Thailand remittance tax in 2026: the exemption is still not law
The exemption for foreign income remitted in the year it is earned or the next one is still a draft. Por. 161/2566 applies to your 2026 transfers.
Published . Updated . 6 min read.
In September 2026, Thailand's remittance tax still applies in full: a Thai tax resident pays tax on foreign income earned from 1 January 2024 whenever it is brought into the country, and the proposed exemption for money remitted in the year it is earned or the following year has not been published in the Royal Gazette, so it has no legal effect. Departmental Instructions Por. 161/2566 and Por. 162/2566 remain the rules you plan against.
This post sets out the timeline, the draft, and what a remittance costs today. Every fact below was checked on 25 September 2026 against the sources listed under the post.
Is the Thai remittance tax exemption law in 2026?
No, it is not law as of 25 September 2026. The ThaiLawOnline status tracker, checked that day, states that the exemption "has not been published in the Royal Gazette" and that no exempting royal decree or ministerial regulation has appeared. Expat Tax Thailand, updated in September 2026, reaches the same conclusion: as of 7 September 2026, Section 41 of the Revenue Code and Por. 161/2566 and Por. 162/2566 continue to apply.
A Thai tax measure binds nobody until it is gazetted. Brer Rabbit Legal lists what the draft still needs: Cabinet approval, review by the Council of State, then publication in the Royal Gazette. Until the last step, a 2026 transfer is judged under the current rule.
| Step | What it says | Status on 25 September 2026 |
|---|---|---|
| Rule until 31 December 2023 | Foreign income taxed only if remitted in the year it was earned | Replaced for income earned from 2024 |
| Por. 161/2566 (15 September 2023) | Foreign income earned from 1 January 2024 is assessable when remitted, in any year | In force |
| Por. 162/2566 (20 November 2023) | Income earned before 1 January 2024 stays under the old rule | In force |
| Remittance exemption draft (2025) | Exempts income remitted in the year earned or the following year | Draft, not gazetted |
| Worldwide income draft (2024) | Taxes residents on foreign income even if never remitted | Draft, not enacted |
What does Por. 161/2566 say?
Por. 161/2566 makes foreign income of a Thai tax resident taxable when it is brought into Thailand, in the same year it was earned or any later year. Forvis Mazars reports that the Revenue Department issued it on 15 September 2023 for income brought in from 1 January 2024, and Por. 162/2566 later limited it to income earned from that date. PwC's Thailand summary, last reviewed on 24 August 2026, puts it in one line: residents are taxed on foreign income "earned in any tax year starting from 1 January 2024 onwards" that "is remitted to Thailand".
The instruction only bites if you are a resident. The Revenue Department defines a resident as a person present in Thailand for more than 180 days in a calendar year. Residents pay tax on Thai income and on "the portion of income from foreign sources that is brought into Thailand". Non-residents pay tax only on income from sources in Thailand. Our post on counting the 180 days covers the day count in detail.
Where Por. 162/2566 draws the line for older savings
No, money earned before 2024 is not taxable under Por. 162/2566. Issued on 20 November 2023, it says the new reading "should not apply" to foreign income derived before 1 January 2024, according to KPMG and Forvis Mazars. Those savings follow the old rule, which only taxed income remitted in the year it was earned. None of the sources we checked mentions a deadline for bringing that money in. Our answer on whether money earned before 2024 is taxable if you transfer it to Thailand now covers the full rule.
The practical point is proof. If older savings and newer earnings sit in the same account, showing which money came from before 2024 becomes an argument. A dated statement of the balance on 31 December 2023 is the simplest record.
What would the proposed exemption change?
The draft would exempt foreign income remitted in the calendar year it is earned or in the year right after. HLB Thailand describes it as legislation drafted by the Revenue Department, with income remitted after that window staying taxable, and states that it "is still in draft form and not yet law". Brer Rabbit Legal reports that it was expected to apply from the January to March 2026 filing period and to cover income earned from 2024.
That timetable slipped. AIM Bangkok reported that Parliament was dissolved ahead of the general election set for 8 February 2026, which paused pending legislation, this proposal included. No source we checked in September 2026 shows the draft moving forward since then.
If the exemption is gazetted, its effective date will decide which transfers it covers. A 2025 salary remitted in 2026 on the assumption that it is exempt is assessable today, and would stay assessable if the final text starts later than expected.
How much Thai tax do you pay on foreign income remitted in 2026?
On 1,200,000 THB of 2025 employment income remitted in 2026 by a resident with no other deductions, the Thai tax comes to 125,000 THB before any treaty credit. Statrys lists the two standard reliefs: an expense deduction of 50 percent of employment income capped at 100,000 THB, and a personal allowance of 60,000 THB. That leaves 1,040,000 THB taxed under the progressive bands published by PwC.
| Taxable income band (THB) | Rate | Tax on 1,040,000 THB |
|---|---|---|
| 0 to 150,000 | 0% | 0 |
| 150,001 to 300,000 | 5% | 7,500 |
| 300,001 to 500,000 | 10% | 20,000 |
| 500,001 to 750,000 | 15% | 37,500 |
| 750,001 to 1,000,000 | 20% | 50,000 |
| 1,000,001 to 1,040,000 | 25% | 10,000 |
| Total | 125,000 |
That figure is a ceiling, not a bill. PwC notes that foreign tax can be credited against Thai tax only where a double tax treaty allows it, and its list shows more than 60 tax treaties, including with Australia, France, Germany, the United Kingdom and the United States. The Revenue Department publishes the full list. How much of the 125,000 THB survives the credit depends on your treaty and your home tax.
Converting the amount first? Our currency check shows what a transfer is worth in baht on the day.
Is Thailand taxing worldwide income in 2026?
No, the worldwide income plan is also still a draft. RSM Thailand describes an amendment to Section 41 that would tax people present 180 days or more on foreign income "regardless of where it is earned", whether or not they remit it. Expat Tax Thailand, updated in September 2026, notes that neither this plan nor the exemption has replaced the current rules.
What should you keep on file for your transfers?
Keep records that let you show where each baht came from and when it was earned. These five steps follow directly from Por. 161/2566 and Por. 162/2566:
- Separate old and new money. Hold savings that existed on 31 December 2023 apart from income earned since. Once they mix, the origin of a transfer is hard to prove.
- Store the 31 December 2023 statement. A dated bank statement showing that balance is the document that supports a Por. 162/2566 position.
- Count your days early. The remittance rule only applies in a year you are a resident, so know by mid year whether you will pass 180 days. The visa check helps plan the stays that feed that count.
- Log each transfer. Date, amount, source account and the year the income was earned, kept alongside the bank confirmation.
- Do not plan around a draft. Act on the exemption only once it appears in the Royal Gazette, and read its effective date first.
If the visa you hold shapes your tax position, our DTV vs LTR comparison looks at when the LTR's tax treatment is worth its fee, and six myths about working remotely in Thailand covers the legal side of remote work.
This is a reading of published guidance, not tax advice. Talk to a Thai tax adviser before you move a large sum.
Updated on 25 September 2026. Rules and prices change: confirm with the official source linked above before you act.
Frequently asked questions
Has Thailand passed the remittance tax exemption?
No. As of 25 September 2026 the exemption for foreign income remitted in the year it is earned or the following year has not been published in the Royal Gazette, so it has no legal effect. It still needs Cabinet approval and Council of State review before publication. Until then, Por. 161/2566 and Por. 162/2566 decide whether a transfer is taxable.
Do I pay Thai tax on money I transfer to Thailand?
Only if you are a Thai tax resident in that year and the money is foreign income earned from 1 January 2024. Residency means more than 180 days in Thailand in a calendar year. Non-residents are taxed only on Thai-source income. Transfers of savings earned before 2024 fall under Por. 162/2566 and are not taxed on that basis.
What does Por. 162/2566 say about savings from before 2024?
No, not when you bring it in later. Por. 162/2566, issued on 20 November 2023, says the new reading does not apply to foreign income derived before 1 January 2024. Keep a dated statement of your balance on 31 December 2023 and keep those savings apart from newer earnings, so the origin of each transfer is easy to show.
Can I credit tax paid in my home country against Thai tax?
Only if a double tax treaty allows it. PwC notes that Thailand gives no foreign tax credit outside a treaty, and its list shows more than 60 tax treaties, including with Australia, France, Germany, the United Kingdom and the United States. The Revenue Department publishes the full list. The size of the credit depends on the treaty and on your home tax.
Does Thailand tax worldwide income in 2026?
No. A draft amendment to Section 41 would tax people present 180 days or more on foreign income even if they never remit it, but it has not been enacted. In September 2026 the trigger is still remittance: a resident is taxed on foreign income earned from 2024 only when it is brought into Thailand.
Sources
- ThaiLawOnline, remittance tax exemption status tracker: not published in the Royal Gazette, checked 25 September 2026, accessed .
- Expat Tax Thailand, how Thailand taxes foreign-sourced income: Section 41, Por. 161/2566 and Por. 162/2566 still apply as of 7 September 2026, accessed .
- Brer Rabbit Legal, Thailand remittance tax exemption 2026 status: Cabinet, Council of State and Royal Gazette steps still pending, accessed .
- HLB Thailand, Revenue Department drafts foreign income remittance tax relief (year earned or following year, still a draft), accessed .
- AIM Bangkok, foreign income tax relaxation paused after the dissolution of Parliament, election on 8 February 2026, accessed .
- KPMG GMS Flash Alert 2023-238, Thailand further guidelines on foreign-sourced income (Por. 162/2566 and the pre-2024 rule), accessed .
- Forvis Mazars Thailand, foreign-sourced income to become taxable from 2024: Por. 161/2566 issued on 15 September 2023, accessed .
- Forvis Mazars Thailand, Revenue Department guidance on foreign-sourced income (Por. 162/2566 of 20 November 2023), accessed .
- Thai Revenue Department, personal income tax: residence test and what residents and non-residents are taxed on, accessed .
- PwC Worldwide Tax Summaries, Thailand taxes on personal income: rate bands and remittance rule (reviewed 24 August 2026), accessed .
- PwC Worldwide Tax Summaries, Thailand foreign tax relief and tax treaties: credit only under a treaty, list of more than 60 treaty partners (reviewed 24 August 2026), accessed .
- Statrys, Thailand personal income tax guide 2026: 60,000 THB personal allowance and 50 percent expense deduction capped at 100,000 THB, accessed .
- Thai Revenue Department, double tax agreements table, accessed .
- RSM Thailand, proposed taxation of worldwide income: draft amendment to Section 41 for people present 180 days or more, accessed .
