I can't find a source that specifically states that non-citizens will be required to file, but there is some speculation that this will be the case. At this stage it isn't clear, but it certainly could become reality. Here's a link from a source that touches on the possibility: https://www.expattaxthailand.com/thailand-negative-income-tax-expats/ Here's one that mentions Thai citizens, but does not touch on whether foreigners would have a filing requirement: https://www.thaiexaminer.com/thai-news-foreigners/2026/07/04/economy-to-be-transformed-with-new-reverse-income-tax-system-everyone-in-thailand-will-report-income/ Since this is a news article and not tax law, the use of "citizen" may not necessarily reflect what the actual law will say. Here's Ben Hart's take on it: https://www.youtube.com/watch?v=B4DLUQjltd4 I could see how this could go either way, with only Thai citizens having an absolute filing requirement and also a scenario where every tax resident has one. Too early to tell, but definitely worth watching. 2027 isn't far off.
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