Are they actually enforcing it or its still not in effect as for now?

Which "new tax rule"?

 

If you stay 180 days in Thailand per year Thailand considers you a tax resident. This is not new.

1 hour ago, JackGats said:

Which "new tax rule"?

 

If you stay 180 days in Thailand per year Thailand considers you a tax resident. This is not new.

Yes i understand,but do they actually enforce it? Is the 180 days  self reporting thing or how will they know?

Immigration have your travel record on file in their computer. So should you be so unfortunate as to get audited by the TRD, having been over 180 days is not simply your word against theirs. This being said, up to now there has been little or no inforcement of foreign retirees' tax liability as far as we know. 

13 minutes ago, sanook 1 said:

Yes i understand,but do they actually enforce it? Is the 180 days  self reporting thing or how will they know?

well if you remit funds to a Thai bank, if the TRD checks with them or shares data with them, you might get caught or you might not.  If you are a Thai tax resident and you remit foreign earned income to Thailand then you should get a tax ID and see if you owe any taxes.

2 minutes ago, Presnock said:

and see if you owe any taxes.

You don't have to get a tax id to work that out........

 

 

1 minute ago, topt said:

You don't have to get a tax id to work that out........

 

 

I agree and once the govt does decide that every adult here has to file whether or not they owe taxes then there might be a rush to get the ID but then the way the politics keeps jumping from party to party, who knows if there will ever be any positive changes for expats.  I haven't got a tax ID and will not get one until the govt says every adult must have one and I will not have to pay any taxes anyway.

33 minutes ago, sanook 1 said:

Yes i understand,but do they actually enforce it? Is the 180 days  self reporting thing or how will they know?

If you understand why call it a new rule?

17 minutes ago, Digitalbanana said:

50 minutes ago, sanook 1 said:

Yes i understand,but do they actually enforce it? Is the 180 days  self reporting thing or how will they know?

If you understand why call it a new rule?

The new rule is that they were going to inforce it from 2025 for income from 2024.

 

I have a tax id because a decade ago I wanted the tax on interest back that they took.

Never filed , not even this year, so I may expect they come a knocking any day now .

2 hours ago, FlorC said:

so I may expect they come a knocking any day now .

Are you making a statement or asking a question?

Any reason why you believe you may be singled out from thousands of other 'tax residents'.............

2 hours ago, FlorC said:

The new rule is that they were going to inforce it from 2025 for income from 2024.

Actually if you mean for the recent 'suggestion' to help raise inward remittances it was never clarified exactly which years it would be based on but it was essentially reverting to exempting income earned if remitted in the following year. 

 

if you mean enforcing the change in rules effective 1/01/24 I don't think there was any official proclamation made about enforcement. Happy for you to show a reference correcting my understanding however..........

25 minutes ago, topt said:

Are you making a statement or asking a question?

Any reason why you believe you may be singled out from thousands of other 'tax residents'.............

Actually if you mean for the recent 'suggestion' to help raise inward remittances it was never clarified exactly which years it would be based on but it was essentially reverting to exempting income earned if remitted in the following year. 

 

if you mean enforcing the change in rules effective 1/01/24 I don't think there was any official proclamation made about enforcement. Happy for you to show a reference correcting my understanding however..........

Small province , so not much trouble to single out the few foreigners here.

It wasn't a question. I just wouldn't be surpriced if they did contact me.

 

Yes about 2 years ago in september they said from 2024 the rule will be enforced,

this meant income from 2024 will have to be decared in 2025.

BUT some things changed since then. I can't keep track of it all.

 

So far we haven't heard of any here on AN that got audited or "invited" for a visit

at the local tax office.

47 minutes ago, FlorC said:

Yes about 2 years ago in september they said from 2024 the rule will be enforced,

Who said? People on here perhaps or certain tax advisory companies...........

55 minutes ago, FlorC said:

BUT some things changed since then. I can't keep track of it all.

Nothing has changed.

The Thai tax system is currently 'honour' based. 

 

Undoubtedly there will be some people who are checked but do you think many of the smaller offices have staff versed in DTAs...........?

 

Also I would hope that if you believe you owe tax you would file anyway, wouldn't you? Then any audit would not concern you...........

2 hours ago, FlorC said:

BUT some things changed since then. I can't keep track of it all.

 

So far we haven't heard of any here on AN that got audited or "invited" for a visit

at the local tax office.

nothing has changed. since 2024, the new tax law is binding ...

if you have never filed a tax return, the tax authorities can audit you retroactively for up to 10 years. this means you are not quickly off the hook ...

 

i can easily imagine that sooner or later everyone (thais and foreigners) will have to file a tax return. ideas to start this (all thais have to file a tax return) from 2027 have already been published in the newspapers ...

 

we will see what happen ... 

4 hours ago, topt said:

Who said? People on here perhaps or certain tax advisory companies...........

Nothing has changed.

The Thai tax system is currently 'honour' based. 

 

Undoubtedly there will be some people who are checked but do you think many of the smaller offices have staff versed in DTAs...........?

 

Also I would hope that if you believe you owe tax you would file anyway, wouldn't you? Then any audit would not concern you...........

Read all the news articles on it here on AN.

I didn't bookmark them , and I have no time to look them up.

 

There were exemptions for some years , again look it up, so things did change.

 

I don't owe tax , but it's the proving it that could get difficult.

12 hours ago, FlorC said:

There were exemptions for some years , again look it up, so things did change.

Wrong.

Whoever keeps giving your posts a thumbs up is also wrong.

As you said yourself the changes were published September 2023 - por 161 and 162/2566.

https://sherrings.com/foreign-source-income-personal-tax-thailand.html

 

There have been no subsequent changes as enacted by the TRD or by Royal Decree. There have been articles about a proposed change but that has gone very quiet.

So what came into effect from 1/01/24 is still in effect.

 

3 hours ago, topt said:

Wrong.

Whoever keeps giving your posts a thumbs up is also wrong.

As you said yourself the changes were published September 2023 - por 161 and 162/2566.

https://sherrings.com/foreign-source-income-personal-tax-thailand.html

 

There have been no subsequent changes as enacted by the TRD or by Royal Decree. There have been articles about a proposed change but that has gone very quiet.

So what came into effect from 1/01/24 is still in effect.

 

Sorry, but I don't have the time to look for the threads here on AN about the changes.

1 hour ago, FlorC said:

Sorry, but I don't have the time to look for the threads here on AN about the changes.

don't worry, since the tax law hasn't changed since 2024-01-01, you don't need to waste your time looking for anything  ...

On 9/22/2025 at 6:30 PM, motdaeng said:

nothing has changed. since 2024, the new tax law is binding ...

if you have never filed a tax return, the tax authorities can audit you retroactively for up to 10 years. this means you are not quickly off the hook ...

 

i can easily imagine that sooner or later everyone (thais and foreigners) will have to file a tax return. ideas to start this (all thais have to file a tax return) from 2027 have already been published in the newspapers ...

 

we will see what happen ... 

the 2027 date you mention was part of the Thaksin plan of negative income tax which indicated that all Thai adults and tax residents would have to file income tax forms but that actual plan has yet to come off the cabinet line and published in the Gazette so we remain unknown as to what the TRD and finance folks will do and probably they are in limbo too with the new govt in place until at least next Mar/Apr if there is an election done by then.

On 9/23/2025 at 10:24 AM, topt said:

So what came into effect from 1/01/24 is still in effect.

But did anything “come into effect” on this date?

If so, what was it and where is it both made legal and, importantly, fully and clearly documented?? 

On 9/22/2025 at 12:10 PM, sanook 1 said:

Yes i understand, but do they actually enforce it?

Enforce what! And would enforcing any such look like?? 

On 9/22/2025 at 12:26 PM, Presnock said:

If you are a Thai tax resident and you remit foreign earned income to Thailand then you should get a tax ID and see if you owe any taxes.

Why? 

On 9/22/2025 at 1:05 PM, FlorC said:

The new rule is that they were going to inforce it from 2025 for income from 2024.

Or maybe “enforce it”??? But what the … is “it”??????? 

On 9/22/2025 at 3:43 PM, topt said:

I don't think there was any official proclamation made about enforcement

Or even about what potentially might be, but is not, being enforced!! or is there? 

On 9/22/2025 at 6:30 PM, motdaeng said:

since 2024, the new tax law is binding

What “new law” is this? Where can we find it?? 

On 9/23/2025 at 10:24 AM, topt said:

the changes were published September 2023 - por 161 and 162/2566

What “changes” are these. And what is the significance of “publishing them”? 
What exactly do any actual, enforceable and current laws state, please? 

On 9/22/2025 at 12:22 PM, JackGats said:

Immigration have your travel record on file in their computer. So should you be so unfortunate as to get audited by the TRD, having been over 180 days is not simply your word against theirs. This being said, up to now there has been little or no inforcement of foreign retirees' tax liability as far as we know. 

My American neighbor recently visited TRD to file a Thai tax return asking for a refund of his tax withholding on his interest-bearing account at Bangkok Bank. An authorized employee of TRD helped him file his return online and approved his good faith filing, yet within days he received a text message from TRD asking him to bring documents to prove his foreign income and amount of money that he brought into Thailand during 2024. 

I also filed my good faith return and presented all of my proofs to the TRD employee who agreed with me that I owed no Thai taxes. I waited weeks and never received notice of my tax refund, so I contacted TRD and was instructed to return to their offices and bring my withholding tax statements from Bangkok Bank as proof. Keep in mind that when I filed my return the officer took photos of those same statements and uploaded them to my tax return. When I presented my bank statement I was pulled directly into an audit and was ordered to present my documents once again and was talked down to like some common criminal. I knew I was on solid ground with a truthful return, so when I asked them why they felt the need to scrutinize my return once again, the answer was, "we don't trust those guys downstairs who helped you with your return". Guys, this is the kind of ignorant nonsense that we are up against on a daily basis here in Thailand! This is why it is nearly impossible for a Westerner to assimilate into the Thai culture unless you just kick all common sense to the curb and go with the flow!

On 9/22/2025 at 6:30 PM, motdaeng said:

the new tax law is binding

What “new law” ? Where is it? What is it? And what are its practical consequences? 
And when did it become law? 
 

On 9/22/2025 at 6:30 PM, motdaeng said:

ideas to start this (all thais have to file a tax return) from 2027 have already been published in the newspapers

BUT Are such “ideas in newspapers” at all relevant, either now or at a later stage? 

10 minutes ago, Unamerican said:

What “new law” is this? Where can we find it?? 

over the past year, there have been numerous comments referring to the tax rules for expats as well as locals on this forum.  Or one can go to the Thai revenue dept trd.gov.th and read the rules for your self or google Thailand tax rules 2024 2025 2026...for yourself.

On 9/22/2025 at 12:22 PM, JackGats said:

Immigration have your travel record on file in their computer. So should you be so unfortunate as to get audited by the TRD, having been over 180 days is not simply your word against theirs. This being said, up to now there has been little or no inforcement of foreign retirees' tax liability as far as we know. 

If I get audited by TRD, they'll own me a bunch of Interest Income which was withheld from my bank.  That would be an "own goal" on their part.