Quick answer: In 2026, Thailand taxes foreign income only if you are a Thai tax resident (in Thailand 180 days or more in the calendar year) and you bring that income into Thailand. Income earned on or after 1 January 2024 is taxable in the year it is remitted, at progressive rates of up to 35%. Income earned before 2024 is not taxed when remitted. The Thailand Privilege Card gives no tax exemption, and the proposed exemption for foreign income is still not law.
Last verified: 1 October 2026, against Revenue Department Orders Por. 161/2566 and Por. 162/2566, the Revenue Department’s Q&A on these orders and Royal Decree No. 743. General information only, not tax advice.
Thailand foreign income tax 2026: key facts
Thailand uses a remittance-based system for foreign income: a resident pays Thai tax on foreign income when that income is brought into Thailand, not when it is earned. The table below summarises the rules in force for the 2026 tax year.
| Who is taxed | Thai tax residents: anyone in Thailand 180 days or more in a calendar year, of any nationality or visa type |
|---|---|
| What is taxed | Foreign income from work, business or property abroad that is brought into Thailand |
| When it is taxed | In the tax year it is brought into Thailand, if you are resident in that year |
| Income earned before 1 January 2024 | Not taxed when remitted (Por. 162/2566); keep records proving when it was earned |
| Tax rates | Progressive, 0% to 35%; the first THB 150,000 of net income is exempt |
| Foreign tax already paid | Can be credited against Thai tax where a double tax agreement applies |
| Thailand Privilege Card | No tax exemption; tax depends on days in Thailand and remittances |
| LTR visa | Foreign income exemption for three categories under Royal Decree No. 743 |
| Proposed exemption (remit within 2 years) | Draft only; not published in the Royal Gazette as of 1 October 2026 |
Who is a Thai tax resident?
A Thai tax resident is any person who stays in Thailand for a total of 180 days or more in a calendar year (1 January to 31 December). Separate stays are added together. Nationality and visa type do not matter: a Thailand Privilege member, a retiree on a Non-Immigrant O-A visa and a tourist are all treated the same way. A total of 179 days does not make you resident.
A non-resident pays Thai tax only on Thai-source income. Foreign income brought into Thailand in a year when you are not resident is not subject to Thai tax.
How is foreign income taxed in Thailand in 2026?
Since 1 January 2024, a Thai tax resident must include foreign income in their Thai tax return for the year it is brought into Thailand, regardless of the year it was earned. The rule comes from Revenue Department Order Por. 161/2566, signed on 15 September 2023. A second order, Por. 162/2566 (20 November 2023), excludes income that arose before 1 January 2024.
Before 2024, foreign income was taxed only if it was brought into Thailand in the same year it was earned, so residents could avoid Thai tax by remitting it the following year. That option has closed for income earned from 2024 onwards.
The Revenue Department’s own Q&A on the two orders gives these examples:
| Situation | Taxed in Thailand? |
|---|---|
| Consulting fees earned abroad in 2022, transferred to Thailand in 2024 | No: income earned before 1 January 2024 |
| Rent earned abroad in 2024, transferred to Thailand in 2025 by a resident | Yes: taxed in 2025, the year it was brought in |
| Foreign rent transferred to Thailand by someone in Thailand only 65 days that year | No: not a tax resident that year |
| Principal of a foreign bank deposit brought into Thailand | No: principal is not income |
| Interest on that deposit brought into Thailand by a resident | Yes |
| Gain from selling foreign shares in 2024, brought into Thailand in 2026 by a resident | Yes: taxed in 2026 |
| Unrealised gains on shares still held | No: not income until sold |
| Foreign tax already paid on income remitted by a resident | Credited against Thai tax under the applicable double tax agreement |
What counts as bringing income into Thailand?
Bringing foreign income into Thailand means moving it into the country in any form, not only by bank transfer. The Revenue Department has not published a complete list, so treat the following as potential remittances:
- International transfers from a foreign account to a Thai bank account
- Cash withdrawn from Thai ATMs using a foreign bank card
- Payments in Thailand charged to a foreign debit or credit card
- Paying for Thai property, such as a condominium, with funds sent from abroad
What matters is the source of the money. Moving your own capital, savings earned before 2024, or the principal of a deposit is not income. Keep bank statements, sale contracts and earlier tax returns that show where each large transfer came from and when it was earned.
Is income earned before 2024 still tax-free?
Yes. Under Por. 162/2566, foreign income that arose before 1 January 2024 is not caught by the new rule, even if you bring it into Thailand in 2026 or later. The Revenue Department’s Q&A confirms that fees earned abroad in 2022 and transferred in 2024 are not taxed.
The burden of proof sits with you. If one account mixes pre-2024 savings with later income, separating the two can be difficult. Keeping pre-2024 savings in a separate account, with statements showing the balance on 31 December 2023, makes the position much easier to show.
What is the status of the proposed foreign income exemption?
The proposed exemption for foreign income remitted within two years is not law as of 1 October 2026. In 2025, the Revenue Department proposed exempting foreign income brought into Thailand within two years of being earned. The legislation stalled when the House of Representatives was dissolved ahead of the 2026 general election.
| Date | What happened |
|---|---|
| 2025 | Revenue Department Director-General Pinsai Suraswadi says the department plans to exempt foreign income brought into Thailand within two years of being earned |
| 12 December 2025 | House of Representatives dissolved; pending legislation is paused |
| 8 February 2026 | General election held |
| 1 October 2026 | No royal decree or regulation implementing the exemption published in the Royal Gazette; Por. 161/2566 and Por. 162/2566 still apply |
Until a decree or regulation is published in the Royal Gazette, plan on the current rules. If the exemption becomes law, its final wording, start date and conditions may differ from what was announced.
What are Thailand’s personal income tax rates?
Thailand taxes residents at progressive rates from 0% to 35%. Remitted foreign income is added to your other assessable income and taxed at these rates after deductions and allowances.
| Net taxable income (THB) | Tax rate |
|---|---|
| 0 – 150,000 | Exempt |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1,000,000 | 20% |
| 1,000,001 – 2,000,000 | 25% |
| 2,000,001 – 4,000,000 | 30% |
| Over 4,000,000 | 35% |
Returns for a tax year are due by the end of March of the following year. The Revenue Department’s 2026 personal income tax forms include an Income Declaration for Foreign-Sourced Income.
Does the Thailand Privilege Card give any tax benefits?
No. The Thailand Privilege Card is a long-stay membership with a visa. It gives no tax exemption and does not change your tax residency. Your Thai tax position depends on how many days you spend in Thailand each year and what income you bring in.
The card is flexible on time: there is no minimum stay. Members who spend fewer than 180 days in Thailand in a calendar year are not Thai tax residents that year, so foreign income brought in during that year is not taxed in Thailand. Members who live in Thailand for most of the year are taxed like any other resident.
Thailand Privilege Card vs LTR visa: the tax difference
The Long-Term Resident (LTR) visa offers formal tax benefits that the Privilege Card does not, but only for applicants who meet its income or asset thresholds.
| Visa | Tax benefit | Main qualifying requirement |
|---|---|---|
| Thailand Privilege Card (5–20 years) | None; standard residency and remittance rules apply | Membership fee from THB 650,000; no income, asset or age test |
| LTR: Wealthy Global Citizen | Exemption on foreign income brought into Thailand | USD 1 million in assets and USD 500,000 invested in Thailand |
| LTR: Wealthy Pensioner | Exemption on foreign income brought into Thailand | Age 50+; USD 80,000 a year in passive income (or USD 40,000 plus USD 250,000 invested in Thailand) |
| LTR: Work-from-Thailand Professional | Exemption on foreign income brought into Thailand | USD 80,000 a year average income over two years (USD 40,000 with a master’s degree) |
| LTR: Highly-Skilled Professional | 17% flat rate on qualifying Thai employment income | Employment in a targeted industry; USD 80,000 a year average income (USD 40,000 with a relevant master’s degree) |
The LTR exemption comes from Royal Decree No. 743 (2022), which refers to foreign income derived in the previous tax year. Confirm with a tax adviser how it applies to the timing of your own remittances. All LTR categories also require health insurance or equivalent funds. For a wider comparison, see Thailand Elite Visa vs DTV vs LTR (2026).
How do double tax agreements help?
A double tax agreement (DTA) between Thailand and the country where your income arises can stop the same income being fully taxed twice. The Revenue Department’s Q&A confirms that a Thai resident can credit foreign tax already paid against the Thai tax due in the year the income is brought into Thailand, under the applicable agreement.
Some agreements go further for particular income types; for example, some give the source country the sole right to tax government pensions. The answer depends on the income type and the specific agreement, so check the treaty between Thailand and the country paying your income.
Are gifts brought into Thailand taxed?
Gifts are treated separately from earned income. Under Section 42 of the Revenue Code, gifts from ascendants, descendants or a spouse are exempt up to THB 20 million per year. Gifts from other people made out of moral obligation or on customary occasions are exempt up to THB 10 million per year. Amounts above these limits are taxed at 5%.
A genuine gift is not the same as your own income routed through a family member. Take legal and tax advice before structuring any transfer as a gift.
What should Privilege Card holders do now?
- Count your days. Total your days in Thailand for 2025 and 2026. 180 days or more in a calendar year makes you a tax resident for that year.
- Separate your money. Keep pre-2024 savings, capital and post-2024 income in separate accounts where possible, with statements showing balances on 31 December 2023.
- Plan large transfers. Large remittances such as a property purchase are easier to manage if they come from pre-2024 savings or capital, or happen in a year when you are not resident.
- Check your double tax agreement. Find out whether foreign tax already paid can be credited and whether any income, such as a government pension, is taxable only abroad.
- Get personal advice. Speak to a Thai tax adviser before moving large sums, and again if the proposed exemption becomes law.
Hawryluk Legal Advisors is an authorized General Sales and Services Agent (GSSA) of Thailand Privilege Card Co., Ltd. Contact our team to discuss which Thailand Privilege membership fits your plans, or read our full Thailand Elite visa guide.
Frequently asked questions
Does Thailand tax foreign income in 2026?
Thailand taxes foreign income only when a Thai tax resident brings it into Thailand. Income earned on or after 1 January 2024 is taxed in the year it is remitted, at rates of up to 35%. Income earned before 2024 is not taxed when remitted.
How many days make me a Thai tax resident?
You become a Thai tax resident if you spend 180 days or more in Thailand in a calendar year. Separate stays are added together, and your visa type and nationality do not matter.
Do Thailand Privilege Card holders pay tax in Thailand?
Thailand Privilege Card holders pay Thai tax on the same basis as anyone else. The card gives no tax exemption. A member in Thailand fewer than 180 days in a year is not taxed on foreign income brought in that year.
Is foreign income remitted the following year still tax-free?
No, not for income earned from 2024 onwards. Since 1 January 2024, a resident is taxed on foreign income in the year it is brought into Thailand, whenever it was earned. The old “remit it next year” approach now works only for income earned before 2024.
Is the two-year foreign income exemption law yet?
No. As of 1 October 2026, no royal decree or regulation implementing the proposed exemption has been published in the Royal Gazette. The plan stalled when the House was dissolved on 12 December 2025 ahead of the 8 February 2026 election.
Are my savings from before 2024 taxed if I bring them to Thailand?
Savings and income that arose before 1 January 2024 are not taxed when brought into Thailand, under Revenue Department Order Por. 162/2566. Keep records proving the money was earned before that date.
Is my foreign pension taxed in Thailand?
A foreign pension brought into Thailand by a Thai tax resident is generally assessable, unless a double tax agreement gives the paying country the sole right to tax it. Some agreements do this for government pensions. Check the agreement with the country paying your pension.
Which visa gives a tax exemption on foreign income?
The LTR visa gives an exemption on foreign income brought into Thailand for Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals, under Royal Decree No. 743. The Thailand Privilege Card, DTV and retirement visas do not.
Can I avoid tax on foreign income by spending less time in Thailand?
Yes. If you spend fewer than 180 days in Thailand in a calendar year, you are not a Thai tax resident for that year and foreign income brought in during that year is not subject to Thai tax. Thai-source income is still taxable.
Are gifts from family abroad taxed in Thailand?
Gifts from ascendants, descendants or a spouse are exempt up to THB 20 million per year under Section 42 of the Revenue Code, and other qualifying gifts up to THB 10 million. Amounts above these limits are taxed at 5%.
About this article
Hawryluk Legal Advisors is a licensed law firm and an authorized General Sales and Services Agent (GSSA) of Thailand Privilege Card Co., Ltd. The rules on this page were last verified on 1 October 2026 against Revenue Department Orders Por. 161/2566 and Por. 162/2566, the Revenue Department’s Q&A on these orders and Royal Decree No. 743.
Author. Written by Michelle Hawryluk, Managing Director, Hawryluk Legal Advisors.
Sources
Official sources
- Revenue Department, Order No. Por. 161/2566 (15 September 2023), as amended by Order No. Por. 162/2566 (20 November 2023): taxation of foreign income brought into Thailand by residents (Thai)
- Revenue Department, Q&A on Orders Por. 161/2566 and Por. 162/2566: residency, remittance timing, pre-2024 income and foreign tax credits (Thai)
- Revenue Department, Personal Income Tax: residency and personal income tax rates
- Revenue Department, Personal Income Tax forms 2026: includes the Income Declaration for Foreign-Sourced Income
- Board of Investment, Royal Decree No. 743 (B.E. 2565): LTR tax exemption and 17% rate
- Board of Investment, Long-Term Resident Visa: LTR categories and qualifying requirements
- Government Public Relations Department, Upcoming General Election in Thailand Scheduled for 8 February 2026: House dissolution on 12 December 2025
- Bangkok Post, Law exempting tax on foreign income in the offing (2025): the proposed two-year exemption
Related guides from Hawryluk Legal Advisors
- Thailand Elite Visa (Thailand Privilege Visa) October 2026: Full Guide and Updates: membership fees, terms and benefits
- Thailand Elite Visa vs DTV vs LTR (2026): choosing a long-stay visa
- Thailand Privilege Card vs Thailand Retirement Visa (2026): options for retirees
- Opening a Thai Bank Account with the Thailand Privilege Visa (2026): banking for members
- Can You Work in Thailand on a Privilege Elite Visa in 2026?: what members can and cannot do
This article is general information about Thai tax rules as verified on 1 October 2026. It is not tax or legal advice. Tax outcomes depend on your residency, the type and timing of your income, and any applicable double tax agreement. Consult a qualified Thai tax adviser about your situation.