What's proposed: in May 2025 the Revenue Department drafted a relief that would exempt foreign income brought into Thailand in the year it was earned or the following year.
Current status: not enacted as of mid-October 2026. The rule in force since 1 January 2024 still applies: Thai tax residents are taxed on foreign income earned from 2024 onwards in the year they bring it into Thailand.
Who it affects: owners who live in Thailand for more than 180 days a year and bring in foreign income such as pensions, salaries or rent from property abroad. See our rental tax guide.
General information, not legal or tax advice. Figures were correct on the date shown above; rules change, so confirm with a Thai lawyer, accountant or the relevant office before you act.