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How Will You Be Taxed In Thailand 2024?
Today's topic: Thailand's new tax law that will affect a large number of expats.
Instruction No. 161/2566 issued on 15 September B.E. 2566 (2023) explains that a person is subject to income tax from receiving a foreign-source income in the following elements of the Revenue Code’s Section 41 paragraph 2.
A person who receives a foreign-source income resides in Thailand at least 180 days in a tax calendar year.
A person who enters into Thailand in the 2024 calendar year and the subsequent years.
Per the cases above, such an individual is obligated to disclose this income brought into Thailand when calculating the income tax rate for the calendar year.
An individual residing in Thailand for 180 days or more can bring a tax credit to the Thai government clarifying about the double tax agreements where Thailand is a contractual party with a particular state.
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