{"id":3902,"date":"2026-08-08T04:26:13","date_gmt":"2026-08-07T21:26:13","guid":{"rendered":"https:\/\/www.thailawonline.com\/?page_id=3902"},"modified":"2026-11-04T04:57:15","modified_gmt":"2026-11-03T21:57:15","slug":"thailand-remittance-tax-exemption-status","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/thailand-remittance-tax-exemption-status\/","title":{"rendered":"Suivi de l'imp\u00f4t sur les fonds rapatri\u00e9s en Tha\u00eflande\u00a0: l'exon\u00e9ration a-t-elle d\u00e9j\u00e0 force de loi\u00a0? (statut en direct)"},"content":{"rendered":"\n
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Status tracker \u00a0\u00b7\u00a0 last checked 19 October 2026<\/strong><\/p>\n

The remittance tax<\/a> exemption is NOT law.<\/strong> It remains a draft. It has not been published in the Royal Gazette, and until it is, it changes nothing.<\/p>\n

What governs your remittance today:<\/strong> Departmental Instruction Por. 161\/2566<\/strong>, in force since 1 January 2024<\/strong>. If you are a Thai tax resident<\/a>, foreign-sourced income you bring into Thailand is assessable regardless of which year you earned it<\/em>. Por. 162\/2566<\/strong> carves out income earned before 1 January 2024.<\/p>\n

If you are deciding whether to transfer money this month, plan on the current rule.<\/strong> Acting on a draft that has not been gazetted is how people create an assessable remittance they did not intend.<\/p>\n<\/div>\n\n\n\n

This page is maintained as a live status tracker and is reviewed monthly. The date stamp above is the last time a lawyer at this firm checked the position, not the date the page was written.<\/p>\n\n\n\n

How the check is made, so you can repeat it.<\/strong> The exemption would take effect as a Royal Decree issued under the Revenue Code, and the Revenue Department publishes its own register of those decrees. On 19 October 2026 that register runs to No. 810 of B.E. 2569<\/strong>, and not one entry in it concerns foreign-source income remitted into Thailand<\/strong>. No. 807 extends a reduced rate of VAT<\/a> to 30 September 2570. Nos. 808 to 810, published together in the Royal Gazette on 12 October 2026, cover company spending on e-tax invoice systems and donations to schools and to sport. No. 806, missing from the register at earlier checks, is now listed and downloads: published in the Royal Gazette on 28 September 2026, it concerns tax relief for donations to the Thai Red Cross and medical foundations, not foreign income. The Department’s separate register of departmental instructions shows Por. 161\/2566<\/strong> and Por. 162\/2566<\/strong>, each titled as operating on section 41 paragraph two<\/em> of the Revenue Code, and nothing issued after them touches section 41. That is why the answer below is still no.<\/p>\n\n\n\n

Last reviewed: 19 October 2026, by enumeration of the Revenue Department registers described above rather than from press reporting. The verdict is unchanged from the previous checks on 7 August, 4 September, 17 September, 25 September and 12 October 2026.<\/em><\/p>\n\n\n\n

Where the Exemption Actually Stands<\/h2>\n\n\n\n
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Question<\/th>Position as at 19 October 2026<\/th><\/tr><\/thead>\n
Has the exemption been announced?<\/td>Yes.<\/strong> The Revenue Department has proposed it and it has been widely reported.<\/td><\/tr>\n
Has it been approved?<\/td>Not completed.<\/strong> The draft still requires Cabinet approval and Council of State review.<\/td><\/tr>\n
Has it been published in the Royal Gazette?<\/td>No.<\/strong> This is the step that makes it law, and it has not happened.<\/td><\/tr>\n
Is it in force?<\/td>No.<\/strong><\/td><\/tr>\n
So what applies to a transfer made today?<\/td>Por. 161\/2566<\/strong>, unchanged since 1 January 2024.<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n

Announced, approved and in force are three different things<\/strong>, and most of the confusion circulating in expat groups comes from collapsing them. A proposal reported in the press is not a rule you can plan a transfer around.<\/p>\n\n\n\n

What the Exemption Would Do, If It Becomes Law<\/h2>\n\n\n\n

On the draft as described publicly, foreign-sourced income would be exempt from Thai personal income tax where a Thai tax resident remits it into Thailand in the same calendar year it was earned, or in the immediately following year<\/strong>. Income earned in 2025 and brought in during 2025 or 2026 would fall outside tax; a remittance made later would remain assessable at the ordinary progressive rates of 5% to 35%.<\/p>\n\n\n\n

Two cautions, and they are the reason this page exists.<\/p>\n\n\n\n

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  • The final text can differ from the draft<\/strong>, in scope and in effective date. Until it is gazetted, nobody can tell you what the commencement provision will say.<\/li>\n\n
  • Timing risk falls on you.<\/strong> If you remit 2025 income during 2026 in reliance on an exemption that is later gazetted with a different effective date, that remittance is assessable under the rule that was actually in force when you made it.<\/li>\n<\/ul>\n\n\n\n

    Timeline<\/h2>\n\n\n\n
    \n\n
    When<\/th>What happened<\/th>Effect<\/th><\/tr><\/thead>\n
    Until 31 Dec 2023<\/td>Foreign-sourced income was assessable only if remitted in the same year it was earned.<\/td>The old “bring it in next year” planning worked.<\/td><\/tr>\n
    2023<\/td>Departmental Instruction Por. 161\/2566<\/strong> issued.<\/td>Reversed that treatment.<\/td><\/tr>\n
    2023<\/td>Departmental Instruction Por. 162\/2566<\/strong> issued.<\/td>Protected income earned before 1 January 2024<\/strong>.<\/td><\/tr>\n
    1 Jan 2024<\/strong><\/td>New treatment takes effect.<\/td>Foreign income arising on or after 1 January 2024, in a year in which you were Thai tax resident, is assessable in whatever year it is remitted.<\/td><\/tr>\n
    2025<\/td>Revenue Department proposes the same-year-or-next-year exemption.<\/td>Announcement only. No legal effect.<\/td><\/tr>\n
    7 Aug 2026<\/strong><\/td>Still a draft. Not gazetted. Not in force.<\/strong><\/td>Por. 161\/2566 continues to govern.<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n

    Get Told When This Changes<\/h2>\n\n\n\n

    The moment the exemption is published in the Royal Gazette, the planning position changes for every Thai tax resident with income abroad. We update this page when it does, and the update goes out to the Thai Law Updates list the same week.<\/p>\n\n\n

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