On 20 November 2023, Revenue Department in Thailand has issued an order clarifying recent order imposition personal income tax on the offshore-sourced income of Thailand tax residents.[1] Under the new order, each Thai tax resident receiving income from employment abroad or with a business carried out overseas, or having property located overseas, will be obligated to pay personal income tax in Thailand from overseas income in the tax year when it is brought into Thailand.
在2023 年 11 月 20 日，泰國稅務局發布命令，澄清最近對泰國稅務居民的海外收入徵收個人所得稅的命令。根據新的命令，每位泰國稅務居民在海外工作、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。
The clarifying order confirms that the new rule will not apply to offshore-sourced income gained before 1 January 2024, which is the date the order is effective, and is not subjected to personal income tax if it is brought into Thailand after the year 2023.
該澄清令確認，新命令不適用於2024年1月1日(該命令生效之日)之前獲得的海外收入，如果在2023年之後帶入泰國，則無需繳納個人所得稅。
In other words, Thai tax residents will not have to pay personal income tax on offshore-sourced income gained before 2024 and bought into Thailand at anytime after 2023. The purpose of this is for tax payers who may not have sufficient time to revise their tax planning in relation to this new rule.
換句話說，泰國納稅居民無需為2024 年之前在2023年之後的任何時候獲得的海外收入並帶入泰國繳納個人所得稅。這有利於納稅人，因為他們可能沒有足夠的時間修改與新命令相關的稅務規劃。
[1] Please refer to our article “Amendment in Thai Overseas Income Tax 泰國海外所得稅修正案” at https://ibcfirm999.pixnet.net/blog/post/343514076-amendment-of-thai-ov