Thailand
Thailand taxes residents (more than 180 days a year) on foreign income only when it is brought into Thailand, but since 1 January 2024 that applies whenever the money arrives, not just in the year it was earned, at up to 35%. The Long-Term Resident (LTR) visa is the tool that fixes this for wealthy people, pensioners and remote workers: it exempts overseas income brought in. The Thailand Privilege card buys easy residence from THB 650,000 but no tax relief. Plan remittances carefully and keep pre-2024 capital separate.
Latitax verdict
Foreign income brought into Thailand is now taxed; the LTR visa helps specific profiles.
Ideal for: LTR-eligible wealthy retirees and remote workers.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Verified35%
Capital gains
Unverified0% on SET-listed shares; otherwise progressive up to 35%
Inheritance / estate
Secondary5% for children above THB 100 million (10% for others)
Wealth tax
SecondaryNone
Corporate tax
Verified20%
Tax system
VerifiedRemittance basis: foreign income taxed when brought into Thailand
Research, not advice. Rates change; confirm with a qualified professional before acting. 11 official sources, reviewed 2026-09-29.