Tax when relocating: residence days and income remittances

Do not treat every transfer as income

The Revenue Department’s section 41 guidance uses 180 days or more in a calendar year. For foreign-source income earned from 1 January 2024 while meeting the residence condition, it addresses later remittance, including in another year. Work performed in Thailand needs a separate source analysis. Do not combine documented savings, loans and current salary into one unsupported category.

Prepare evidence for the calculation

Keep entry/exit dates, contracts, statements, earning and remittance dates and tax-payment certificates. Foreign tax relief depends on the applicable treaty, income category, limits and evidence; a foreign payment does not automatically eliminate Thai liability. Confirm current rules and any status-specific exemption with Revenue before filing. This guide neither calculates personal tax nor determines Russian tax residence.

Next steps

1. Prepare a day-count calendar for each year.
2. Separate funds by source and year earned.
3. Match remittances to supporting statements.
4. Check treaty relief, exemptions and credits before filing.

Official sources

• Revenue Department — Foreigners and foreign-sourced income, section 41 ↗

  Checked: 2026-10-19

• Revenue Department — Foreign income tax credit guide and calculation tool ↗

  Checked: 2026-10-19