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Guide to Tax on Property Sales and Rental Income
Learn how Thailand taxes your income from property sales and rental income, in Thailand and overseas. A comprehensive guide for expats.
www.expattaxthailand.com
Foreign Property Sales
For expats with foreign property, the tax treatment of capital gains from sales hinges on Thailand’s remittance-based tax system. Here are the key points to consider:- Only Assessable if Remitted to Thailand: Capital gains from foreign property sales are only taxable in Thailand if the proceeds are remitted or transferred into the country. If the income remains outside Thailand, it does not trigger Thai tax liabilities.
- Income from Pre-Residency Sales: If income from a foreign property sale is held in a bank account before becoming a Thai tax resident, it is not considered assessable in Thailand at any time. This aspect makes timing crucial—by strategically planning the start of Thai tax residency, expats can avoid significant tax liabilities on gains from prior sales.
- Sales During Thai Tax Residency: Selling a property and remitting the proceeds while a Thai tax resident makes the capital gains assessable, resulting in a tax obligation. Any capital gains from a foreign property sale transferred into Thailand during tax residency are treated as taxable income, creating a potential tax bill.
