Question 1

Do I pay Thai tax on money I transfer to Thailand in 2026?

Accepted Answer

If you spend 180+ days in Thailand in a calendar year, you are a Thai tax resident and foreign-sourced income earned from 1 January 2024 onward is subject to Thai personal income tax when you remit it into Thailand. Savings and income earned before 2024, or earned in years you were not a tax resident, are not assessable — but you carry the burden of proving it.

Question 2

How can I prove my savings are from before 2024?

Accepted Answer

Keep your 31 December 2023 account statements, maintain a clear transfer trail from that account to Thailand, and avoid commingling old savings with new income. If funds are mixed, you need account history showing which portions predate 2024.

Question 3

What if I stay in Thailand under 180 days?

Accepted Answer

You are not a Thai tax resident for that calendar year, so the foreign-income remittance rule does not apply to you for that year. Income sourced in Thailand remains taxable regardless of residency.

Question 4

Is the same-year remittance exemption law yet?

Accepted Answer

No. The proposal to exempt foreign income remitted in the year earned or the following year has not been published in the Royal Gazette as of August 2026. It remains a draft — current law still taxes post-2023 foreign income remitted by tax residents.