Rule change · 1 January 2024

Foreign-source assessable income earned from 1 January 2024 by a person resident in Thailand (180 days or more in the tax year it is earned) is taxed in the year it is brought into Thailand, whichever year that is

Foreign-source assessable income earned from 1 January 2024 by a person resident in Thailand (180 days or more in the tax year it is earned) is taxed in the year it is brought into Thailand, whichever year that is; income earned before 2024 is not taxed when brought in (Revenue Department Orders Por. 161/2566 and 162/2566).