23 lines
886 B
Python
23 lines
886 B
Python
"""Thailand regime — 0% on foreign-sourced income, with a caveat.
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Thailand's 2024 remittance rule (Por 162/2566) made foreign income
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*remitted* into Thailand in the year earned (or the next) taxable.
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Money kept abroad is still untouched, and we assume the planner
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holds investments in offshore custody (IBKR US/UK, Schwab) and
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remits only the £100k spend. The 2024 rule does mean some of that
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remittance could be taxable; for v1 we mirror the Malaysian
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"foreign exempt" treatment and revisit when prod data lands.
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"""
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from __future__ import annotations
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from decimal import Decimal
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from fire_planner.tax.base import TaxBreakdown, TaxInputs, TaxRegime
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class ThailandTaxRegime(TaxRegime):
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name = "thailand"
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def compute_tax(self, inputs: TaxInputs) -> TaxBreakdown:
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del inputs
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return TaxBreakdown(notes=("thailand-foreign-exempt-v1", ), other=Decimal("0"))
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