Thailand Expat Tax 2026: Foreign Income Remittance Rules Explained

This is the topic that stresses out more expats in Thailand than anything else right now. It comes up in every Facebook group, every coworking space conversation, every dinner with other foreigners. And for good reason. Thailand changed its tax rules for foreign income effective January 1, 2024, and most people are still trying to figure out what it means for them.

The short version: Thailand closed a loophole that let expats avoid tax on foreign income by timing their remittances. The old trick of waiting until the next calendar year to transfer money no longer works. If you live in Thailand and bring money in from abroad, it may now be taxable. The details matter, and that is what this guide covers.

I am not a tax professional. This is what I have learned from research, expat forums, and conversations with people who have consulted tax advisors here. I have done my best to verify everything, but tax law is complicated and enforcement is still evolving. Get professional advice for your specific situation. Do not rely on a blog post for something this important.

What Changed in 2024

Before 2024: Foreign income was only taxed if you remitted it to Thailand in the same calendar year it was earned. The workaround was dead simple. Earn money in 2023, wait until January 2024, then transfer it to your Thai bank account. Tax-free. Expats had used this timing trick for years, and it was perfectly legal.

After January 1, 2024: All foreign-sourced income remitted to Thailand is taxable in the year of remittance, regardless of when it was earned. The timing loophole is gone. If you transfer money into Thailand in 2026, it is potentially taxable in 2026, even if you earned that money in 2020.

The exception: Income earned before January 1, 2024 is grandfathered under the old rules. If you earned money in 2023 or earlier, you can remit it to Thailand without triggering Thai tax under the new rules. This is a significant carve-out, and it is worth documenting which funds in your overseas accounts were earned pre-2024.

Who Does This Affect?

The trigger is Thai tax residency. If you spend 180 or more days in Thailand in a calendar year, you are a Thai tax resident. It does not matter what visa you are on. Tourist visa, DTV, retirement visa, Privilege visa. If you hit 180 days, Thailand considers you a tax resident.

• Digital nomads on DTV visas: If you are working remotely and spending most of the year in Thailand, you are almost certainly a tax resident. Every transfer from your foreign bank account to fund your life here is a remittance.
• Retirees: Receiving pensions, Social Security, or investment income and transferring it to Thailand to cover living expenses. This is the group that was most surprised by the change.
• Anyone transferring money to Thai bank accounts: Whether through bank wires, Wise, PayPal, or any other transfer service. The method does not matter. The remittance is the trigger.
• Expats earning abroad and living here: Freelancers with foreign clients, employees of foreign companies, anyone earning outside Thailand and spending the money inside Thailand.

Even if you are on a tourist visa, if you hit 180 days in a calendar year, you are a tax resident. Many long-stay tourists doing visa runs do not realize this. The 180-day count does not reset when you leave and come back. It is cumulative within the calendar year.

For details on visa options, see the Thailand visa guide. If you are on a DTV, see the DTV guide for how remote work status interacts with tax obligations.

What Income Is Taxable?

The distinction that matters: it is the remittance that triggers the tax, not the earning. Thailand does not tax worldwide income (yet). It taxes foreign income that is brought into the country. Income you earn and keep outside Thailand is not taxed by Thailand.

• Salary and wages: From foreign employers, if transferred to Thailand.
• Freelance and consulting income: Transferred to Thailand from foreign clients.
• Investment income: Dividends, capital gains, and interest remitted to Thailand.
• Pension and Social Security: Payments sent to Thailand. DTA provisions may apply (more on that below).
• Rental income: From overseas property, if transferred to Thailand.

Thailand Tax Rates

Thailand uses a progressive tax system. The rates apply to your assessable income after deductions. Here are the brackets for 2026.

• 0 to 150,000 THB: 0% (exempt)
• 150,001 to 300,000 THB: 5%
• 300,001 to 500,000 THB: 10%
• 500,001 to 750,000 THB: 15%
• 750,001 to 1,000,000 THB: 20%
• 1,000,001 to 2,000,000 THB: 25%
• 2,000,001 to 5,000,000 THB: 30%
• Over 5,000,000 THB: 35%

You also get a personal allowance of 60,000 THB and an expense deduction of up to 100,000 THB for employment income. So the first 310,000 THB of assessable income is effectively tax-free (150,000 THB zero bracket plus 160,000 THB in deductions). At current exchange rates, that is roughly $9,000 USD.

For context, if you remit 1,000,000 THB (~$28,500 USD) in a year and it is all assessable income, your Thai tax bill after deductions would be around 60,000 to 75,000 THB (~$1,700 to $2,100 USD), depending on your specific deductions. That is before any DTA credits.

Double Tax Agreements (DTAs)

Thailand has double tax agreements with roughly 60 countries, including the United States. These treaties exist to prevent the same income from being taxed twice. If you pay tax on income in your home country, you may be able to credit that tax against your Thai tax liability.

• US-Thailand DTA: This is the relevant treaty for American expats. It covers different types of income with specific rules for each.
• Social Security: The US-Thailand treaty generally gives the US primary taxing rights on Social Security benefits. This means Thailand should not tax your Social Security payments, but the specifics depend on the treaty provisions and how Thailand interprets them.
• Pensions: Treatment depends on whether the pension is from government service or private employment. Government pensions are typically only taxable in the paying country. Private pensions may be taxable in both countries, with credits to prevent double taxation.
• Employment income: Generally taxable where the work is performed. For remote workers in Thailand earning from US employers, this gets complicated.

The Proposed 2-Year Exemption (Pending)

In June 2025, Thailand's Revenue Department proposed a 2-year tax exemption window that would allow foreign income earned in 2024 and later to be remitted to Thailand without Thai tax for a limited period. The idea was to attract foreign investment and ease the transition from the old rules.

This sounds great on paper. But as of February 2026, it has not been enacted. The proposal still needs Cabinet approval and review by the Council of State. Thailand's legislative process can be slow, and proposals do not always become law.

Practical Strategies (What Expats Are Actually Doing)

I want to be clear: these are observations from the expat community, not advice. Everyone's situation is different. Here is what I have seen people doing in practice.

• Minimizing remittances: Keeping money in overseas accounts and only transferring what is needed for living expenses in Thailand. This reduces the taxable amount.
• Using home-country credit cards: Paying for purchases in Thailand with credit cards issued abroad. Whether this counts as a "remittance" is a gray area that has not been definitively settled. Some tax advisors say it is not a remittance because the money never enters a Thai bank account. Others disagree.
• Staying under 180 days: Some people are deliberately spending less than 180 days per calendar year in Thailand to avoid tax residency entirely. This is effective but means spending nearly half the year somewhere else.
• Remitting pre-2024 income: Transferring savings that were earned before January 1, 2024. This income is grandfathered and not taxable under the new rules. Keep documentation showing when the funds were earned.
• Filing nil returns: Some expats file Thai tax returns showing zero taxable income to establish a compliance history. The logic: if rules change or enforcement tightens, having a track record of filing looks better than having no record at all.
• Getting proper tax advice: Hiring Thai tax advisors or international tax firms to structure their finances properly. This costs money but reduces risk.

For details on using home-country credit cards in Thailand, including which cards work best and how to avoid foreign transaction fees, see the credit cards guide.

How to File Thai Taxes

If you determine that you need to file, here is what the process looks like.

• Tax year: January 1 to December 31.
• Filing deadline: March 31 of the following year. So for 2026 income, file by March 31, 2027.
• Forms: PND 90 for income from multiple sources (most expats). PND 91 if you only have employment income.
• Online filing: Available at rd.go.th, the Thai Revenue Department website. The interface is in Thai, though some sections have English. A Thai accountant can handle this for you.
• Thai Tax ID (TIN): You need one before you can file. Get it at your local Revenue Department office. Bring your passport, visa, proof of address (lease agreement or yellow house book), and any income documentation.

Many expats hire Thai accountants for the filing process. Basic personal tax filing typically costs between 5,000 and 15,000 THB per year (~$140 to $430 USD). For more complex situations involving DTA claims or multiple income sources, expect to pay 15,000 to 50,000 THB or more. It is worth it for the peace of mind.

Common Reporting Standard (CRS)

Thailand has participated in the Common Reporting Standard since 2023. This is the global system where 120+ countries automatically share financial account information with each other. Your home country's banks report your account balances and income to Thai tax authorities (and vice versa).

What this means in practice: Thailand can see your foreign bank accounts, balances, and income flows. The information exchange is automatic. You do not have to report it yourself for Thailand to know about it. The days of assuming the Thai government would never find out about your overseas finances are over.

This does not mean Thailand is actively auditing every expat. Enforcement is still limited and the Revenue Department has bigger priorities. But the infrastructure for enforcement exists, and it will only get more effective over time. Filing correctly now protects you if enforcement ramps up later.

What I Do (Personal Take)

I take this seriously. I have a tax advisor who understands both US and Thai tax law, and I follow their guidance. I am not going to share the specifics of my personal tax strategy because everyone's situation is different and I do not want anyone copying an approach that might not apply to them.

What I will say: the system is still evolving. The Revenue Department is still issuing guidance, the proposed exemption is still pending, and enforcement practices are still being developed. The worst position to be in is one where you ignored all of this and then rules get enforced retroactively. The best position is one where you have been filing, keeping records, and working with a professional.

Stay informed. Join expat tax discussion groups. Follow updates from reputable Thai tax advisory firms. And whenever you see someone on Facebook confidently saying "Thailand will never enforce this," remember that they are not the one who will pay your penalties if they are wrong.