Thailand since 2024.For informational purposes only. Thai tax legislation is evolving - verify with a registered Thai tax adviser. Order No. Por 161/2566 applies from 1 January 2024.
Thai PIT Remittance Calculator
Foreign Income Remittance Tax
Calculate your Thai personal income tax on remitted foreign earnings. Enter only assessable income after checking source, the year it arose and any exemption. Applies if you spend 180+ days in Thailand in a calendar year (tax residency trigger).
Approx: 1 AED ~ 9.7 THB | $1 USD ~ 36 THB
Enter taxable income or realised gain remitted, excluding returned capital. Assumes the income is taxable in Thailand; assess residence, year earned, deductions and credits separately.
Enter remittance amount above
Thai PIT Liability
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THB
Effective Rate
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on total remittance
Taxable Income (after deductions)
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THB
| Annual Taxable Income (THB) | Rate |
|---|---|
| 0 - 150,000 | 0% |
| 150,001 - 300,000 | 5% |
| 300,001 - 500,000 | 10% |
| 500,001 - 750,000 | 15% |
| 750,001 - 1,000,000 | 20% |
| 1,000,001 - 2,000,000 | 25% |
| 2,000,001 - 5,000,000 | 30% |
| 5,000,001+ | 35% |
Thailand Strategy
Key Rules & Planning Strategies
Thai personal income tax residency is triggered automatically once you spend 180 days or more in Thailand within a single calendar year. The days don't have to be consecutive. If you plan to return mid-year, track your Thai days carefully. Spending 179 days keeps you non-resident for that year and exempts all foreign income. Watch this closely in the year you move from Dubai.
Foreign income earned before 1 January 2024 remains subject to the old rules - it is not taxable regardless of when it is remitted. This includes IBKR portfolio gains accumulated during your Dubai years up to 31 December 2023. Keep a record of your portfolio's value on 31 December 2023; that's the line between gains that are exempt and gains that can be taxed. Income earned 2024 onward is subject to the new regime.
Thailand has DTAs with over 60 countries including the UK, India, Germany, France, Japan, and Singapore. These allow you to credit taxes paid in the source country against your Thai PIT liability, capped at the lesser of the foreign tax paid or the Thai tax on the same income. Thailand has a DTA with the UAE, in force since 2000. Eligibility, the actual source of investment income and tax paid must be checked; a UAE address on a brokerage account does not establish the income source.
Because Thailand taxes the capital gain component of remitted proceeds (the excess over cost basis), a portfolio with a low historical cost basis becomes a tax liability on every remittance. Do the reset in Dubai before you reach 180 days in Thailand. After that, only growth above the reset price can be taxed in Thailand, at up to 35%, when you bring money in.
The Thai Revenue Department has circulated a 2025 draft directive proposing that foreign income earned in 2024 or later may be remitted tax-free if brought into Thailand within the same calendar year it is earned. The directive had not been formally enacted as of mid-2026 - verify current status with a Thai registered tax adviser before planning around this provision.