Foreign Income Tax is Expected to be Amended in Thailand外國所得稅可望在泰國進行修訂
- Kit Amatyakul
- Jul 1
- 4 min read
Thailand's Revenue Department currently is preparing to amend the regulations, proposing a tax exemption for foreign-sourced income. The new rules will pertain foreign income brought into Thailand and will help tax residents avoid having their foreign income taxed twice. It is expecting that over 2 trillion baht in overseas investments will be repatriated to Thailand.
泰國稅務局目前正在準備修訂法規，提議對來自海外的收入實施免稅政策。新法規將適用於帶入泰國的海外收入，並幫助稅務居民避免其海外收入被雙重課稅。預計超過2兆泰銖的海外投資將匯回泰國。
The previous overseas income tax regulations was amendment in 2023 and has been effective since 1 January 2024.[1] Under the rule, each Thai tax resident receiving income from employment abroad or with a business carried out overseas or having property located overseas, will be liable to pay personal income tax in Thailand from overseas income in the tax year when it is brought into Thailand.
先前的海外所得稅於2023年進行修正並於2024年1月1日起生效。根據規定，每位泰國納稅居民在海外工作、在海外開展業務或在海外擁有財產而獲得的收入，有義務在將此海外收入帶入泰國的納稅年度在泰國繳納個人所得稅。
Under the proposed regulations, tax residents who earn income abroad will not be taxed on that income if they remit it to Thailand in the same year it was earned or the following year. For example, if an individual earns income abroad in 2025 and remits it to Thailand in 2025 or 2026, it will not be subject to Thai income tax. However, if the individual waits until 2027 or later to remit that income, it would become taxable.
根據擬議法規，稅務居民在境外賺取收入，如果在賺取收入當年或次年將其匯入泰國，則無需就該收入納稅。例如，如果某人在2025年獲得境外收入，並於2025年或2026年將其匯入泰國，則無需繳納泰國所得稅。但是，如果此人等到2027年或之後才匯出該收入，則需要繳稅。
Regarding concerns about double taxation, Thailand maintains a tax credit mechanism under its international agreements with 61 countries, allowing taxpayers to offset foreign taxes paid against their Thai tax liability.
關於擔心雙重課稅一事，泰國根據與 61 個國家簽訂的國際協議，維持稅收抵免機制，允許納稅人用已繳納的外國稅款折抵在泰國納稅義務。
Tax Resident in Thailand
泰國稅務居民
For individuals with income connected to Thailand, whether Thai nationals or foreigners, determining one’s status as a “tax resident” is important, as it directly affects tax obligations and the requirement to file tax returns in Thailand.
對於收入與泰國有關的個人，無論是泰國國民還是外國人，確定自己的“稅務居民”身分非常重要，因為這直接影響納稅義務和在泰國提交納稅申報表的要求。
Generally, a person is considered a tax resident if they reside in Thailand for 180 days or more within a calendar year. Such individuals are required to file personal income tax return on income earned in Thailand, as well as foreign-sourced income that is remitted into Thailand.
一般來說，如果1個人在1個日曆年內居住在泰國180天或以上，將被視為稅務居民。此人需要就在泰國獲得的收入以及匯入泰國的境外收入提交個人所得稅申報表。
However, even if an individual does not meet the 180-day threshold, if they earn income from sources within Thailand, such as rental income or business profits, they are still required to file and pay tax in Thailand on that income.
然而，即使個人未達到 180 天的門檻，如果他們從泰國境內取得收入，例如租金收入或商業利潤，仍然需要在泰國申報和繳納此筆收入的稅款。
The aim of the proposed regulation is to provide fairness and flexibility in the taxation of foreign income. By allowing a one-year grace period for remitting foreign income without tax consequences, Thailand’s Revenue Department hopes to attract more remote workers, digital nomads, and retirees receiving pensions to the country to increase spending.
擬議法規旨在確保外國收入徵稅的公平性和靈活性。泰國稅務局透過允許一年的寬限期、匯出國外收入而無需繳稅，希望藉此吸引更多遠距工作者、數位遊牧者和領取退休金的退休人員來泰國，從而增加支出。
If the proposed regulations is approved, Thailand’s Revenue Department also hopes to encourage tax residents to remit the foreign income to Thailand within a reasonable timeframe. Hopefully, this will lead to increased local spending and investment. At the same time, the Revenue Department intends to ensure that income remitted after that period will be subject to taxation to discourage tax residents from hoarding wealth abroad.
如果擬議法規獲得批准，泰國稅務局也希望鼓勵納稅居民在合理的期限內將海外收入匯回泰國。希望此舉能促進當地支出和投資的成長。同時，稅務局也計劃確保在此期限之後匯回的收入也需納稅，阻止納稅居民將財富囤積在海外。
[1] You may refer to our article Amendment of Thai Overseas Income Tax泰國海外所得稅修正案 at https://ibcfirm999.pixnet.net/blog/post/343514076.
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