New overseas income rules

The Revenue Department is preparing to amend a law to collect taxes from individuals who have income from abroad, even if that income is not brought into the country.

According to Kulaya Tantitemit at the department, the current tax law calls for individuals who reside in Thailand for more than 180 days per year to pay taxes to Thailand if they have income from abroad. If that income is brought into the country, it is subject to personal income tax payments to the department.

However, she said the Revenue Department is amending the law using the principle of worldwide income, where taxation is based on the residency of the individual in that country, regardless of whether the income is from domestic or foreign sources.

Ms Kulaya said the department plans to expand the tax base by requiring platforms with an income of 1 billion baht or more to report their sources of income.

The department will use this information to verify their tax compliance, she said.

Previously the department revised the criteria for tax residency, requiring individuals who reside in Thailand for at least 180 days per year and have foreign income to pay personal income tax if that income is brought into the country within the year it was earned.

However, this rule was revised, effective from 2024, requiring that tax be paid on foreign income regardless of when it is brought into the country.


  • abroad: in or to a foreign country - ในต่างประเทศ
  • compliance: the practice of obeying a law, rule, or request - การยอมทำตาม
  • criteria (noun): (singular "criterion") a set of standards that is used for judging something or for making a decision about something - บรรทัดฐาน
  • domestic: inside the country being talked about - ภายในประเทศ
  • income: money that someone gets from working or from investing money - รายได้
  • individual: a person considered separately rather than as part of a group - บุคคล
  • principle: a basic idea or rule that explains or controls how something happens or works - ทฤษฎี, ข้อปฏิบัติ, หลักปฏิบัติ
  • regardless: despite; not being affected by something - โดยไม่คำนึงถึง
  • residency: living in a place, being a resident - ผู้ที่อาศัยในท้องที่
  • Revenue Department: the government department responsible for collecting taxes - กรมสรรพากร
  • revise: to change, improve, or make additions to something - แก้ไข
  • source of income: a way of earning money - ทางได้, วิธีที่จะได้มาซึ่งผลประโยชน์
  • taxes: money that you have to pay to the government so that it can pay for public services - ภาษี

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