1 hour ago, khunPer said:

So, you asked a question and I kindly tried to give you an answer, quoting the official tax advises. But why do you at all ask questions here, if you don't want other members' to reply...

Because what YOU answered was posted many times already, try to keep up.

And what matters is the law, not what you or others THINK will happen.

And the main know it all (not you) in this thread, who claimed he knows everything about Thai tax laws suddenly trusts on AI, when he is encountered with a reference to the law for which he has asked about many times.

https://aseannow.com/topic/1391112-tax-residency/page/3/#findComment-20447562

If a Thai resident earns foreign-sourced income in 2024 and brings it into Thailand in the same year or any subsequent year, they will be subject to PIT on that income, regardless of whether they are resident in Thailand at the time.

PwC Thailand is a prominent professional services firm providing assurance, tax, and advisory services to multinational and local companies, as well as government institutions. Located in Bangkok with over 1,800 employees, it has operated for over 65 years, offering expertise in digital transformation, ESG, risk management, and legal services.

So now there are 2 QUALIFIED sources (both prominent worldwide accredited auditors) that have confirmed you even will be liable for PIT in a non-resident year, and still the troll on an anonymous forum claims he knows better.

3 hours ago, Yumthai said:

Edited.

Sorry PwC but I trust AI on that one.

How to lose credibility in one sentence.........

2 minutes ago, topt said:

How to lose credibility in one sentence.........

I removed unnecessary content.

Feel free to ask AI, you'll get same substance.

2 minutes ago, Yumthai said:

I removed unnecessary content.

Feel free to ask AI, you'll get same substance.

So AI is where you get all your "knowledge" about Thai tax laws. Thanks for the reconfirmation.

1 minute ago, CallumWK said:

So AI is where you get all your "knowledge" about Thai tax laws. Thanks for the reconfirmation.

No but I'm just bored typing the same thing again and again trying to explain no statement is above the law.

You still can't provide quotes from the tax code that could back your sayings.

The 2 qualified sources you mentioned do not provide any law references, just a biased interpretation.

3 hours ago, JohnnyBD said:

That may be the law, but I don't think many non-residents have to worry about paying PIT in Thailand when a large majority of Thai residents do not file tax returns or pay PIT. The Thai Revenue Dept doesn't have the resources to audit all non-residents who visit Thailand, and probably don't have the legal authority to audit non-resident non-Thai citizens either. 😊

So is this topic about what is the law, or about what resources the revenue department has to audit the laws?

Answers on a postcard

Thai immigration knows how many days in each tax year a farlang is resident in Thailand. So might all this be leading in the future to, when applying for your annual extension, you have to provide proof of a tax return for the previous tax year (as we do when applying for a renewal of one's work permit)?

15 minutes ago, CallumWK said:

So is this topic about what is the law, or about what resources the revenue department has to audit the laws?

Answers on a postcard

This thread is about the question you asked in your original post which is shown below.

On 3/31/2026 at 9:46 AM, CallumWK said:

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?

The answer to your question is YES, I believe it's written in stone that you can transfer as much as you want into Thailand provided that foreign income was earned in that single year when you were not a tax resident, or it was earned in a previous year when you were not a tax resident, or it was earned pre-2024, or it was proceeds from the sale of assets (without gains) that you bought with income in a year when you were not a tax resident, or it was a gift, or it was inheritance you received. I could probably give you a few more examples, but I think you get the idea.

3 minutes ago, JohnnyBD said:

The answer to your question is YES, you can transfer as much as you want into Thailand without paying income tax in the year you are not a tax resident, provided that foreign income is earned in the same year you are not a resident, or in previous years when you were not a resident, or if it was earned pre-2024, or from the sale of assets (without gains) you bought with pre-2024 income. I could give you a few more examples, but I think you get the idea.

But that was not the question, so stop deflecting.

In the OP I clearly stated that I WAS tax resident during the years I earned the money, and that it were the years POST 2024

22 minutes ago, CallumWK said:

In the OP I clearly stated that I WAS tax resident during the years I earned the money, and that it were the years POST 2024

And the answer, according to the current written law, is that a non-resident is only subject to tax on Thai-sourced income.

There is no exception in the law (if there is please provide tax code references).

Any contradictory statement, from any authority, has no legal ground.

22 minutes ago, CallumWK said:

But that was not the question, so stop deflecting.

In the OP I clearly stated that I WAS tax resident during the years I earned the money, and that it were the years POST 2024

No, you did not say anything about transferring income from previous years in your original post. See your original post below.

If you wanted to ask about the law regarding previous year's foreign income, you should have asked a simple straightforward question like the following:

Can I remit foreign income that was earned in a year when I was a tax resident in a different year when I'm not a tax resident without paying income taxes?

On 3/31/2026 at 9:46 AM, 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?

10 minutes ago, JohnnyBD said:

If you wanted to ask about the law regarding previous year's foreign income, you should have asked a simple straightforward question like the following: Can I remit foreign income earned in a year when I was a tax resident in another year when i am not a tax resident?

Anyone with common sense would have understood that when I mentioned I have been tax resident for 30 years, as much money as i want.

Do you really think that all money I own is earned in the single year I would be non-resident?

On 4/2/2026 at 7:14 AM, CallumWK said:

Because something isn't specifically listed in that image doesn't mean it applies or doesn't apply.

For me the Image seems to clearly show that Income earned after 1/1/2024 & brought into Thailand in a year where you spent <180 days is not Taxable.

Granted it doesn't say "Income earned after 2024 whilst Non Tax Resident" but it doesn't have an option for "Income earned after 2024 whilst Tax Resident" either so I think unless TRD comes out with a clear statement that says otherwise, you have to assume that it covers both.

I think we can all agree that if you earn income in a year when you are non Tax resident & remit it in the same year then this is not taxable so a strategy of taking a year out, realising capital gains & remitting these in the same year would work.

12 minutes ago, CallumWK said:

Anyone with common sense would have understood that when I mentioned I have been tax resident for 30 years, as much money as i want.

Do you really think that all money I own is earned in the single year I would be non-resident?

You can transfer as much as you want into Thailand provided that foreign income was earned in that single year when you were not a tax resident, or it was earned in a previous year when you were not a tax resident, or it was earned pre-2024, or it was proceeds from the sale of assets (without gains) that you bought with income in a year when you were not a tax resident, or it was a gift, or inheritance you received.

If you remit foreign income that was earned in a year when you were a tax resident, you may need to pay taxes on those remittances. Some types of income are not assessable, and therefore tax exempt.

It's quite funny asking Grok the question "If I was a Thai Tax Resident in in 2025 and earned $100,000 in Capital Gains then remitted this to Thailand in 2026 but wasn't a Thai Tax Resident in 2026 would I need to pay Thai Income tax on it" and watching it deal with the conflicting rules of "Income earned after 1/1/2024 whilst Thai Tax Resident is taxable in later years" against "Non Thai Tax Residents do not have to file a Thai Tax Return".

But the answer it eventually comes back with is you would be liable for Tax...

Yes, you would need to pay Thai income tax on it.

Under Thai Revenue Department rules (effective for income earned from 1 Jan 2024), foreign-sourced capital gains earned in 2025 while you were a tax resident (180+ days) are taxable in Thailand upon remittance—even in 2026 in a later year—regardless of your residency status in the remittance year. The official condition requires only residency in the earning year + remittance; no residency is needed in 2026.

I asked it for an official link and it provided one in Thai (No official English language translation available) https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dn161A.pdf which maybe somebody could confirm says... It confirms: Foreign-sourced income (including capital gains) earned in a year you were a Thai tax resident (180+ days) is taxable upon remittance to Thailand in any year, even if you're not a resident in the remittance year

It did provide a link to a PWC page (https://taxsummaries.pwc.com/thailand/individual/significant-developments) which states...

If a Thai resident earns foreign-sourced income in 2024 and brings it into Thailand in the same year or any subsequent year, they will be subject to PIT on that income, regardless of whether they are resident in Thailand at the time.

From this I would say that being non Thai Tax Resident doesn't mean that you don't have to pay Tax on Income earned whilst you were previously Thai Tax Resident.

8 minutes ago, SamSpade said:

I think we can all agree that if you earn income in a year when you are non Tax resident & remit it in the same year then this is not taxable so a strategy of taking a year out, realising capital gains & remitting these in the same year would work.

I agree. As per the rules I read, one should also be able to remit foreign income earned in a year when one is not a tax resident in a subsequent year when one is a tax resident.

20 minutes ago, SamSpade said:

I asked it for an official link and it provided one in Thai (No official English language translation available) https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dn161A.pdf which maybe somebody could confirm says... It confirms: Foreign-sourced income (including capital gains) earned in a year you were a Thai tax resident (180+ days) is taxable upon remittance to Thailand in any year, even if you're not a resident in the remittance year

Thanks for posting.

Translation (Gemini):

Revenue Department Order No. P. 161/2023

Subject: Payment of Income Tax under Section 41 Paragraph Two of the Revenue Code

To provide revenue officials with a guideline for the audit and advice given to residents of Thailand who have assessable income under Section 41 of the Revenue Code in the preceding tax year due to duties performed or business conducted abroad, or due to assets located abroad, pursuant to Section 41 paragraph two of the Revenue Code, the Revenue Department hereby issues the following order:

Clause 1: Any person who is a resident of Thailand under Section 41 paragraph three of the Revenue Code, who has assessable income due to duties performed or business conducted abroad, or due to assets located abroad, under Section 41 paragraph two of the Revenue Code in a given tax year, and has brought that assessable income into Thailand in any tax year, such person shall have the duty to include that assessable income in the calculation for income tax payment under Section 48 of the Revenue Code in the tax year in which that assessable income is brought into Thailand.

Clause 2: Any regulations, rules, orders, tax rulings, or practices that contradict or conflict with this Order shall be repealed.

Clause 3: This Order shall apply to assessable income brought into Thailand from January 1, 2024, onwards.

Ordered on September 15, 2023.

(Signed)

Lavaron Sangsnit

Director-General of the Revenue Department

It just confirms what we all already know: A resident who has assessable income abroad in a given tax year must include this income in the tax declaration when brought (remitted) in Thailand in any subsequent years. It's clearly written "such person" meaning it is addressing a resident for tax purposes.

Non-residents tax liability is nowhere characterized in this document. Non-residents income assessability is still reduced to Thai-sourced income according to the law.

On 3/31/2026 at 10:50 AM, JackGats said:

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.

Also, if you had money in an overseas account up to and including 31st dec 2023 you can bring here anytime tax free ant that includes thai nationals, my wife asked tax office 2 weeks ago.

On 4/1/2026 at 8:35 AM, 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.

Why do you ignore all that posted evidence?

Well if you have "all that posted evidence" why are you asking the same question again ?( and again and again)

What sort of person starts a thread with a question, and then dismisses anybody who gives them an answer which does not agree with what they have already decided, ?

If you are so confident in the information you have linked to , then crack on , do whatever you believe is correct,

What was the real reason for starting this thread? It seems to me that it was just an excuse to troll people.

I doubt many on here would be surprised ,

On 4/3/2026 at 4:52 PM, Yumthai said:

Thanks for posting.

Translation (Gemini):

Revenue Department Order No. P. 161/2023

Subject: Payment of Income Tax under Section 41 Paragraph Two of the Revenue Code

To provide revenue officials with a guideline for the audit and advice given to residents of Thailand who have assessable income under Section 41 of the Revenue Code in the preceding tax year due to duties performed or business conducted abroad, or due to assets located abroad, pursuant to Section 41 paragraph two of the Revenue Code, the Revenue Department hereby issues the following order:

Clause 1: Any person who is a resident of Thailand under Section 41 paragraph three of the Revenue Code, who has assessable income due to duties performed or business conducted abroad, or due to assets located abroad, under Section 41 paragraph two of the Revenue Code in a given tax year, and has brought that assessable income into Thailand in any tax year, such person shall have the duty to include that assessable income in the calculation for income tax payment under Section 48 of the Revenue Code in the tax year in which that assessable income is brought into Thailand.

Clause 2: Any regulations, rules, orders, tax rulings, or practices that contradict or conflict with this Order shall be repealed.

Clause 3: This Order shall apply to assessable income brought into Thailand from January 1, 2024, onwards.

Ordered on September 15, 2023.

(Signed)

Lavaron Sangsnit

Director-General of the Revenue Department

It just confirms what we all already know: A resident who has assessable income abroad in a given tax year must include this income in the tax declaration when brought (remitted) in Thailand in any subsequent years. It's clearly written "such person" meaning it is addressing a resident for tax purposes.

Non-residents tax liability is nowhere characterized in this document. Non-residents income assessability is still reduced to Thai-sourced income according to the law.

For what its worth I agree with all you have written in this thread ,

The OP had clearly made up his mind what he considers the correct answer to his question to be before he even posted it. He was seeking confirmation that his assumption is correct, and, as we have seen , will accept nothing else, even resorting to insulting those who have taken the time to reply

I reckon he has also followed bad advice previously, why else would he have a Tax ID number, ?

Having a "yellow book and pink ID" is irrelevant

3 hours ago, Bday Prang said:

For what its worth I agree with all you have written in this thread ,

The OP had clearly made up his mind what he considers the correct answer to his question to be before he even posted it. He was seeking confirmation that his assumption is correct, and, as we have seen , will accept nothing else, even resorting to insulting those who have taken the time to reply

I reckon he has also followed bad advice previously, why else would he have a Tax ID number, ?

Having a "yellow book and pink ID" is irrelevant

I agree. Just because a person lived in Thailand for the past 30 yrs, doesn't mean that person needed to pay taxes on any foreign earned income remitted during the first 28 yrs of residency prior to 2024. If one still has money overseas that was earned in those first 28 yrs, I believe those monies can still be remitted to Thailand tax-free today, even if one is still a resident. Am I missing something?

58 minutes ago, JohnnyBD said:

I agree. Just because a person lived in Thailand for the past 30 yrs, doesn't mean that person needed to pay taxes on any foreign earned income remitted during the first 28 yrs of residency prior to 2024. If one still has money overseas that was earned in those first 28 yrs, I believe those monies can still be remitted to Thailand tax-free today, even if one is still a resident. Am I missing something?

I agree and,as far as I am concerned, you are not missing anything , However I am certain that there will be some self appointed "experts" who will disagree,

Many of whom will be those who , as a result of receiving bad advice from "experts" themselves , rushed down to their local tax office and begged to be allowed to file a tax return, despite having no requirement to do so.

My advice to the OP would be to take your bankbook to your local tax office and ask them to take whatever they want from you , Then report back on here and tell us all what they said.

Several members have explained the matter to you clearly enough, but you appear to be determined not to believe anything that conflicts with your own incorrect version of things ,

So rather than wasting your own time, and that of others on here, go and ask the tax people yourself, You know it makes sense

19 minutes ago, Bday Prang said:

My advice to the OP would be to take your bankbook to your local tax office and ask them to take whatever they want from you , Then report back on here and tell us all what they said.

My advice is to get lost idiot, because you have no idea what you'r mumbling about

21 minutes ago, Bday Prang said:

So rather than wasting your own time, and that of others on here, go and ask the tax people yourself, You know it makes sense

Nobody forces you to even open this thread, or post your ignorant comments

53 minutes ago, CallumWK said:

Nobody forces you to even open this thread, or post your ignorant comments

nobody forced you to start this thread let alone insult those who took the time to offer you a reply. That was clearly your real reason for starting it. I can read you like a book, a very boring and annoying book . now run along and pay your tax like a good boy

59 minutes ago, CallumWK said:

My advice is to get lost idiot, because you have no idea what you'r mumbling about

At least I know exactly how much tax I need to pay, without asking on here, and if I did feel the need to ask other members I would be grateful for any replies I received and would not resort to insulting those who did not reinforce my incorrect views So you see, I know exactly what I am "mumbling about" which is clearly more than can be said for you,

4 hours ago, Bday Prang said:

I agree and,as far as I am concerned, you are not missing anything , However I am certain that there will be some self appointed "experts" who will disagree,

Only foreign earnings since Jan 1 2024 remitted in resident years are taxable on remittance - to be declared in the following year.

They very clearly stated that anything before Dec 31 2023 is excluded and non assessable - but apparently it had to be liquid as in cash in an account of some sort - not some investment in a bond, ETF or shares which had not been sold. It's all about when it's sold.

If you've still got something to sell, doing that in a non resident year will turn it into non assessable income in either the non resident year or any year after - keep proofs though and avoid co-mingling funds.

For example, all my cash from 2024 - my non resident year after Jan 1 2024 - when left for more than 6 months is in one account.

All the other money I 'earn' from various sources goes into a different bank in a different country. Completely separate, never mixed and I never remit from that account.

3 hours ago, ukrules said:

Only foreign earnings since Jan 1 2024 remitted in resident years are taxable on remittance - to be declared in the following year.

Sure. But what the OP is sharing, is advice received from an auditor that states:

"Foreign earnings since Jan 1 2024 earnt in a resident year, but remitted in a non-resident year, are taxable on remittance...et al"

IMO this isn't accurate, but it's what the OP is discussing.

Your points are all correct but different to the specific piece of advice the OP discusses.

1 hour ago, anrcaccount said:

"Foreign earnings since Jan 1 2024 earnt in a resident year, but remitted in a non-resident year, are taxable on remittance...et al"

IMO this isn't accurate, but it's what the OP is discussing.

That is clearly spelled out - I missed it - just wording.

So what makes it assessable at any time for income earned after Jan 1, 2024 is that if a specific lump sum was earned in a resident year, then it's taxable forever regardless of residence in the year of subsequent remittance. In a similar manner if it's earned in a non resident year then it's non assessable forever.

That simple infographic covers all of these scenarios - I added some notes to my copy of it which may or may not be useful :



Pretty sure my notes spell it out very clearly for each of the three relevant sccenarios.

So all that matters for foreign income is whether you were resident in the year it was earned - starting from Jan 1, 2024. Anything from before that can be remitted as non assessable.

This is why I went to Cambodia and liquidated my assets in 2024 which for me was a non resident year, I can prove all this with statements, etc