{"id":4909,"date":"2026-08-17T08:46:27","date_gmt":"2026-08-17T01:46:27","guid":{"rendered":"https:\/\/www.thailawonline.com\/thai-legal-news\/foreign-income-remittance-tax-exemption-still-a-draft-not-a-law\/"},"modified":"2026-08-17T08:47:08","modified_gmt":"2026-08-17T01:47:08","slug":"foreign-income-remittance-tax-exemption-still-a-draft-not-a-law","status":"publish","type":"tlo_legal_news","link":"https:\/\/www.thailawonline.com\/fr\/thai-legal-news\/foreign-income-remittance-tax-exemption-still-a-draft-not-a-law\/","title":{"rendered":"Foreign-income remittance tax exemption: still a draft, not a law"},"content":{"rendered":"<p>The proposed royal decree exempting <strong>foreign-sourced income remitted in the year it is earned or the following year<\/strong> has still not appeared in the Royal Gazette as of mid-August. Until it does, the January 2024 interpretation (<strong>Por. 161\/2566<\/strong>) governs: Thai tax residents are taxed on foreign income when remitted, whenever it was earned.<\/p>\n<p>Planning a large transfer on the strength of a draft remains risky \u2014 the scope and effective date can change before publication.<\/p>\n<p>&#8618; <a href='https:\/\/www.thailawonline.com\/fr\/thailand-remittance-tax-exemption-status\/'>Our live tracker: is the remittance exemption law yet?<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>The proposed royal decree exempting foreign-sourced income remitted in the year it is earned or the following year has still [&hellip;]<\/p>\n","protected":false},"featured_media":4914,"template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"tlo_news_type":"","tlo_source_url":"","tlo_impact":"","tlo_effective_date":"","tlo_source_ref":""},"tlo_news_topic":[],"tlo_news_profile":[],"tlo_news_impact":[],"class_list":["post-4909","tlo_legal_news","type-tlo_legal_news","status-publish","has-post-thumbnail","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/legal-news\/4909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/legal-news"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/tlo_legal_news"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/4914"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=4909"}],"wp:term":[{"taxonomy":"tlo_news_topic","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_topic?post=4909"},{"taxonomy":"tlo_news_profile","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_profile?post=4909"},{"taxonomy":"tlo_news_impact","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_impact?post=4909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}