{"id":13107,"date":"2025-06-12T14:11:39","date_gmt":"2025-06-12T06:11:39","guid":{"rendered":"https:\/\/www.infinitysolutions.com\/?p=13107"},"modified":"2025-06-12T14:11:39","modified_gmt":"2025-06-12T06:11:39","slug":"financial-planning-thailand-tax-u-turn-what-expats-need-to-know-about-foreign-income-rules","status":"publish","type":"post","link":"https:\/\/www.infinitysolutions.com\/blog\/financial-planning-thailand-tax-u-turn-what-expats-need-to-know-about-foreign-income-rules\/","title":{"rendered":"Financial planning: Thailand tax U-turn? What expats need to know about foreign income rules"},"content":{"rendered":"

Last month the Bangkok Post reported that the Revenue Department in Thailand is drafting legislation that would reverse tax rules introduced on 1st<\/sup> January 2024. If it\u2019s true, it\u2019s good news for Thai Tax Payers with foreign income. <\/em><\/p>\n

 <\/p>\n

Alleged changes to tax rules on foreign source income<\/strong><\/h2>\n

A report in the Bangkok Post<\/a> in May suggested that the Revenue Department in Thailand is drafting legislation that would constitute a U-turn of the unpopular taxation policy of foreign income remitted to Thailand, introduced on 1st<\/sup> January 2024 by the former government, which put a stop to tax-free foreign income remittances.<\/p>\n

The proposed changes reported last week would mean that foreign source income remittances by Thai tax payers would once again be exempt from Thai tax if brought into Thailand in the year the income is earned, or the subsequent year.<\/p>\n

For example, 2025 foreign income remitted in 2025 or 2026 would be tax-free, although tax would be payable if the income was brought into Thailand in 2027 or later.<\/p>\n

This is in contrast to the current rules, which state that any foreign income remitted by Thai tax residents (those who spend 180 days or more in Thailand in any tax year) is subject to tax charged at between 5 and 35% in the calendar year in which it is earned, regardless of its origin.<\/p>\n

It is believed that the U-turn is being considered by Finance Minister, Pichai Chunhavajira, in order to encourage Thai tax peyers with foreign income to repatriate funds for domestic investment.<\/p>\n

Will expats be affected by the proposed Thai tax changes<\/strong><\/p>\n

Unfortunately, it is too early to say. If the change were to apply to expats, it would significantly reduce the tax burden for those receiving pensions, investment income or overseas earnings. The Bangkok Post article talks about Thai tax payers without mentioning expatriates, begging the question whether the possible reversal will include them.<\/p>\n

It is important to stress that at present the 2024 legislation remains in place and Thai tax residents continue to pay tax on all foreign income remitted to Thailand.<\/p>\n

With no clarification forthcoming from the Revenue Department, for now we recommend that expats in Thailand do not make any changes to their tax affairs and await a Royal Decree.<\/p>\n

If you need help understanding the current rules or are concerned about your tax affairs in Thailand, your Infinity adviser can help.<\/p>\n

 <\/p>\n

Watch this space for further information!<\/p>\n","protected":false},"excerpt":{"rendered":"

Last month the Bangkok Post reported that the Revenue Department in Thailand is drafting legislation that would reverse tax rules introduced on 1st January 2024. If it\u2019s true, it\u2019s good news for Thai Tax Payers with foreign income.   Alleged changes to tax rules on foreign source income A report in the Bangkok Post in…<\/p>\n","protected":false},"author":2,"featured_media":11882,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false},"categories":[153,6,66],"tags":[],"class_list":["post-13107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-expatriate-financial-planning","category-viewpoint","category-153","category-6","category-66","description-off"],"acf":[],"yoast_head":"\nFinancial planning: Thai tax U-turn on foreign income rules?<\/title>\n<meta name=\"description\" content=\"Thailand may reverse 2024 tax rules on foreign income, according to the Bangkok Post. 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