The facts about the ‘new’ tax on expat income/PKK farmers warned about burning/Kao Tao reservoir green/Prachuap Khiri Khan Art Festival/Sam Roi Yot challenges/Clash Over PM2.5 Response/Red levels of smog/PTT Station lowers prices/Thailand braces for cold wave/Biometric SIM card registration/14,000 caregivers needed/ECONOMY: Chinese the biggest investors/Thai exports top forecasts/M&A activity in transport and logistics/To deal with influx of cheap imports/Trump effect mixed/Banks post 7% net profit/TOURISM: Foreign arrivals surge 18.6%/Chinese tourists cancel 4,572 room nights/THAILAND EXPERIENCE: Lunar New Year festivities/Ayutthaya’s Aranyik community traditional recipes/Chiang Mai Flower Festival/Balloon festival returns to Chiang Rai/CLIMATE THAILAND: Mekong hydro project fears/Australian firm moves to Thailand/INTERNATIONAL: Solar power surpasses coal in EU/LINKS: Calendar of events/Airport schedule/Bangkok airport bus schedule/Hua Hin-Pattaya bus schedule/Air pollution index map/90-day online report/driver’s license/Market Village and Bluport cinemas/Emergency numbers
The facts about the ‘new’ tax on expat income
Expat News has been following the change in Thai tax law related to taxing foreigner income that is brought into Thailand. We have seen a great deal of misinformation online, as well as a good bit of defiance. So we asked experts on the subject, Here is what was provided by Expat Tax Thailand:
In September 2023, Thailand’s Revenue Department announced significant updates to the interpretation of tax laws, effective from Jan. 1, 2024. These changes, now officially published in the Royal Gazette, have raised questions and concerns among expats, many of whom are unsure about their obligations under the new rules. With the 2024 tax filing deadline fast approaching, understanding these changes is essential.
To provide clarity, Expat Tax Thailand (ETT) has partnered with experts from the Revenue Department and leading tax specialists. These include Pattharaphon Penjham, senior legal officer at the Revenue Department, and Thanadet Boonsantia, managing director of Tax Talk Thailand. Their guidance sheds light on what expats need to know to stay compliant.
Addressing the Most Pressing Questions
1. Is this new tax official?
Yes, the updated tax regulations were officially published in the Royal Gazette in September 2023, confirming their validity. The rules came into effect on Jan. 1, 2024, and apply to income remitted into Thailand from this date onward.
According to Carl Turner, co-founder of Expat Tax Thailand, “These updates represent a major shift in how expats need to approach their tax filings. It’s important to act now to ensure compliance and avoid unnecessary penalties.”
2. Do all expats need to file a Thai tax return, even if their home country has a dual tax treaty (DTA)?
Expats are required to file a Thai tax return if their income is not explicitly excluded under a DTA. Paying tax in another country does not automatically exempt you from filing in Thailand. For example, U.S. Social Security payments may still require filing if remitted to Thailand and not excluded by a DTA. Immigration officials are unlikely to handle foreign tax treaties directly and may default to asking for a Thai tax return during visa renewals.
“Many expats mistakenly believe that having paid tax overseas means they don’t have to file in Thailand,” says Turner. “The reality is more complex, and professional guidance is often necessary to ensure compliance.”
3. When is this enforced? What happens if someone hasn’t filed a tax return?
The new rules are already in effect, and failure to comply can have serious consequences. If you are obligated to file a Thai tax return and do not, the Revenue Department has the authority to audit you. This may result in:
- Notification to immigration authorities, potentially preventing you from exiting Thailand.
- Police notices and legal proceedings.
Turner emphasizes, “The Revenue Department has been clear about its enforcement powers. Non-compliance could lead to significant disruptions, including visa or travel issues.”
4. Is this a scam by tax experts and accountants?
No, the changes are directly from Thailand’s Revenue Department and are not a scheme created by tax professionals. The updated regulations are based on official policies, and experts have worked closely with the Revenue Department to provide accurate information. To further clarify, a webinar featuring Revenue Department officials and tax specialists is being offered to answer questions and provide guidance directly from credible sources. Register to join the live Q&A with the Revenue Department here.
Turner notes, “At Expat Tax Thailand, we base our advice on information directly from the Revenue Department. Our goal is to demystify the process and provide expats with the tools they need to stay compliant.”
Key Tax Changes for Expats
Under the new rules, expats residing in Thailand for more than 180 days must file a tax return if they remit the following types of income into Thailand after Jan. 1, 2024:
- Salaries earned overseas.
- Pension income.
- Capital gains from investments.
- Rental income from overseas properties.
Funds brought into Thailand before 2024 (e.g., savings or social security payments) are not taxable, provided you maintain proper documentation.
Staying Compliant: Practical Steps
- Understand your obligations: Determine whether your income qualifies as taxable under the new rules.
- Consult resources: Refer to the Revenue Department’s English-language guide, “How Foreigners in Thailand Pay Tax,” for detailed information.
- Maintain records: Ensure proper documentation for all remittances, including bank slips and sales records, especially for non-taxable income.
- Seek expert advice: Engage trusted advisors to navigate the complexities of these regulations and ensure compliance.
A Note on Enforcement
With the 2024 tax filing deadline of March 31, 2024, time is running out for expats to organize their filings. Penalties for non-compliance include fines, visa or work permit issues, and other complications. By staying informed and proactive, expats can meet their obligations and avoid unnecessary difficulties.
Hua Hin Expat News offers a unique link for further information, where Expat Tax Thailand and tax experts are available to provide clarity and answer questions directly – HERE.
A live “Ask the Revenue Department” webinar is scheduled for next week, Jan. 29, at 4pm. This is an opportunity to have your tax questions answered directly by Pattharaphon Penjham, senior legal officer at the Thailand Revenue Department. He will be joined by Thanadet Boonsantia, managing director of Tax Talk Thailand and a former Revenue Department official turned independent tax expert. Together, they will provide valuable insights into how recent tax changes impact expat tax residents. Sign up here.
And from a Bangkok Metropolitan Authority document:
The law stipulates that anyone who resides in Thailand for longer than 180 days is considered a resident for tax purposes. If a foreigner resides in Thailand for fewer than 180 days each calendar year, then he/she will only have to pay tax on the earnings that you earn inside Thailand. Even though he/she does not have a work permit, he/she is NOT exempt from paying tax.
DOUBLE TAX TREATIES: Thailand has double tax treaties with nearly every country on the planet. The purpose of a tax treaty is to prevent a company from one country being taxed twice on income earned in the other country. This also applies to individuals performing services in the other country.
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Opposition leader Natthaphong Ruengpanyawut criticiszed Prime Minister Paetongtarn Shinawatra. In a biting remark, he suggested the PM should ensure Thai citizens have the chance to breathe cleaner air before embarking on international travels, such as the current trip to Davos, Switzerland, for the World Economic Forum. Continued …
Most of Thailand still faces red levels of smog
Ultrafine dust levels were in the red (hazardous-to-health) in 44 out of Thailand’s 77 provinces this morning, with only six provinces reporting moderate to good air quality.
The Geo-Informatics and Space Technology Development Agency (GISTDA) reported at 8am that particulate matter 2.5 micrometers and less in diameter (PM2.5) was at red levels in 44 provinces and at orange (starting to affect health) levels in 27 provinces. Continued …
PTT Station lowers benzine, gasohol prices except E85
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With these adjustments, the price of benzine will be 44.04 baht per liter, gasohol 95 at 35.75 baht per liter, gasohol 91 at 35.38 baht per liter, E20 at 33.54 baht per liter, and premium gasohol 95 at 44.34 baht per liter. E85 will see a decrease to 32.59 baht per liter. Continued …
Thailand braces for cold wave and increased monsoon rains
The Thai Meteorological Department (TMD) issued a weather warning today, indicating cold to very cold weather, particularly in mountain areas, with frost expected in some places. A new cold wave with strong winds is anticipated, while the southern region is facing increased monsoon activity with more rain predicted from today.
Over the next 24 hours, a high-pressure system or cold air mass covering upper Thailand and the South China Sea is weakening. This situation results in morning fog and slightly rising temperatures in northern and northeastern Thailand. Continued …
Biometric SIM card registration approved
The board of the National Broadcasting and Telecommunications Commission (NBTC) has approved in principle a draft for a new SIM card registration system and collection of mobile users’ data through a biometric system.
The draft requires all mobile operators to process the SIM card registration via a “liveness detection biometric” system. Political pressure ramped up recently for stricter measures to tackle rampant online fraud and call center gangs. Continued …
14,000 caregivers needed to tackle elderly chronic disease surge
More than 7.5 million elderly people are suffering from chronic non-communicable diseases (NCDs), prompting the need for an additional 14,000 care managers by 2030, said Public Health Minister Somsak Thepsutin.
Somsak yesterday presided over the opening ceremony of the 5th Thailand Elderly Health Service Forum at the IMPACT Forum in Nonthaburi. The forum addressed the growing challenges posed by Thailand’s ageing population. Continued …
Chinese firms the biggest investors in Thailand during 2024
Chinese firms accounted for more than 42% of the 981.65 billion baht total investment by foreign entities in Thailand as of Dec. 31, 2024, according to the Department of Business Development.
A total of 30,075 firms invested 415.58 billion baht, in a range of sectors from properties, services, restaurants and retail. However, only a few businesses have Chinese entities with shareholding over 50% of registered capital. They included restaurants (62.8%), and vegetable and fruit wholesalers (54.6%). Continued …
Thai exports top forecasts in December, up 8.7%
The value of Thailand’s customs-cleared exports rose 8.7% in December from a year earlier, the Ministry of Commerce said today, slightly higher than analysts’ forecasts.
The reading compared with a forecast 8.15% increase year-on-year for December in a Reuters poll, and followed November’s 8.2% rise. The ministry is maintaining its export growth target of 2% to 3% for 2025. Continued …
M&A activity on the up in transport and logistics
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Government strategies in place to deal with influx of cheap imports
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Listed banks post 7% net profit growth last year
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The 11 SET-listed banks reported a consolidated net profit of 253 billion baht in 2024, a 7.2% year-on-year increase. Over the past few years, the industry has consistently achieved double-digit net profit growth annually. Continued …
Thai tourism starts 2025 on a high as foreign arrivals surge 18.6%
Foreign visitors to Thailand surged 18.6% to over 2 million in the post-New Year period, compared with the same time last year, the Tourism and Sports Ministry announced on Tuesday.
Tourist arrivals between Jan. 1-19 totaled 2,139,901, generating around 107.37 billion baht in revenue for Thai businesses. China was the top source of foreign tourists, with 354,091 arrivals, followed by Malaysia (216,860), Russia (165,501), South Korea (124,823), and India (117,896). Continued …
Chinese tourists cancel 4,572 room nights in Thailand hotels in January
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Ayutthaya’s Aranyik community showcases traditional recipes
Residents of the Aranyik community in Ayutthaya’s Nakhon Luang district held a contest on Tuesday to showcase the five best local dishes that have best represented the Thai-Lao legacy over the past 200 years.
The event, called “Inheriting the Aranyik legacy”, was held at Thachang Wittayakom School in Nakhon Luang district and highlighted dishes that have been passed down through the generations, namely Pon Moo (ground pork curry), Kaeng Khilek (kassod or Siamese cassia leaf curry), Tom Chued Look Rok (clear soup with egg sausage), Kai Nok Moh (chicken curry) and Kaeng Buat Fakthong (pumpkin in coconut milk). Continued …
Chiang Mai Flower Festival Feb 7-9
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This year’s event promises to be as spectacular as ever, with a highlight on Saturday, Feb. 8. The grand floral parade, featuring 25 elaborately decorated floats from the public and private sectors, will start from the Chiang Mai Governor’s Residence and end at Nong Buak Hat Public Park. Continued …
Balloon festival returns to Chiang Rai Feb 13-17
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Pongrat Luangthamrongcharoen, Managing Director of Singha Park Chiang Rai Co., has announced the return of the region’s largest balloon festival. From Feb. 13 to 17, Singha Park will host the event, which has captivated audiences since 2016. Continued …
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Concerns were raised at a forum yesterday over the likelihood that the Sanakham hydropower project, a run-of-river dam, would have a bad impact on Thai communities downstream.
The 12 turbines of the proposed dam will cause volatility in the Mekong River’s downstream areas, in which water levels may go up by 1.2 meters and down by 1.5 meter in one day, or 2.7 meter in total changes in a single day, said a representative of the Mekong River Commission Secretariat (MRCS), citing results of mathematical modeling. Continued …
Australia’s TomKat to move KoolPak operations to Thailand
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Solar power surpasses coal in EU for first time
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Hua Hin-Chiang Mai flight schedule from Oct 27
Thai Airasia has updated its flight schedule between Hua Hin and Chiang Mai (Sunday, Monday, Wednesday, Friday):
Hua Hin to Chiang Mai: Departure 5:15pm, Arrival at 6:30pm
Chiang Mai to Hua Hin: Departure 3:25pm, arrival at 4:45pm
Hua Hin train schedule
Van/minibus service at Market Village
Vans and minibuses provide services to the following destinations:
- Hua Hin – Mo Chit (089-919-8055) starts service at 03:50
- Hua Hin – Kanchanaburi (085-822-6063)
- Hua Hin – New southern line service starts at 5:40
- Hua Hin – Rangsit (090-138-0427) service starts at 05:40
- Hua Hin – Nakhon Pathom (088-709-2364)
The last service departs at 6pm. Departures every 25 – 40 minutes. For inquiries or reservations, call 089-9198055,090-1380427.
Emergency hotline numbers:
- Emergency hotline – 191
- Emergency medical services – 1554
- Water accident – 1196
- Motorway hotline – 1586
- Emergency medical – 1669
- Highway police – 1193
- Tourist police – 1155
- Bus ticket – 1490
- Department of Highways – 1586
- State Railway – 1590
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