Q: What criteria does the Revenue Department use to tax foreign income? Q: Is all foreign income subject to taxation? Not all foreign income is taxable, as the department sets conditions using three main criteria. Before 2024, individuals with foreign income could reduce their tax burden as the personal income tax conditions for such foreign income specified if it was brought into Thailand in the same year it was earned, it would be subject to income tax by the Revenue Department. For foreign income earned before Jan 1, 2024, the old conditions still apply.
