Not yet, merely a proposal.
A new Royal Decree proposes that foreign income earned from January 1, 2024 onwards will be tax exempt if remitted to Thailand within 12 months of the calendar year it was earned.
Any foreign income earned before January 1, 2024 remains exempt from Thai taxation when remitted, regardless of timing.
Thai tax residents can still be exempt from taxation or eligible for deductions through Double Tax Treaties, Long Term Residency (LTR) visa benefits, or by keeping income abroad.
If this passes, then anyone who paid an agent to file a tax return, paid tax in 2025 on remitted 2024 income, AND paid for a "tax clearance certificate" will be kicking themself like beating a dead CRS horse.
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