From Thai Revenue Department in English
Foreign-sourced income
If a foreigner derives income from sources outside Thailand, such income
is subject to income tax if the two following conditions are met:
such income has been earned in any tax year starting from 1 January
2024 onward by a foreigner who stays in Thailand for 180 days or more
in a tax (calendar) year, and;
such income earned has been remitted to Thailand (wholly or partially),
even if that remittance occurs in a later tax year
https://www.rd.go.th/fileadmin/user_upload/lorkhor/newspr/2024/FOREIGNERS_PAY_TAX2024.pdf