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In September 2023, the Revenue Department of Thailand issued Departmental Instruction No. Paw. 161/2566 that changed the practice on collecting personal income tax on foreign-sourced income remitted into Thailand.

In November 2023, the Revenue Department issued another regulation (Departmental Instruction No. Paw. 162/2566) to DELAY the application of that new practice. In other words, the new practice on collecting personal income tax on foreign-sourced income remitted into Thailand would start to be applied to foreign-sourced income RECEIVED IN 2024 ONWARDS. As such, the new practice would NOT apply to foreign-sourced income RECEIVED IN 2023 or in earlier years. Therefore if a taxpayer received foreign-sourced income outside of Thailand in 2023 (or in an earlier year) and he/she remitted that income into Thailand in 2024 (or in a later year), that income WOULD NOT be taxed in Thailand since it was still under the current practice, even though he/she stayed in Thailand for 180 days or more in 2023 (or in an earlier year, which is the year that he/she received that foreign-sourced income).

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​We, N-Able Group, are a real proficient expert in Thai personal income tax matters, especially for the issues that concerns FOREIGNERS. If you have any further questions or need detailed advice on the new practice of the Thai tax authorities on collecting personal income tax on foreign-sourced income, please do not hesitate to contact us through the following channels:

​Email address: info@nablecompanies.com

​Telephone, WhatsApp, and Line: + 66 95 557 1410

We can provide practical solutions to this issue to you.