The Revenue Department recently issued Departmental Instruction no. Paw 162/2566 on 20 Nov 2023 to guide the interpretation of the Departmental Instruction no. Paw 161/2566 published earlier regarding the personal income tax on foreign-sourced income.
The Instruction gives guidance that foreign-sourced income earned before 1 Jan 2024 and remitted into Thailand will not be subject to income tax.
The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.
Jack Sheehan
Partner, Head of Regional Tax
Thailand
Jack is a Partner and Tax Leader at the firm.
Jonathan Blaine
Tax Director | Co-Head of Regional Compliance & Investigations | Head of Learning and Development
Thailand
Jonathan is the Director of our Thailand Tax Team and the Regional Co-head of the Compliance and Investigations practice group.
Jidapa Tiamsuttikarn
Senior Tax Manager
Thailand
Jidapa is a Senior Tax Adviser with extensive experience advising clients on Thai and international tax laws.
