How are remote workers taxed?

If you are a Thai tax resident (living in Thailand >180 days in a tax year) you are taxed on Thailand‑source income and on foreign income only when that foreign income is remitted into Thailand. Foreign income kept abroad is not taxed. Recent rule changes mean foreign income earned before 1 Jan 2024 that is remitted now is generally not taxed; income earned from 2024 onward may be taxed when brought into Thailand unless it qualifies for recent relief measures (draft rules allow exemption if foreign income is remitted within the same calendar year or the following year). Non‑residents are taxed only on Thailand‑source income. The rules are time‑sensitive and under revision, so check the Thai Revenue Department guidance and consult a Thai tax advisor for your exact situation and timing to avoid unexpected liabilities. Official reference: Thai Revenue Department and leading Thai tax advisories (see rd.go.th and recent firm analyses).