Lived here constantly for 30 years, and have yellow book/pink card and tax ID, so without doubt I'm resident for tax purposes and have to pay tax on income sent here.

Now in year 31 I decide to stay here for less than 180 days.

Is it really written in stone that for that single year I am not a tax resident, and can transfer as much money in as I want without paying income tax?

Is it really that simple, or are it just assumptions without any evidence?

Note, in year 32 I would again stay here full time.

I think it is written in stone that if you understay the 180 days in any given year you are not a tax resident in Thailand during that year.

Whether all the money transferred during that year is considered tax-free is however another matter. I think there might still be an issue as to whether all the money remitted during said year was earnt during that same year or whether part of it was earnt while you were a tax resident in Thailand.

7 minutes ago, JackGats said:

I think there might still be an issue as to whether all the money remitted during said year was earnt during that same year or whether part of it was earnt while you were a tax resident in Thailand.

But that is my question. Obviously all money will have been earned during the years I was tax resident, but any foreign earned income isn't due any tax as long as it isn't transferred.

Then, if I'm indeed no tax resident during year 31, it would also not matter when the money was earned.

The main reason I started this thread is, that I know if I still lived in my home country, and went on a 200 day holiday, I would remain tax resident there for that year.

If you stay under 180 days in a calendar year in Thailand you are considered non-resident for tax purposes and can remit billions tax-free. Period.

4 minutes ago, motdaeng said:

So do I understand that if I stayed in Thailand more than 180 days during 2024-25 and 26, and stay less than 180 days in 2027, that the money transferred in 2027 is still taxable, if it was earned between 2024 and 2026 ?

3 minutes ago, CallumWK said:

So do I understand that if I stayed in Thailand more than 180 days during 2024-25 and 26, and stay less than 180 days in 2027, that the money transferred in 2027 is still taxable, if it was earned between 2024 and 2027?

khun yumthai have you already the correct answer!

in any year in which you are not a tax resident in thailand, you can transfer money (as much as you like) into thailand during that calendar year without having to pay tax on the remittance ...

3 minutes ago, motdaeng said:

khun yumthai have you already the correct answer!

in any year in which you are not a tax resident in thailand, you can transfer money (as much as you like) into thailand during that calendar year without having to pay tax on the remittance ...

Did you take in account : Numbers of days staying in Thailand (during the year when income is earned) ?

This is not the same as, during the year when income is transferred.

1 hour ago, CallumWK said:

So do I understand that if I stayed in Thailand more than 180 days during 2024-25 and 26, and stay less than 180 days in 2027, that the money transferred in 2027 is still taxable, if it was earned between 2024 and 2026 ?

The dashboard is addressed to Thai (tax) residents, not to non-resident tourists.

Non-residents do file only if they have local income.

16 minutes ago, Yumthai said:

The dashboard is addressed to Thai (tax) residents, not to non-resident tourists.

Non-residents do file only if they have local income.

So in your book, non residents do never pay tax, unless it is locally earned?

And this is not about tourists.

In the dashboard it clearly states Numbers of days staying in Thailand (during the year when income is earned) ?

So I understand that as, if I stayed more than 180 days in the years I earned the income, I will still pay tax on it if I transfer it in a year where I stay less than 180 days

1 minute ago, CallumWK said:

So in your book, non residents do never pay tax, unless it is locally earned?

It's not in my book, it's the law.

Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.

https://www.rd.go.th/english/6045.html

There is no exception (in the written law) that I am aware of.

2 hours ago, CallumWK said:

In the dashboard it clearly states Numbers of days staying in Thailand (during the year when income is earned) ?

Yes it does.

2 hours ago, CallumWK said:

So I understand that as, if I stayed more than 180 days in the years I earned the income, I will still pay tax on it if I transfer it in a year where I stay less than 180 days

Correct

If you want to sell something valuable like your entire portfolio and lock it in forever as tax free under the current rules you need to 'earn' (liquidate/realize) the investment during a non resident year.

It's then not subject to tax in Thailand - regardless of when it's remitted by which I mean you could sell a million dollar portfolio and send yourself $50k a year for the next 20 years - only after that would you need to start paying tax on the accrued interest which would likely be substantial over such a prolonged period.

I did this in 2024, I sold something for well over a million dollars whilst chilling down in Cambodia for more than half the year.

The money is in the US where I'm non resident and I'm from the UK where I'm completely out of their tax system for a very long time - now the UK is surprisingly lax when it comes to tax residency - they don't care where you go or if you pay any tax anywhere else - if you don't meet the requirements of the 'Statutory Residence Test' then they literally kick you out of the tax system over there as you no longer qualify.

The Thais treat remittances on a first in first out basis on the remitting account in question based on what I understand - so I have an account which went from having a balance on $0.0 to $1.x million and I have year end statements, and every statement since then which clearly shows the interest I'm earning from this lot and the original capital which is savings.

Once I have remitted all of the $1.x million original capital realized during a non resident year (all tax free) into Thailand over the next 10 to 15 years I will then move onto the other money I earn and the interest on this money which will be significant in itself and that will be taxable after the original balance has all been spent or remitted.

Reinvesting complicates things but that money still remains non taxable but it may meddle with the 'FIFO' order - I would seek advice from an accountant on that when the time comes.

In fact I would never speak to the Revenue Department unless I had to and certainly not without an accountant accompanying me.

3 hours ago, Yumthai said:

A non-resident is, however, subject to tax only on income from sources in Thailand.

I wonder why you want to deflect on my OP, and so making things more confusing.

I think my question in the OP was very clear, and there was nothing mentioned or questioned if I'm a resident or non resident.

I think @ukrules just answered the OP.

And money earned overseas transferred is considered income for foreign non-residents, and they have to pay tax on the part that hasn't been taxed in their home country, or if the taxation scale in their home country is lower than in Thailand.

As confirmed to me in another thread, my pension is not taxable in my home country because it is below the threshold for income tax, so I will pay income tax in Thailand if I transfer it

1 hour ago, CallumWK said:

I wonder why you want to deflect on my OP, and so making things more confusing.

I think my question in the OP was very clear, and there was nothing mentioned or questioned if I'm a resident or non resident.

I think @ukrules just answered the OP.

I think you are both interpreting the law albeit it's pretty clear: In a year an individual is not tax resident, only local income is subject to tax.

You could have been earning money abroad for decades while being Thai tax resident (without remitting it), if you remit this money in a year you are not tax resident then it's not taxable since it's not local-earned income that specific year (how could it be?).

Income tax declaration is on year-by-year basis, the tax system is not made to combine a bulk of past years potentially assessable income. If it was the case it should be precisely written in the law somewhere.

11 hours ago, CallumWK said:

Lived here constantly for 30 years, and have yellow book/pink card and tax ID, so without doubt I'm resident for tax purposes and have to pay tax on income sent here.

Now in year 31 I decide to stay here for less than 180 days.

Is it really written in stone that for that single year I am not a tax resident, and can transfer as much money in as I want without paying income tax?

Is it really that simple, or are it just assumptions without any evidence?

Note, in year 32 I would again stay here full time.

No, its not written in stone.

Unfortunately.

A senior tax official has said they will NOT accept this loophole and they WILL tax what you send here in the year you are not a tax resident.

(I cannot remember who exactly it was - I don't know him anyway.

He said it in a session to inform foreigners, not youtube or a newspaper.

The information comes from one of the big accounting firms here, the information was not free.

This was also mentioned somewhere in the tax threads)

He is Thai, so nobody dared to contradict him and say "This contravenes the letter of the law"

That's all I know, dont ask more, writing in the new AN is a PITA

1 hour ago, Yumthai said:

Income tax declaration is on year-by-year basis, the tax system is not made to combine a bulk of past years potentially assessable income. If it was the case it should be precisely written in the law somewhere.

I think this is contradicted here.

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

F this chit, glad I'm gone.

Imagine paying tax for the privilege to live in Zanzibar

Por. 161/2566 and Por. 162/2566, effective January 1, 2024,

Have not followed this for a while, but 162 exempts pre 2024 earnings.

So earnings in 2024/2025 if Thai Tax Res, would be assessable if brought in to Thailand in future years potentially.

a no tax resident does not have to pay any tax on money remitted to thailand in same calendar year as he/she is a no tax resident. it does not matter where the money comes from or when it was earned ...

for example, a foreigner who stays always 3 months per year in thailand buys a condo 2026 and becomes a tax resident next year 2027 by staying 7 months in thailand. according to some opinions, this person would then have to pay tax on the money that was remitted for the condo 2026 ... this is not the case!!!

any money remitted while being a non tax resident to thailand without paying taxes is not a illegal loophole, in some cases it could be called a tax optimization instead ...

1 hour ago, motdaeng said:

a no tax resident does not have to pay any tax on money remitted to thailand in same calendar year as he/she is a no tax resident. it does not matter where the money comes from or when it was earned ...

for example, a foreigner who stays always 3 months per year in thailand buys a condo 2026 and becomes a tax resident next year 2027 by staying 7 months in thailand. according to some opinions, this person would then have to pay tax on the money that was remitted for the condo 2026 ... this is not the case!!!

any money remitted while being a non tax resident to thailand without paying taxes is not a illegal loophole, in some cases it could be called a tax optimization instead ...

Indeed.

The law is very clear: "A non-resident is, however, subject to tax only on income from sources in Thailand."

The dashboard, and the quote "during the year when income is earned" that comes along, is entitled and about FOREIGN-SOURCED INCOME. According to the law, foreign-sourced income has no relevance/incidence to non-residents.

Hence, this dashboard is only relevant to Thai residents.

The quote from Sherrings is, again, referring to residents.

The (mis)interpretation of any tax official or lawyer has no ground against the written law.

2 hours ago, motdaeng said:

for example, a foreigner who stays always 3 months per year in thailand buys a condo 2026 and becomes a tax resident next year 2027 by staying 7 months in thailand. according to some opinions, this person would then have to pay tax on the money that was remitted for the condo 2026 ... this is not the case!!!

The OP is not about a foreigner who ALWAYS stays 3 months per year.

It's about a foreigner who has been tax resident for 30 years, then decide to be non-resident for a single year.

In the meantime I have found enough sources, and other posters also have posted their knowledge, that even if one is non-resident in 2027, but the money was earned in the years 2024>2026 while he was tax resident, he will pay income taxes if he transfers that money in 2027.

Why do you ignore all that posted evidence?

58 minutes ago, Yumthai said:

Indeed.

The law is very clear: "A non-resident is, however, subject to tax only on income from sources in Thailand."

The dashboard, and the quote "during the year when income is earned" that comes along, is entitled and about FOREIGN-SOURCED INCOME. According to the law, foreign-sourced income has no relevance/incidence to non-residents.

Hence, this dashboard is only relevant to Thai residents.

The quote from Sherrings is, again, referring to residents.

The (mis)interpretation of any tax official or lawyer has no ground against the written law.

The OP is not about non-residents.

It is about someone who has been resident for 30 years, then on year 31 he is non-resident for a single year, and during that year he wants to transfer money earned during the years he was resident.

I think Sherrings is pretty clear in their statement, and also @Hish and @ukrules made clear in their posts that the taxman will not allow this loophole to be used.

3 minutes ago, CallumWK said:

In the meantime I have found enough sources, and other posters also have posted their knowledge, that even if one is non-resident in 2027, but the money was earned in the years 2024>2026 while he was tax resident, he will pay income taxes if he transfers that money in 2027.

Your sources are not compliant with the law.

Or, if it is, can you quote the written law that indicates a non-resident for tax purposes has to assess and file foreign-sourced remittances if money has been earned in a year the individual was tax resident?

1 minute ago, CallumWK said:

The OP is not about non-residents.

It is about someone who has been resident for 30 years, then on year 31 he is non-resident, and during that year he wants to transfer money earned during the years he was resident.

I think Sherrings is pretty clear in their statement, and also @Hish and @ukrules made clear in their posts that the taxman will not allow this loophole to be used.

On year 31, if non-resident, foreign-sourced income is not assessable if remitted. Only local income is.

The fact he remits (on year 31) money that has been earned during the past 30 years while being Thai resident is irrelevant, according to the law.

Sherrings refers to residents, not non-residents who are only subject to tax on their local income.

2 minutes ago, Yumthai said:

Or, if it is, can you quote the written law that indicates a non-resident for tax purposes has to assess and file foreign-sourced remittances if money has been earned in a year the individual was tax resident?

Loopholes are never quoted in written law, that is why they are called loopholes, but what is written in the law, and which I quoted already is, bring in that assessable income into Thailand in 2024 or SUBSEQUENT years.

Are you a tax expert or an accountant, or just sharing your opinion?

Can we make a written agreement that if I'm NON-Resident in 2027, and transfer 10 million baht into Thailand, that you take responsibility for the eventual income tax bill?

25 minutes ago, CallumWK said:

The OP is not about a foreigner who ALWAYS stays 3 months per year.

It's about a foreigner who has been tax resident for 30 years, then decide to be non-resident for a single year.

In the meantime I have found enough sources, and other posters also have posted their knowledge, that even if one is non-resident in 2027, but the money was earned in the years 2024>2026 while he was tax resident, he will pay income taxes if he transfers that money in 2027.

Why do you ignore all that posted evidence?

No, it's you who are misunderstanding this, @Yumthai is correct.

Let me try to explain to you another way:

Non residents don't file a tax return, at all (unless they have local income)

In 'year 31' , you don't ( cannot even) file a tax return , because you are non-resident.

Thai tax returns are on a year by year basis, and relate to a single year.

You pay no Thai tax in 'year 31', I repeat, you cannot even file a return that year.

You can remit freely with no Thai tax implications in 'year 31' regardless of when it was earnt.

Khao Jai Kap?

8 minutes ago, anrcaccount said:

Khao Jai Kap?

Yes I understand the arrogance of your post.

So are you a legal accountant, or experienced in Thailand tax related matters, or just posting your interpretation of the Thai revenue laws?

17 minutes ago, CallumWK said:

Are you a tax expert or an accountant, or just sharing your opinion?

Can we make a written agreement that if I'm NON-Resident in 2027, and transfer 10 million baht into Thailand, that you take responsibility for the eventual income tax bill?

I'm no lawyer, I'm just quoting the law. This is not an opinion.

If you are (improbably) audited for 2027 income (a year you are non-resident), your 10M remittance can't be assessed and taxed as it is not local income. If it is, you can't lose before the Court just by quoting the law.

38 minutes ago, CallumWK said:

Loopholes are never quoted in written law, that is why they are called loopholes, but what is written in the law, and which I quoted already is, bring in that assessable income into Thailand in 2024 or SUBSEQUENT years.

Incomplete quote. I suggest you quote the full paragraph, which starts with "... residents of Thailand are liable for personal income tax on foreign source income when: ..."

I have sent this message to Sherring, and since they are experts in Thai tax laws, let's see if they answer and what their opinion is.

Feel free to send the same question to other Thai based accountants.

Dear, I have a question, which I hope you can answer.

I'm a resident for tax purposes in Thailand for 30 years, and have a Thai tax ID.

In 2027 I intend to stay less than 180 days in Thailand, so in that year I will theoretically not be a tax resident.

If during that year I transfer accessible income, earned during the years 2024>2026, will I have to pay income tax on those transfers.

Obviously the amount I will transfer, will be above the legal threshold on income tax.

13 hours ago, CallumWK said:

I think this is contradicted here.

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

I have been following this thread and thinking about the OP's example of being a resident in Thailand for 30 years, being a non-resident in year 31, and then being a resident again in year 32. My understanding of the Sherrings bullet point #2 "Bring that assessable income into Thailand, either in 2024 or a subsequent year" as applying to tax residents only. It doesn't say "or a subsequent year even if one is not a tax resident in that subsequent year".

So, my opinion for what it's worth is OP can remit as much foreign sourced income (assessable or not) as he wishes in year 31 even if that money was earned in previous years when he was a resident. And, that he doesn't need to report or pay income taxes on those remittances because he's not a resident in year 31 even though he has a TIN and was a resident before. Others are welcome to their own opinions.

2 minutes ago, JohnnyBD said:

My understanding of the Sherrings bullet point #2 "Bring that assessable income into Thailand, either in 2024 or a subsequent year" as applying to tax residents only. It doesn't say "a subsequent year even if one is not a tax resident in that subsequent year".

Indeed it doesn't say that, and IMO the reason for that is that the law was written for Thai tax residents, and they have no option of being non tax residents for a certain year.

Foreigners staying more than 180 days are just a subdivision to that law written to close a loophole for Thai business people.

I'm still waiting for an answer from Sherring, and hope they will reply.