Transcript of the above video: 

As the title of this video suggests, we are discussing a lot of online talk about tax that is kind of nonsensical. I actually received a recent email from a viewer, quoting directly: "Dear Ben, the latest article, Worrying Expat Land, you may find interesting, and the article is titled, we will put this up on screen, this is from the Chang Rai Times, chiangraitimes.com, the article is titled: Thailand's Government Introduces 5 Policy Shifts That Could Affect Expats. Quoting directly: "While visa rules decide who stays in Thailand, tax reforms decide how much tax they pay. From January 1, 2025, Thailand moved to a stricter interpretation of its Global income tax system. Anutin's Cabinet then sped up enforcement with a Royal Decree on November 10." 

Well this became the question. What Royal Decree on November 10? And I am going to go ahead and put this on screen. I went over, I put in Thai Tax Royal Decree on 10 November. Google AI comes up with "there is no known specific Thai Tax Royal Decree that was published on 10 November 2025. A Royal Decree typically takes effect the day after its publication in The Royal Gazette. However, on November 25, 2025, the Thai Cabinet approved draft Royal Decrees for new tax incentives, that are expected to be published and take effect soon". And it quotes, it cites - we will put that on screen - it cites, there are articles and things about incentives, and I went and looked at that, and there are some tax breaks that could be put upon folks or applied to people that are in certain categories of business but there has been no change. To the best of my knowledge, as of the time of this video, there has been no change to the tax rules as they have been existing since the memorandum promulgated at the end of quarter 3 going into quarter 4 of 2023 that changed things from January 1, 2024. So I'm not aware of that. And then they go into some other stuff talking about the 180 days and yeah, we've talked about that at length in many other videos. Yes, if you do more than 180 days in Thailand then you could be considered tax resident. That has implications on the analysis regarding assessability as well as liability regarding tax. And then they go into the fact that the timing of earned income in one year versus the next year; yeah all of that has been in effect for quite some time. I don't really know, I haven't seen anything that occurred on November 10th that suggests that we've seen any fundamental change with regard to the tax regime here in Thailand. So, I've done videos on that. In fact it was my understanding the Government came out in affirmatively said, and I did videos at the time that they're not going to be doing that. If anything yeah, that's affirmatively not going to be happening. So at least for now, we're in the tax system we've been dealing with or at least through calendar year 2024 we were dealing with. As we are proceeding to the conclusion of 2025, presumably we will be dealing with for this past tax year with regard to filings and deadlines and things for next year. So that's basically where things are left. 

That being said, there may be some material facts here that I'm not aware of, so we will certainly be keeping you updated on this channel as the situation evolves.