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A typical situation assembled from practice; details are changed.
The request
A British client began spending part of each year in Phuket in 2025. He wanted to send money for a year of living costs and a rental deposit in one transfer from a UK account that held savings and investment income for 2025 and 2026. He counted his 180 days from arrival and thought his long-stay visa exempted him from tax.
What we found
Thailand counts the calendar year, and days from separate trips add up: 180 or more make you a tax resident (PwC, 24 August 2026). He had 140 days in 2025 and more than 180 in 2026, so he was a non-resident for 2025 and is a resident for 2026. A visa does not change this by itself: the DTV, Elite, retirement and marriage visas give no tax relief (ThaiLawOnline, September 2026).
Income earned from 1 January 2024 in resident years is taxed when it is remitted, whatever year it arrives. Savings, income earned before 2024 and income from non-resident years are not (per TCEB, 2 November 2023, and Brer Rabbit Legal, July 2026, on Por. 161/2566 and 162/2566). The rules are stated as of 6 October 2026.
| Money (illustrative amounts) | Source | On remittance |
|---|---|---|
| Savings, THB 2,500,000 | Deposit held since 2022 | Not taxed; keep statements with dates |
| 2025 investment income, THB 500,000 | A year he was not resident | Stays outside the net |
| 2026 investment income, THB 800,000 | A resident year | Taxed when remitted |
He also counted on the draft exemption for income remitted in the same or the next year. It is not law: the Cabinet has not approved it and it is not in the Royal Gazette (ThaiLawOnline, 5 October 2026). The worldwide-income draft is not enacted either, and its status after the 2026 election is unconfirmed (Dejudom, 7 September 2026).
What we did
- We rebuilt his days from passport stamps and flights, and collected deposit statements since 2022 and dated records of the 2025 and 2026 payments.
- All three parts sat in one account, and a mixed statement cannot show where each came from or when. We moved the savings to a separate account before any remittance.
- We drew up the plan. He needed THB 3.5 million: THB 3 million from the untaxed parts and THB 0.5 million from his 2026 income. The other THB 0.3 million of that income stayed abroad.
- We obtained his tax ID (TIN) on form L.P. 10.1: passport, visa and proof of a Thai address, no fee, usually issued the same day (ThaiLawOnline).
- We put the PND 90 return for 2026 into the plan; it will carry the remitted income. We expect the paper deadline on 31 March 2027, but the 2027 dates are not announced. Late filing costs 1.5% a month and a fine of up to THB 2,000; tax of THB 3,000 or more can be paid in three instalments (Forvis Mazars, 31 October 2025).
He asked whether another visa would remove the tax. The Long-Term Resident visa, unlike those above, carries relief: foreign-sourced income is exempt in three of its categories (BOI LTR page, 6 October 2026). The Wealthy Pensioner category needs age 50 or more and USD 80,000 a year of passive income, or USD 40,000 plus USD 250,000 invested, and he met neither test.
Thailand started automatic exchange under the CRS in September 2023 and now receives data on Thai residents' offshore accounts. CRS itself creates no tax (Forvis Mazars; Pattaya Mail, 12 January 2026), so we planned as if the Revenue Department can see the account. His UK adviser covers the UK side.
The result
Of the illustrative THB 3.5 million brought in, THB 0.5 million, the 2026 income, is taxed on remittance. Statements and dates back the other THB 3 million. The taxed part runs on a progressive scale up to 35%, with the first THB 150,000 at 0% (PwC, 24 August 2026); the real figure comes from a calculation on his own data. If the rules change, the plan needs recalculating.
The takeaway
The tax on a remittance follows the year the money was earned and your status in that year, so you sort days, accounts and documents before you transfer.
Our approach to returns is on the page Filing a Thai tax return as a foreigner. More on the rules: tax on foreign income in 2026 and the 180-day rule. If your income comes from two countries, see the case Two tax residencies: a US citizen on a DTV.
