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Tax Implications of Remitting Income to Thailand while not tax Resident


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In 2024, I will be a non-resident in Thailand. I also have a Thai bank account. If I remit income earned in 2024, say 1 million baht, to Thailand in 2024, will I be taxed on it if I become a resident in 2025? Or is it the case that you are only taxed on income remitted while you are a tax resident?

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Most of the discussion about this has been full of speculation, and my own comment here will be no different. 

 

However, I think it is safe to say that if you are not a tax resident for a particular year then the worst case scenario is that you may have to demonstrate that to the revenue department sometime in the future if they inquire. 

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