Do Thais Working Abroad Pay Thai Tax? (2024 Rules)

Do Thais Working Abroad Pay Thai Tax? (Short Answer)

A Thai national working abroad owes Thai personal income tax on foreign earnings only when two conditions are met at the same time. If either is missing, that foreign income is not subject to Thai personal income tax.

In plain terms: a Thai worker in Korea, Taiwan, or Israel who stays abroad almost the whole year (fewer than 180 days in Thailand) does not owe Thai tax on that salary, even if they remit money home every month — condition 1 is not met.

Conversely, someone who lives mainly in Thailand (over 180 days) and remits foreign profits home meets both conditions and must report the income.

This guide explains the 180-day rule, the rules that changed from 2024 (Revenue Department Instructions Por. 161/2566 and Por. 162/2566), worked examples, and Double Taxation Agreements (DTAs).

The 180-Day Rule: Are You a Thai Tax Resident?

Everything turns on Section 41 of the Thai Revenue Code, which splits taxation by source of income and by residence.

Section 41, third paragraph defines a “resident of Thailand” as a person present in Thailand for one or more periods totalling 180 days in a tax year. Meeting this makes you a tax resident of Thailand, regardless of nationality — a foreigner staying over 180 days is a tax resident too.

Section 41, second paragraph states that a resident of Thailand with income from a foreign source (from employment performed abroad, a business carried on abroad, or property situated abroad) must pay tax when that income is brought into Thailand.

Combining the two paragraphs gives the two conditions above. Here are real cases for Thai workers abroad:

Case	Days in Thailand/yr	Tax resident?	Remits home	Owes Thai tax?
Thai worker in Korea, home for 3 weeks	~21	No	Monthly	No (fails #1)
Thai worker in Taiwan, home 4 months	~120	No	Monthly	No (fails #1)
Thai in Israel, home for half the year	~200	Yes	Same year	Yes (both met)
Thai freelancer serving overseas clients, lives in TH	365	Yes	To Thai account	Yes (both met)

What Changed From 2024: Por. 161/2566 and Por. 162/2566

The reason this topic is hot is a change in the Revenue Department’s interpretation from 2024. First, the old rule.

Old practice (before 2024): The Revenue Department previously interpreted foreign income as taxable only if brought into Thailand within the same tax year it was earned. That created a loophole — earn this year, park it abroad, remit next year, and pay nothing.

Revenue Department Instruction No. Por. 161/2566 (dated 15 September 2023) changed the interpretation of Section 41 paragraph two: a tax resident with foreign income must include it for tax in whichever tax year it is brought into Thailand, regardless of the year it was earned. It applies to income brought into Thailand from 1 January 2024 onward — closing the “park it across years” loophole.

Revenue Department Instruction No. Por. 162/2566 (dated 20 November 2023) followed to soften the impact, adding that Por. 161/2566 does not apply to income arising before 1 January 2024. In short, “old money” earned before 2024 stays exempt even if remitted to Thailand later (e.g., in 2025 or 2026).

Worked Example: Remitting 500,000 Baht Home

Suppose you remit 500,000 baht from abroad to a Thai account in 2026. The tax outcome depends on your status and the source of the funds.

Case A — Thai worker in Korea, only 25 days in Thailand in 2026 (not a tax resident)

Fails condition 1 (under 180 days) → the 500,000 baht is not taxable in Thailand at all.

25 days < 180 days → not a tax resident → tax on 500,000 baht remittance = 0

Case B — Moved back to Thailand permanently in 2026 (300 days); funds are 2026 salary

Both conditions met, and it is income arising from 2024 onward → include the 500,000 in the 2026 return. Assuming salary-type income (50% expense deduction capped at 100,000) and the 60,000 personal allowance:

500,000 − 100,000 expenses − 60,000 allowance = 340,000 net

Before any foreign tax credit, the estimated tax is 9,500 baht. Your actual figure depends on other allowances — run a full calculation with the personal income tax calculator.

Case C — 300 days in Thailand, but the 500,000 is savings earned back in 2022 (before the new rule)

A tax resident (condition 1) who remits (condition 2), but this money arose before 1 January 2024, so it falls under the Por. 162/2566 exemption → not taxable, provided you can prove the income predates 2024.

Case	Tax resident	Income arose	Tax outcome
A	No (25 days)	2026	No tax
B	Yes (300 days)	2026	Taxable (~9,500 baht pre-credit)
C	Yes (300 days)	2022 (old money)	Exempt (Por. 162)

Double Taxation Agreements (DTAs): Avoiding Being Taxed Twice

The natural follow-up: “If I already paid tax abroad, do I pay Thailand again?” That is the job of a Double Taxation Agreement (DTA).

Thailand has DTAs with dozens of countries, including popular destinations for Thais such as South Korea, Japan, the United States, Australia, Germany, and Singapore. The core principle: if you paid tax on a given income abroad, you can generally credit the foreign tax against the Thai tax computed on the same income, so you are not taxed in full twice.

DTA details (covered income types, maximum rates, required documents) are complex and vary widely by country. If your foreign income is large or of a special type (dividends, interest, capital gains), consult an international tax professional or the Revenue Department directly, and prepare proof of foreign tax paid before claiming a credit.

Sources and Disclaimer

Figures and legal points here are based on the following official sources (verified as of July 2026):

• Section 41 of the Thai Revenue Code — the 180-day residence rule (paragraph three) and taxation of foreign-source income when remitted to Thailand (paragraph two) — Revenue Department (rd.go.th)
• Revenue Department Instruction No. Por. 161/2566, dated 15 September 2023 — applies to foreign income remitted to Thailand from 1 January 2024
• Revenue Department Instruction No. Por. 162/2566, dated 20 November 2023 — exempts income arising before 1 January 2024
• Revenue Department Q&A on taxation under Section 41 paragraph two (rd.go.th)
• Double Taxation Agreements (DTAs) — treaty list and texts published by the Revenue Department