% with proof | Possibly exempt ("creditable remittance") |
The "grace period" rumor
A proposal circulated in 2025 allowing tax-free remittance within two calendar years of earning. It has not been enacted. Until it appears in the Royal Gazette, plan under current rules. We track updates and refresh this page when anything changes.
What people are actually doing
- Spending abroad instead of remitting — travel and card spend outside Thailand isn't taxable
- Documenting foreign taxes paid — building the ≥15% evidence file now
- Splitting remittances across tax years — staying inside lower brackets
- Using pre-2024 savings first — keeping clear records of earning dates
Check your own case in 30 seconds: Remittance Tax Checker →
Estimate your liability: Tax Calculator →
Estimate your liability: Tax Calculator →
Sources & further reading
- Revenue Department Order Por.161/2566 and Por.162/2566 (Thai Revenue Code Section 41 interpretation)
- Official Revenue Department announcements and press briefings
Last reviewed: August 2026. This article is educational information, not tax advice. Rules change — confirm with a licensed Thai tax advisor before making decisions.