{"id":3127,"date":"2026-08-01T02:54:15","date_gmt":"2026-07-31T19:54:15","guid":{"rendered":"https:\/\/www.thailawonline.com\/?p=3127"},"modified":"2026-11-10T05:31:48","modified_gmt":"2026-11-09T22:31:48","slug":"thailand-foreign-income-tax-2026-what-actually-applies","status":"publish","type":"post","link":"https:\/\/www.thailawonline.com\/th\/thailand-foreign-income-tax-2026-what-actually-applies\/","title":{"rendered":"\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e17\u0e35\u0e48\u0e19\u0e33\u0e40\u0e02\u0e49\u0e32\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22: \u0e2a\u0e34\u0e48\u0e07\u0e17\u0e35\u0e48\u0e21\u0e35\u0e1c\u0e25\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e43\u0e0a\u0e49\u0e08\u0e23\u0e34\u0e07\u0e43\u0e19\u0e1b\u0e35 2026"},"content":{"rendered":"\n<div style=\"background:#fff8e1;border-left:5px solid #b8860b;padding:18px 20px;margin:24px 0;\"><p style=\"margin:0 0 10px;\"><strong>What changed:<\/strong> Nothing yet, and that is the point. The rules that govern money you bring into Thailand in 2026 are the ones in force since 1 January 2024. The widely discussed relaxation, which would exempt foreign income remitted in the year it is earned or the year after, remains a draft. It has not been published in the Royal Gazette.<\/p><p style=\"margin:0 0 10px;\"><strong>Effective:<\/strong> The current regime applies to remittances made from 1 January 2024 onward, including the <strong>2026 tax year<\/strong> (filed January to March 2027). No expiry date. The draft exemption has no effective date because it is not law.<\/p><p style=\"margin:0 0 10px;\"><strong>Who it affects:<\/strong> Anyone who spends 180 days or more in Thailand in a calendar year and brings foreign income into the country. Retirees drawing pensions, remote workers paid offshore, investors remitting gains and property buyers funding a purchase from abroad are all caught by it.<\/p><p style=\"margin:0 0 10px;\"><strong>What to do now:<\/strong> Plan your 2026 remittances against the law as it stands, not the law as it is discussed. Separate pre-2024 capital from post-2024 income in your records before you transfer. Do not delay a remittance waiting for an exemption that has no enactment date.<\/p><p style=\"margin:0;\"><small><strong>Last verified:<\/strong> 1 August 2026, against Revenue Department Departmental Instructions Por. 161\/2566 and Por. 162\/2566, Section 41 of the Revenue Code, and a negative check of the Royal Gazette for any exempting royal decree or ministerial regulation. Status re-checked 19 October 2026 against the Revenue Department\u2019s registers of royal decrees (to No. 810), ministerial regulations (to No. 403) and departmental instructions (to Por. 164\/2568): none concerns foreign-sourced income.<\/small><\/p><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/thailand-foreign-income-remittance-tax.webp\" alt=\"Thailand Foreign Income Remittance Tax\" class=\"wp-image-11426\" style=\"width:758px;height:auto\" srcset=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/thailand-foreign-income-remittance-tax.webp 1600w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/thailand-foreign-income-remittance-tax-300x169.webp 300w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/thailand-foreign-income-remittance-tax-1024x576.webp 1024w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/thailand-foreign-income-remittance-tax-768x432.webp 768w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/thailand-foreign-income-remittance-tax-1536x864.webp 1536w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/thailand-foreign-income-remittance-tax-18x10.webp 18w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/thailand-foreign-income-remittance-tax-600x338.webp 600w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><figcaption class=\"wp-element-caption\">Thailand Foreign Income <a href=\"https:\/\/www.thailawonline.com\/thailand-remittance-tax-exemption-status\/\">Remittance Tax<\/a><\/figcaption><\/figure>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li class=\"\"><a href=\"#the-rule-that-governs-your-2026-transfers\">The rule that governs your 2026 transfers<\/a><\/li><li class=\"\"><a href=\"#the-exemption-everyone-is-waiting-for-is-not-law\">The exemption everyone is waiting for is not law<\/a><\/li><li class=\"\"><a href=\"#before-and-after-what-the-2024-shift-actually-did\">Before and after: what the 2024 shift actually did<\/a><\/li><li class=\"\"><a href=\"#what-this-means-in-practice\">What this means in practice<\/a><\/li><li class=\"\"><a href=\"#five-steps-to-take-before-your-next-remittance\">Five steps to take before your next remittance<\/a><\/li><li class=\"\"><a href=\"#related-regulatory-shifts\">Related regulatory shifts<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions\">Frequently asked questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 id=\"the-rule-that-governs-your-2026-transfers\" class=\"wp-block-heading\">The rule that governs your 2026 transfers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thailand taxes <a href=\"https:\/\/www.thailawonline.com\/glossary\/foreign-sourced-income\/\">foreign-sourced income<\/a> on a remittance basis. Two conditions must both be met before the Revenue Department can tax money you bring in.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Residence in the year the income arose.<\/strong> You were a Thai <a href=\"https:\/\/www.thailawonline.com\/glossary\/tax-resident\/\">tax resident<\/a>, 180 days or more, in the tax year the income arose, and that income arose on or after 1 January 2024.<\/li>\n<li><strong>The money enters Thailand.<\/strong> You bring that income into Thailand, in that same tax year or in any later one.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">It is then taxed for the year you bring it in, not the year you earned it. Miss either condition and the charge does not arise. Note which year the residence test attaches to: it is the year the income arose. Someone who earned abroad while not resident in Thailand can remit those funds later, after moving here, without the charge biting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Section 41 of the Revenue Code sets the residence test at <strong>180 days or more in a calendar year<\/strong>. The count is cumulative, not continuous. Twelve separate trips of sixteen days each will make you resident just as surely as one long stay. If you are working out where you stand across several countries, our guide to <a href=\"https:\/\/www.thailawonline.com\/personal-income-tax-in-thailand\/\">personal income tax in Thailand<\/a> sets out how the threshold interacts with treaty tie-breakers.<\/p>\n\n\n\n<h3 id=\"what-por-161-2566-changed\" class=\"wp-block-heading\">What Por. 161\/2566 changed<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Until the end of 2023, a well-known planning technique worked. Foreign income brought into Thailand in a <em>later<\/em> calendar year than the year it was earned escaped Thai tax entirely. Earn in 2022, remit in 2023, pay nothing. Practitioners called it the deferral rule, and it was the backbone of most expat tax planning in Thailand.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Departmental Instruction <strong>Por. 161\/2566<\/strong> ended it. The Revenue Department reinterpreted Section 41 so that foreign income earned by a Thai tax resident becomes assessable whenever it is remitted, regardless of which year it arrives. The timing gap closed. The instruction applies to remittances from <strong>1 January 2024<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One point is routinely misunderstood. A departmental instruction is not a new tax. It is the Revenue Department stating how it reads existing statute. The charging provision is still Section 41. That distinction matters if you ever need to argue your position, because the department&#8217;s reading binds its own officers but does not bind a court.<\/p>\n\n\n\n<h3 id=\"what-por-162-2566-protects\" class=\"wp-block-heading\">What Por. 162\/2566 protects<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A second instruction, <strong>Por. 162\/2566<\/strong>, carved out a significant protection. Income earned <em>before<\/em> 1 January 2024 falls outside the new interpretation. Remit it whenever you like and the reinterpretation does not reach it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This makes the boundary between pre-2024 and post-2024 wealth the single most valuable line in your financial records. It is also the line most people cannot evidence when asked, because they never expected to be asked.<\/p>\n\n\n\n<div style=\"background:#f0f4f8;border-left:4px solid #2c5282;padding:15px;margin:20px 0;font-size:0.95em;\">\n<strong>The practical trap<\/strong><br\/>\n<em>Por. 162\/2566 protects pre-2024 income, but only if you can prove which money is which.<\/em><br\/>\n<small>If pre-2024 savings and post-2024 earnings sit in one commingled account, you are asking an officer to accept your characterisation without documents. Statements dated 31 December 2023 are the cheapest insurance available, and they cost nothing to download today.<\/small>\n<\/div>\n\n\n<style data-noptimize=\"1\">.tlo-lb{border:2px solid #1E3455;background:#fff;margin:28px 0;font-size:16px;line-height:1.55;color:#1b1b1b}.tlo-lb h2.tlo-lb-h{background:#1E3455;color:#fff;font-size:19px;line-height:1.3;margin:0;padding:12px 16px}.tlo-lb-tabs{position:relative;padding-top:44px;background:#fff}.tlo-lb-tab>summary{position:absolute;top:0;width:33.334%;height:44px;line-height:44px;text-align:center;font-weight:700;cursor:pointer;list-style:none;background:#eef0f4;color:#1E3455;box-sizing:border-box;border-bottom:3px solid #1E3455}.tlo-lb-tab>summary::-webkit-details-marker{display:none}.tlo-lb-tab:nth-of-type(1)>summary{left:0}.tlo-lb-tab:nth-of-type(2)>summary{left:33.333%}.tlo-lb-tab:nth-of-type(3)>summary{left:66.666%}.tlo-lb-tab[open]>summary{background:#fff;border-bottom-color:#FECB01}.tlo-lb summary:focus-visible,.tlo-lb a:focus-visible{outline:3px solid #FECB01;outline-offset:-3px}.tlo-lb-sec{padding:14px 16px;border-bottom:1px solid #dfe2e8}.tlo-lb-sec h3{font-size:17px;line-height:1.35;margin:0 0 4px;color:#1E3455}.tlo-lb-sec h3 small{font-weight:400;color:#555;font-size:14px}.tlo-lb-sec p{margin:0 0 8px}.tlo-lb-text{white-space:pre-line;border-left:3px solid #FECB01;padding-left:12px;margin:0 0 6px}.tlo-lb-note{font-size:13px;color:#555;font-style:italic}.tlo-lb-badge{display:inline-block;background:#FECB01;color:#1E3455;font-size:12px;font-weight:700;padding:1px 7px;margin-left:6px}.tlo-lb-fold{margin:0 0 8px}.tlo-lb-fold>summary{cursor:pointer;color:#1E3455;font-size:14px;font-weight:700;margin-bottom:6px}.tlo-lb-links a{margin-right:14px;font-size:14px}.tlo-lb-cases,.tlo-lb-src{padding:14px 16px;background:#f6f7f9;border-top:1px solid #dfe2e8}.tlo-lb-cases h3,.tlo-lb-src h3{font-size:15px;margin:0 0 6px;color:#1E3455}.tlo-lb-cases ul,.tlo-lb-src ul{margin:0;padding:0 0 0 18px;font-size:14px}.tlo-al{font-size:14px;line-height:1.5;color:#444;margin:0 0 18px}.tlo-al details{margin-top:4px}.tlo-al summary{cursor:pointer;color:#1E3455}.tlo-al ul{margin:6px 0 0 18px;padding:0}@media print{.tlo-lb{border:1px solid #000}.tlo-lb-tabs{padding-top:0}.tlo-lb-tab>summary{position:static;width:auto;height:auto;line-height:1.4;text-align:left;background:none;border:0}.tlo-lb details::details-content{content-visibility:visible;display:block}.tlo-lb-links a{color:#000}}<\/style><script data-noptimize=\"1\" data-no-optimize=\"1\">document.addEventListener(\"DOMContentLoaded\",function(){(function(){var b=document.querySelectorAll(\".tlo-lb-tabs\");b.forEach(function(g){var t=g.querySelectorAll(\":scope>details\");t.forEach(function(d){d.firstElementChild.addEventListener(\"click\",function(e){if(d.open){e.preventDefault()}})})});var s=[];addEventListener(\"beforeprint\",function(){s=[];document.querySelectorAll(\".tlo-lb details\").forEach(function(d){s.push([d,d.open,d.getAttribute(\"name\")]);d.removeAttribute(\"name\");d.open=true})});addEventListener(\"afterprint\",function(){s.forEach(function(x){x[0].open=x[1];if(x[2]){x[0].setAttribute(\"name\",x[2])}})})})();});<\/script><section class=\"tlo-lb notranslate\" data-no-translation data-no-dynamic-translation translate=\"no\" aria-label=\"\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\u0e01\u0e31\u0e1a\u0e2b\u0e19\u0e49\u0e32\u0e19\u0e35\u0e49\"><h2 class=\"tlo-lb-h\">\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\u0e01\u0e31\u0e1a\u0e2b\u0e19\u0e49\u0e32\u0e19\u0e35\u0e49<\/h2><div class=\"tlo-lb-tabs\"><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"en\" data-no-translation><summary>English<\/summary><div class=\"tlo-lb-sec\"><h3>Section 41 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">A person who has assessable income under section 40 in the preceding tax year by reason of a duty or business carried on in Thailand, or by reason of the business of an employer in Thailand, or by reason of property situated in Thailand, shall pay tax under the provisions of this Part, whether that income is paid in or outside Thailand. A resident of Thailand who has assessable income under section 40 in the preceding tax year by reason of a duty or business carried on abroad, or by reason of property situated abroad, shall pay income tax under the provisions of this Part when that assessable income is brought into Thailand. A person who stays in Thailand for one period or several periods totalling 180 days or more in any tax year shall be deemed a resident of Thailand.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 40 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Assessable income is income of the following types, including the tax that the payer or another person bears on behalf of the recipient for income of those types, at whatever stage: (1) income from employment, whether salary, wages, per diem, bonus, annual allowance, gratuity, pension, house rent allowance, money calculated from the value of living in a house provided rent-free by the employer, money paid by the employer in settlement of any debt that the employee has a duty to pay, and money, property or any benefit whatsoever received by reason of employment; (2) income by reason of a duty or position of work performed or from services undertaken, whether fees, commissions, discounts, subsidies in work performed, meeting allowances, gratuities, bonuses, house rent allowance, money calculated from the value of living in a house provided rent-free by the payer, money paid by the payer in settlement of any debt that the recipient has a duty to pay, and money, property or any benefit whatsoever received by reason of that duty, position of work or services undertaken, whether the duty, position or service is regular or temporary; (3) the value of goodwill, of copyright or of other rights, annuities or income in the nature of yearly payments derived from a will, another juristic act or a court judgment; (4) income being: (a) interest on bonds, interest on deposits, interest on debentures, interest on bills, interest on loans whether secured or not, interest on loans subject to withholding of tax under the law on petroleum income tax, only as to the part remaining after withholding of tax under that law, or the difference between the redemption price and the sale price of a bill or debt instrument issued and first sold below its redemption price by a company, a juristic partnership or another juristic person, including income similar to interest, and benefits or other consideration received from lending or from claims of debt of every kind, whether secured or not; (b) dividends, shares of profit or any other benefit received from a company, a juristic partnership, or a financial institution established under a specific law of Thailand for lending to promote agriculture, commerce or industry, and dividends or shares of profit subject to withholding of tax under the law on petroleum income tax, only as to the part remaining after withholding of tax under that law. For the purpose of calculating income under paragraph one, where a legitimate child who has not yet attained majority is the income earner and the marriage of the father and mother subsisted throughout the tax year, the income of that child shall be deemed the income of the father, but if the marriage of the father and mother did not subsist throughout the tax year, the income of that child shall be deemed the income of the father or the mother exercising parental power, or of the father where the father and mother exercise parental power jointly. Paragraph two shall apply mutatis mutandis to an adopted child who has not yet attained majority and is an income earner. (c) bonuses paid to shareholders or partners in a company or juristic partnership; (d) money from a reduction of capital of a company or juristic partnership, only as to the part paid not exceeding the sum of profits and reserves; (e) money from an increase of capital of a company or juristic partnership created from profits earned or from reserves combined; (f) benefits received from the amalgamation, acquisition or dissolution of companies or juristic partnerships, valued in money in excess of capital; (g) benefits received from the transfer of a partnership interest, transfer of investment units, or transfer of shares, debentures, bonds, or bills or debt instruments issued by a company, a juristic partnership or another juristic person, including income from the sale of investment units back to a company or juristic partnership that is a mutual fund, only as to the amount valued in money in excess of the investment; (h) shares of profit or any other benefit of the same nature received from holding or possessing digital tokens; (i) benefits received from the transfer of cryptocurrency or digital tokens, only as to the amount valued in money in excess of the investment; (5) money or other benefits received by reason of: (a) the letting of property; (b) breach of a hire-purchase contract for property; (c) breach of an instalment sale contract where the seller recovers the property sold without having to return the money or benefits already received. In case (a), if the assessment official has reasonable grounds to believe that the income earner has declared income too low and not in accordance with the facts, the assessment official has the power to assess that income according to the amount for which the property could ordinarily be let, and the amount so assessed shall be deemed the assessable income of the income earner. In this case the assessment may be appealed, and the provisions on appeals in Part 2, Chapter 2, Title 2 shall apply mutatis mutandis. In cases (b) and (c), all money or benefits received from the date of the contract to the date of breach shall be deemed assessable income of the year in which the breach occurs; (6) income from a liberal profession, namely law, the healing arts, engineering, architecture, accountancy, fine arts, or another liberal profession of a type to be prescribed by royal decree; (7) income from contracting in which the contractor provides the essential materials in addition to tools; (8) income from business, commerce, agriculture, industry, transport or any other activity not specified in (1) to (7). The tax under paragraph one that the payer or another person bears on behalf of the recipient for income of any type, at whatever stage or in whatever tax year, shall be deemed income of the same type and of the same tax year as the income for which it was borne.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 56 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Every person, except a minor or a person adjudged incompetent or quasi-incompetent by a court, shall file a return concerning the assessable income received during the preceding tax year, together with other particulars, within March of every year, in the form prescribed by the Director-General, with an official appointed by the Minister, if that person: (1) has no spouse and has assessable income in the preceding tax year exceeding 60,000 baht; (2) has no spouse and has assessable income in the preceding tax year solely under section 40 (1) exceeding 120,000 baht; (3) has a spouse and has assessable income in the preceding tax year exceeding 120,000 baht; or (4) has a spouse and has assessable income in the preceding tax year solely under section 40 (1) exceeding 220,000 baht. Where an ordinary partnership or a non-juristic body of persons has assessable income in the preceding tax year exceeding the amount in (1), the director or manager shall file a return concerning the assessable income received during the preceding tax year in the name of that partnership or body of persons, within the time and in the form stated in the preceding paragraph. In such a case, the director or manager shall be liable to pay tax in the name of that partnership or body of persons on the entire assessable income as if it were a single natural person, without division. Each partner or member of the body of persons need not file a return for that assessable income to pay tax again, but if that partnership or body of persons has outstanding tax, every partner or member of the body of persons shall be jointly liable for that outstanding tax.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><\/details><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"th\" data-no-translation open><summary>\u0e44\u0e17\u0e22<\/summary><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 41 <small>\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32\n\u0e54\u0e50 \u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e07\u0e32\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e17\u0e33\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\n\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19\u0e17\u0e35\u0e48\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\n\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21\u0e1a\u0e17\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e43\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e35\u0e49 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e19\u0e31\u0e49\u0e19\u0e08\u0e30\u0e08\u0e48\u0e32\u0e22\u0e43\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e2d\u0e01\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\n\u0e1c\u0e39\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\n\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 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\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e1a\u0e17\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e43\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e35\u0e49\n\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e19\u0e33\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e19\u0e31\u0e49\u0e19\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\n\u0e1c\u0e39\u0e49\u0e43\u0e14\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\u0e0a\u0e31\u0e48\u0e27\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e25\u0e32\u0e22\u0e23\u0e30\u0e22\u0e30\u0e23\u0e27\u0e21\u0e40\u0e27\u0e25\u0e32\u0e17\u0e31\u0e49\u0e07\u0e2b\u0e21\u0e14\u0e16\u0e36\u0e07\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e23\u0e49\u0e2d\u0e22\u0e41\u0e1b\u0e14\u0e2a\u0e34\u0e1a\u0e27\u0e31\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e1b\u0e35\u0e43\u0e14\n\u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e27\u0e48\u0e32\u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 40 <small>\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e19\u0e31\u0e49\u0e19\u0e04\u0e37\u0e2d \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49 \u0e23\u0e27\u0e21\u0e15\u0e25\u0e2d\u0e14\u0e16\u0e36\u0e07\u0e40\u0e07\u0e34\u0e19\u0e04\u0e48\u0e32\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e2d\u0e37\u0e48\u0e19\u0e2d\u0e2d\u0e01\u0e41\u0e17\u0e19\u0e43\u0e2b\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e15\u0e48\u0e32\u0e07 \u0e46 \u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e43\u0e19\u0e17\u0e2d\u0e14\u0e43\u0e14 \n(\u0e51) \u00a0\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e08\u0e49\u0e32\u0e07\u0e41\u0e23\u0e07\u0e07\u0e32\u0e19\u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e40\u0e14\u0e37\u0e2d\u0e19 \u0e04\u0e48\u0e32\u0e08\u0e49\u0e32\u0e07 \u0e40\u0e1a\u0e35\u0e49\u0e22\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07 \u0e42\u0e1a\u0e19\u0e31\u0e2a \u0e40\u0e1a\u0e35\u0e49\u0e22\u0e2b\u0e27\u0e31\u0e14 \u0e1a\u0e33\u0e40\u0e2b\u0e19\u0e47\u0e08 \u0e1a\u0e33\u0e19\u0e32\u0e0d \u0e40\u0e07\u0e34\u0e19\u0e04\u0e48\u0e32\u0e40\u0e0a\u0e48\u0e32\u0e1a\u0e49\u0e32\u0e19 \u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e04\u0e33\u0e19\u0e27\u0e13\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e02\u0e2d\u0e07\u0e01\u0e32\u0e23\u0e44\u0e14\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e1a\u0e49\u0e32\u0e19\u0e17\u0e35\u0e48\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e40\u0e2a\u0e35\u0e22\u0e04\u0e48\u0e32\u0e40\u0e0a\u0e48\u0e32 \u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07\u0e08\u0e48\u0e32\u0e22\u0e0a\u0e33\u0e23\u0e30\u0e2b\u0e19\u0e35\u0e49\u0e43\u0e14 \u0e46 \u0e0b\u0e36\u0e48\u0e07\u0e25\u0e39\u0e01\u0e08\u0e49\u0e32\u0e07\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30 \u0e41\u0e25\u0e30\u0e40\u0e07\u0e34\u0e19\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e43\u0e14 \u0e46 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\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e27\u0e34\u0e0a\u0e32\u0e0a\u0e35\u0e1e\u0e2d\u0e34\u0e2a\u0e23\u0e30\n\u0e04\u0e37\u0e2d\u0e27\u0e34\u0e0a\u0e32\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22 \u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e42\u0e23\u0e04\u0e28\u0e34\u0e25\u0e1b\u0e30 \u0e27\u0e34\u0e28\u0e27\u0e01\u0e23\u0e23\u0e21 \u0e2a\u0e16\u0e32\u0e1b\u0e31\u0e15\u0e22\u0e01\u0e23\u0e23\u0e21 \u0e01\u0e32\u0e23\u0e1a\u0e31\u0e0d\u0e0a\u0e35 \u0e1b\u0e23\u0e30\u0e13\u0e35\u0e15\u0e28\u0e34\u0e25\u0e1b\u0e01\u0e23\u0e23\u0e21\n\u0e2b\u0e23\u0e37\u0e2d\u0e27\u0e34\u0e0a\u0e32\u0e0a\u0e35\u0e1e\u0e2d\u0e34\u0e2a\u0e23\u0e30\u0e2d\u0e37\u0e48\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e08\u0e30\u0e44\u0e14\u0e49\u0e21\u0e35\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e0a\u0e19\u0e34\u0e14\u0e44\u0e27\u0e49\n(\u0e57) \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e40\u0e2b\u0e21\u0e32\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e23\u0e31\u0e1a\u0e40\u0e2b\u0e21\u0e32\u0e15\u0e49\u0e2d\u0e07\u0e25\u0e07\u0e17\u0e38\u0e19\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e2b\u0e32\u0e2a\u0e31\u0e21\u0e20\u0e32\u0e23\u0e30\u0e43\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e19\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e40\u0e04\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e21\u0e37\u0e2d\n(\u0e58) \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\n\u0e01\u0e32\u0e23\u0e1e\u0e32\u0e13\u0e34\u0e0a\u0e22\u0e4c \u0e01\u0e32\u0e23\u0e40\u0e01\u0e29\u0e15\u0e23 \u0e01\u0e32\u0e23\u0e2d\u0e38\u0e15\u0e2a\u0e32\u0e2b\u0e01\u0e23\u0e23\u0e21 \u0e01\u0e32\u0e23\u0e02\u0e19\u0e2a\u0e48\u0e07 \u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e2d\u0e37\u0e48\u0e19\u0e19\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e17\u0e35\u0e48\u0e23\u0e30\u0e1a\u0e38\u0e44\u0e27\u0e49\u0e43\u0e19 (\u0e51)\n\u0e16\u0e36\u0e07 (\u0e57) \u0e41\u0e25\u0e49\u0e27\n\u0e40\u0e07\u0e34\u0e19\u0e04\u0e48\u0e32\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e16\u0e49\u0e32\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e2d\u0e37\u0e48\u0e19\u0e2d\u0e2d\u0e01\u0e41\u0e17\u0e19\u0e43\u0e2b\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e43\u0e14 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e17\u0e2d\u0e14\u0e43\u0e14 \u0e2b\u0e23\u0e37\u0e2d\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e43\u0e14\u0e01\u0e47\u0e15\u0e32\u0e21 \u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e41\u0e25\u0e30\u0e02\u0e2d\u0e07\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19\u0e01\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e17\u0e35\u0e48\u0e2d\u0e2d\u0e01\u0e41\u0e17\u0e19\u0e43\u0e2b\u0e49\u0e19\u0e31\u0e49\u0e19<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 56 <small>\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e43\u0e2b\u0e49\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e38\u0e01\u0e04\u0e19 \u0e40\u0e27\u0e49\u0e19\u0e41\u0e15\u0e48\u0e1c\u0e39\u0e49\u0e40\u0e22\u0e32\u0e27\u0e4c \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e17\u0e35\u0e48\u0e28\u0e32\u0e25\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e04\u0e19\u0e44\u0e23\u0e49\u0e04\u0e27\u0e32\u0e21\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e2a\u0e21\u0e37\u0e2d\u0e19\u0e44\u0e23\u0e49\u0e04\u0e27\u0e32\u0e21\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16 \u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e17\u0e35\u0e48\u0e15\u0e19\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e43\u0e19\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27 \u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e17\u0e31\u0e49\u0e07\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e2d\u0e37\u0e48\u0e19 \u0e46 \u0e20\u0e32\u0e22\u0e43\u0e19\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e21\u0e35\u0e19\u0e32\u0e04\u0e21 \u0e17\u0e38\u0e01 \u0e46 \u0e1b\u0e35 \u0e15\u0e32\u0e21\u0e41\u0e1a\u0e1a\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e15\u0e48\u0e2d\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e31\u0e10\u0e21\u0e19\u0e15\u0e23\u0e35\u0e41\u0e15\u0e48\u0e07\u0e15\u0e31\u0e49\u0e07 \u0e16\u0e49\u0e32\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\n(\u0e51) \u0e44\u0e21\u0e48\u0e21\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e41\u0e25\u0e30\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e01\u0e34\u0e19 \u0e56\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\n(\u0e52) \u0e44\u0e21\u0e48\u0e21\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e41\u0e25\u0e30\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 (\u0e51) \u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e40\u0e14\u0e35\u0e22\u0e27\u0e40\u0e01\u0e34\u0e19 \u0e51\u0e52\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\n(\u0e53) \u0e21\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e41\u0e25\u0e30\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e01\u0e34\u0e19 \u0e51\u0e52\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17 \u0e2b\u0e23\u0e37\u0e2d\n(\u0e54) \u0e21\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e41\u0e25\u0e30\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 (\u0e51) \u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e40\u0e14\u0e35\u0e22\u0e27\u0e40\u0e01\u0e34\u0e19 \u0e52\u0e52\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17 \n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2a\u0e32\u0e21\u0e31\u0e0d\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e35\u0e48\u0e21\u0e34\u0e43\u0e0a\u0e48\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e01\u0e34\u0e19\u0e08\u0e33\u0e19\u0e27\u0e19\u0e15\u0e32\u0e21 (\u0e51) \u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e2d\u0e33\u0e19\u0e27\u0e22\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e0a\u0e37\u0e48\u0e2d\u0e02\u0e2d\u0e07\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e43\u0e19\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e20\u0e32\u0e22\u0e43\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e27\u0e25\u0e32\u0e41\u0e25\u0e30\u0e15\u0e32\u0e21\u0e41\u0e1a\u0e1a\u0e40\u0e0a\u0e48\u0e19\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e27\u0e23\u0e23\u0e04\u0e01\u0e48\u0e2d\u0e19 \u0e01\u0e32\u0e23\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e40\u0e0a\u0e48\u0e19\u0e19\u0e35\u0e49\u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e2d\u0e33\u0e19\u0e27\u0e22\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e0a\u0e37\u0e48\u0e2d\u0e02\u0e2d\u0e07\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e08\u0e32\u0e01\u0e22\u0e2d\u0e14\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e17\u0e31\u0e49\u0e07\u0e2a\u0e34\u0e49\u0e19\u0e40\u0e2a\u0e21\u0e37\u0e2d\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32\u0e04\u0e19\u0e40\u0e14\u0e35\u0e22\u0e27\u0e44\u0e21\u0e48\u0e21\u0e35\u0e01\u0e32\u0e23\u0e41\u0e1a\u0e48\u0e07\u0e41\u0e22\u0e01  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e19\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e41\u0e15\u0e48\u0e25\u0e30\u0e04\u0e19\u0e44\u0e21\u0e48\u0e08\u0e33\u0e15\u0e49\u0e2d\u0e07\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e08\u0e33\u0e19\u0e27\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e35\u0e01 \u0e41\u0e15\u0e48\u0e16\u0e49\u0e32\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e21\u0e35\u0e20\u0e32\u0e29\u0e35\u0e04\u0e49\u0e32\u0e07\u0e0a\u0e33\u0e23\u0e30 \u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e19\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e38\u0e01\u0e04\u0e19\u0e23\u0e48\u0e27\u0e21\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e43\u0e19\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e04\u0e49\u0e32\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e19\u0e31\u0e49\u0e19\u0e14\u0e49\u0e27\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><\/details><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"fr\" data-no-translation><summary>Fran\u00e7ais<\/summary><div class=\"tlo-lb-sec\"><h3>Article 41 <small>Revenue Code<\/small><\/h3><p>Le revenu de source tha\u00eflandaise est imposable o\u00f9 qu&#039;il soit pay\u00e9; celui de source \u00e9trang\u00e8re d&#039;un r\u00e9sident l&#039;est lorsqu&#039;il est introduit en Tha\u00eflande. Est r\u00e9sident quiconque y s\u00e9journe au moins 180 jours au total dans l&#039;ann\u00e9e fiscale.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 40 <small>Revenue Code<\/small><\/h3><p>D\u00e9finit huit cat\u00e9gories de revenu imposable: emploi, fonctions ou services, droits et rentes, capitaux y compris cryptomonnaies, location, professions lib\u00e9rales, travaux \u00e0 forfait avec fournitures, commerce et autres activit\u00e9s. L&#039;imp\u00f4t support\u00e9 par le payeur y entre; le revenu du mineur est attribu\u00e9 au p\u00e8re ou au parent exer\u00e7ant l&#039;autorit\u00e9.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 56 <small>Revenue Code<\/small><\/h3><p>D\u00e9claration d&#039;ici fin mars, sauf mineurs et incapables, si le revenu d\u00e9passe 60 000 bahts (120 000 en salaires seuls) sans conjoint, ou 120 000 (220 000 en salaires seuls) avec conjoint. Soci\u00e9t\u00e9s ordinaires et groupements non juridiques: d\u00e9claration par le g\u00e9rant, associ\u00e9s r\u00e9pondant de l&#039;imp\u00f4t impay\u00e9.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><\/details><\/div><div class=\"tlo-lb-src\"><h3>\u0e41\u0e2b\u0e25\u0e48\u0e07\u0e17\u0e35\u0e48\u0e21\u0e32<\/h3><ul><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Revenue Code<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 2 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2569<\/li><\/ul><\/div><\/section>\n\n\n<h2 id=\"the-exemption-everyone-is-waiting-for-is-not-law\" class=\"wp-block-heading\">The exemption everyone is waiting for is not law<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Since mid-2025 the Revenue Department has signalled a relaxation. The concept is straightforward. Foreign income remitted in the same calendar year it is earned, or in the year immediately following, would be exempt. Earn in 2026, remit in 2026 or 2027, pay nothing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is a genuine proposal from a real source. It is also, as at 19 October 2026, <strong>not law<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thai tax instruments follow a fixed path. A draft must clear Cabinet, pass Council of State review, and then appear in the <strong><a href=\"https:\/\/ratchakitcha.soc.go.th\/\" target=\"_blank\" rel=\"noopener\">Royal Gazette<\/a><\/strong>. Publication is what makes it binding, and publication has not happened. Until it does, nothing about your liability has changed. The proposal has now been pending since mid-2025 with no instrument published and no timetable announced, so plan both the 2025 and 2026 tax years under Por. 161\/2566 and Por. 162\/2566 as they stand. Some reporting links the delay to the 2026 election cycle rather than to the drafting process, which we have not seen confirmed by an official source, and either way the planning answer is the same.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Be careful with what you read elsewhere. A great deal of commentary describes this measure in the present tense, as though it already governs. It does not. Treat any article that fails to name the gazettal date with suspicion, because there is no gazettal date to name.<\/p>\n\n\n\n<h3 id=\"announced-approved-in-force-three-different-things\" class=\"wp-block-heading\">Announced, approved, in force: three different things<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Stage<\/th><th class=\"has-text-align-left\" data-align=\"left\">What it means<\/th><th class=\"has-text-align-left\" data-align=\"left\">Does it change your tax bill?<\/th><\/tr><\/thead><tbody><tr><td>Announced or proposed<\/td><td>A department states an intention. Press reports follow.<\/td><td><strong>No<\/strong><\/td><\/tr><tr><td>Cabinet approved<\/td><td>Government agrees to proceed. Drafting and Council of State review follow.<\/td><td><strong>No<\/strong><\/td><\/tr><tr><td>Published in the Royal Gazette<\/td><td>The instrument becomes binding on its stated effective date.<\/td><td><strong>Yes<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"before-and-after-what-the-2024-shift-actually-did\" class=\"wp-block-heading\">Before and after: what the 2024 shift actually did<\/h2>\n\n\n\n<h3 id=\"understanding-thailand-foreign-income-tax\" class=\"wp-block-heading\">How the remittance basis works<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Situation<\/th><th class=\"has-text-align-left\" data-align=\"left\">Until 31 Dec 2023<\/th><th class=\"has-text-align-left\" data-align=\"left\">From 1 Jan 2024 (current)<\/th><\/tr><\/thead><tbody><tr><td>Income earned abroad in year 1, remitted in year 2, you are Thai tax resident in both<\/td><td>Not taxable<\/td><td><strong>Taxable on remittance<\/strong><\/td><\/tr><tr><td>Income earned abroad and remitted in the same year<\/td><td>Taxable<\/td><td>Taxable<\/td><\/tr><tr><td>Savings accumulated before 1 January 2024<\/td><td>Not taxable<\/td><td><strong>Not taxable<\/strong> (Por. 162\/2566)<\/td><\/tr><tr><td>Income earned in a year you were in Thailand under 180 days<\/td><td>Not taxable<\/td><td><strong>Not taxable<\/strong><\/td><\/tr><tr><td>Money that never enters Thailand<\/td><td>Not taxable<\/td><td>Not taxable<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"what-this-means-in-practice\" class=\"wp-block-heading\">What this means in practice<\/h2>\n\n\n\n<h3 id=\"retirees\" class=\"wp-block-heading\">Retirees<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A pension remitted monthly is foreign income arriving in Thailand. Whether Thailand may actually tax it depends on the <a href=\"https:\/\/www.thailawonline.com\/glossary\/double-tax-agreement\/\">double tax agreement<\/a> between Thailand and the country paying it. Several treaties assign taxing rights over government-service pensions exclusively to the paying state. Others do not. Read your specific treaty rather than a general summary, and factor the answer into the budget set out in our guide to the <a href=\"https:\/\/www.thailawonline.com\/cost-to-retire-in-thailand-2026\/\">cost to retire in Thailand<\/a>.<\/p>\n\n\n\n<h3 id=\"remote-workers\" class=\"wp-block-heading\">Remote workers<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Income you earn while physically working in Thailand is Thai-sourced, and it is taxable whether or not it ever reaches a Thai bank. This catches people who assume an offshore employer and an offshore account keep them outside the system. It does not. If you are structuring a long stay around remote work, read this alongside our note on <a href=\"https:\/\/www.thailawonline.com\/destination-thailand-visa-dtv-requirements\/\">Destination Thailand Visa requirements<\/a>, because immigration status and tax residence are decided separately and one does not determine the other.<\/p>\n\n\n\n<h3 id=\"property-buyers\" class=\"wp-block-heading\">Property buyers<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Funds remitted to buy a condominium are frequently pre-2024 capital, which Por. 162\/2566 protects. The difficulty is evidential, not legal. Thai banks issue a <a href=\"https:\/\/www.thailawonline.com\/glossary\/fet-form\/\">Foreign Exchange Transaction form<\/a> on inbound transfers above the reporting threshold, and you need that form anyway to register <a href=\"https:\/\/www.thailawonline.com\/glossary\/foreign-quota\/\">foreign-quota ownership<\/a>. Keep it filed with your dated pre-2024 statements. Our guide to <a href=\"https:\/\/www.thailawonline.com\/moving-money-to-thailand-from-abroad\/\">moving money to Thailand from abroad<\/a> covers the mechanics, and <a href=\"https:\/\/www.thailawonline.com\/buying-a-condominium-in-thailand\/\">buying a condominium in Thailand<\/a> explains why the same paperwork does double duty at the <a href=\"https:\/\/www.thailawonline.com\/glossary\/land-office\/\">Land Office<\/a>.<\/p>\n\n\n\n<h3 id=\"investors-holding-digital-assets\" class=\"wp-block-heading\">Investors holding digital assets<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Gains on digital assets follow their own rules and interact with the remittance question in ways that catch people out. See <a href=\"https:\/\/www.thailawonline.com\/cryptocurrency-tax-in-thailand\/\">cryptocurrency tax in Thailand<\/a> before you move exchange balances onshore.<\/p>\n\n\n\n<h2 id=\"five-steps-to-take-before-your-next-remittance\" class=\"wp-block-heading\">Five steps to take before your next remittance<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Count your days honestly.<\/strong> Use entry and exit stamps, not memory. The 180-day line decides everything else.<\/li>\n\n\n\n<li><strong>Download statements dated 31 December 2023<\/strong> for every foreign account. This is the evidence that makes Por. 162\/2566 usable.<\/li>\n\n\n\n<li><strong>Stop commingling.<\/strong> Keep pre-2024 capital in accounts you do not pay new income into.<\/li>\n\n\n\n<li><strong>Read your double tax agreement<\/strong>, not a summary of it. Relief is usually a credit, not an exemption, and you generally have to claim it.<\/li>\n\n\n\n<li><strong>Register for a Thai <a href=\"https:\/\/www.thailawonline.com\/glossary\/tax-id\/\">tax ID<\/a><\/strong> if you are resident and remitting. See <a href=\"https:\/\/www.thailawonline.com\/register-a-tax-id-number-in-thailand\/\">registering a tax ID number in Thailand<\/a>. Filing without one is not possible, and the absence of one is not a defence.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Thai personal income tax runs on progressive rates to a top marginal rate of 35 percent, and returns for a calendar year are filed in the following January to March window. Deliberate non-declaration is a separate and more serious matter, as our page on <a href=\"https:\/\/www.thailawonline.com\/tax-evasion-and-money-laundering-in-thailand\/\">tax evasion and money laundering in Thailand<\/a> explains.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since September 2026 the Revenue Department also publishes a separate <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/english_form\/2026\/incomeforeign_eng_040869.pdf\" rel=\"nofollow noopener\" target=\"_blank\">Income Declaration for Foreign-Sourced Income<\/a> (listed on its <a href=\"https:\/\/www.rd.go.th\/english\/68443.html\" rel=\"nofollow noopener\" target=\"_blank\">2026 English forms page<\/a>, updated 10 September 2026). It asks, for the taxpayer and the spouse separately, for the source country, the year the income was earned, the amount remitted and its Section 40 category, from salary and dividends to cryptocurrency gains, rent, business income and gifts. It adds no tax, but it tells you what evidence to keep for each transfer. Our <a href=\"https:\/\/www.thailawonline.com\/thailand-remittance-tax-exemption-status\/#foreign-sourced-income-declaration-form\">remittance tracker<\/a> lists the categories in full.<\/p>\n\n\n\n<h2 id=\"related-regulatory-shifts\" class=\"wp-block-heading\">Related regulatory shifts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Two other changes are moving at the same time and affect many of the same people. Thailand&#8217;s <a href=\"https:\/\/www.thailawonline.com\/glossary\/visa-exemption\/\">visa exemption<\/a> framework is being cut back, which changes how long you can stay without a visa and therefore how easily you cross the 180-day tax line. See our companion article on the <a href=\"https:\/\/www.thailawonline.com\/new-visa-rules-thailand-30-day-visa-exemption\/\">2026 visa rule changes<\/a>. Separately, proposals to raise the foreign condominium quota continue to circulate without becoming law, covered in our piece on the <a href=\"https:\/\/www.thailawonline.com\/foreign-ownership-restrictions-in-thailand\/\">foreign ownership restrictions<\/a> that still apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last reviewed: 27 September 2026.<\/strong> The two conditions and the year the residence test attaches to were checked against the Revenue Department&#8217;s own question-and-answer sheet on section 41 paragraph 2 (its four-case table tests residence in the tax year the income arose), and the exemption was confirmed as still unpublished in the Royal Gazette on this date. Not re-checked: the individual double tax agreements mentioned.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an answer on your own facts, our fixed-fee written memo on <a href=\"https:\/\/www.thailawonline.com\/thai-tax-for-retirees\/\">Thai tax for retirees<\/a> covers residence, remitted income, pensions and filing under Thai law.<\/p>\n\n\n\n<h2 id=\"frequently-asked-questions\" class=\"wp-block-heading\">Frequently asked questions<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1788700000000\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is the Thailand foreign income exemption in force in 2026?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. As at 19 October 2026 the proposed exemption had not been published in the Royal Gazette, so it has no legal effect. The regime introduced by Por. 161\/2566 and Por. 162\/2566 continues to apply to the 2026 tax year. Plan on the current law and treat any future relaxation as a bonus.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000001\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Do I pay Thai tax on money I bring in if I stay under 180 days?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Not on foreign-sourced income. The remittance charge under section 41 paragraph 2 of the Revenue Code reaches only a person resident in Thailand, and residence means 180 days or more in the calendar year. Income from Thai sources is taxable regardless of how long you stay. Read more in our guide to <a href=\"https:\/\/www.thailawonline.com\/personal-income-tax-in-thailand\/\">personal income tax in Thailand<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000002\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can I still bring in savings from before 2024 tax free?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. Por. 162\/2566 places income earned before 1 January 2024 outside the reinterpretation, whenever you remit it. The practical requirement is evidence. Keep account statements dated 31 December 2023 and avoid mixing that capital with income earned afterwards.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000003\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Does a double tax agreement mean I pay nothing in Thailand?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Rarely. Most of Thailand&#8217;s treaties give relief as a credit for foreign tax paid rather than a full exemption, so you pay the higher of the two rates overall, and you generally have to claim it. A minority of treaty articles, notably some covering government-service pensions, do assign exclusive taxing rights to the paying state. The answer depends on your specific treaty and the specific category of income.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000004\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is money I transfer to buy a condominium taxable?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The purpose of the transfer is irrelevant. What matters is whether the money is assessable foreign income earned while you were a Thai tax resident, from 2024 onward. Pre-2024 capital remains protected. Keep the bank&#8217;s Foreign Exchange Transaction form, which you need in any event to register ownership under the foreign quota when <a href=\"https:\/\/www.thailawonline.com\/buying-a-condominium-in-thailand\/\">buying a condominium in Thailand<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000005\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What happens if the exemption is gazetted later in 2026?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The instrument will state its own effective date, and that date governs. It may or may not reach back over remittances already made. Because that is unknowable in advance, timing a large remittance around an unpublished instrument carries real risk. We re-verify this page against the Royal Gazette and update the date stamp above when the position changes.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"background:#f8f9fa;border-left:4px solid #1a5276;padding:20px;margin:30px 0;\">\n<h3 style=\"margin-top:0;\">Talk to a Thai lawyer about your remittance position<\/h3>\n<p>Serving foreigners in Thailand since 2006, ThaiLawOnline.com gives clear answers on Thai tax residence, remittance planning, and the documents you need before you transfer. We will tell you plainly whether a transfer is exposed and what evidence protects it.<\/p>\n<p><strong><a href=\"https:\/\/www.thailawonline.com\/contact-us\/\">Schedule a consultation<\/a><\/strong>, or read more about <a href=\"https:\/\/www.thailawonline.com\/property-taxes-in-thailand\/\">property taxes in Thailand<\/a> and <a href=\"https:\/\/www.thailawonline.com\/inheritance-tax-in-thailand\/\">inheritance tax in Thailand<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What changed: Nothing yet, and that is the point. The rules that govern money you bring into Thailand in 2026 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11426,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","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_featured_media_th":0,"tlo_featured_media_fr":0,"footnotes":"","tlo_reviewed_on":"","tlo_reviewed_by":"","tlo_edited_by":"","tlo_changelog":"[{\"date\":\"2026-11-04\",\"note\":\"Added the statute box with Thai, English and French text and checked the page against the official text\"}]","tlo_authority_on":"1","tlo_box_sections":"","tlo_box_cases":"","rank_math_focus_keyword":"thailand foreign income tax","rank_math_title":"Thailand Foreign Income Tax 2026: What Actually Applies","rank_math_description":"The 2024 remittance rules still govern your 2026 transfers. The talked-about exemption is not law. What applies now and what to do before you remit.","rank_math_breadcrumb_title":"Thailand Foreign Income Remittance Tax","rank_math_canonical_url":""},"categories":[16,135],"tags":[],"class_list":["post-3127","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-law-in-thailand","category-living-in-thailand","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/posts\/3127","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/comments?post=3127"}],"version-history":[{"count":20,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/posts\/3127\/revisions"}],"predecessor-version":[{"id":12678,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/posts\/3127\/revisions\/12678"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/media\/11426"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/media?parent=3127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/categories?post=3127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/tags?post=3127"}],"curies":[{"name":"\u0e14\u0e31\u0e1a\u0e40\u0e1a\u0e34\u0e25\u0e22\u0e39\u0e1e\u0e35","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}