Question 1

How are capital gains from Germany treated if I live in Thailand?

Chas Begley · Accepted Answer

Capital gains from the sale of property or shares in Germany are usually taxable in Germany. If you remit the gains to Thailand, you may also face Thai taxation under the remittance rule, but you can typically offset this with a tax credit for German tax already paid.

Want to dive deeper into how the Thailand–Germany DTA affects you? Watch our webinar for clear, practical tax planning tips for German expats

Question 2

I am a DTV visa holder based in Thailand all year. I pay tax on my income in the UK. Does the UK DTA exempt me from tax in Thailand?

Chas Begley · Accepted Answer

As a DTV visa holder staying in Thailand for over 180 days (i.e., all year), you are considered a Thai tax resident. You must pay personal income tax on Thai-sourced income and foreign income brought into Thailand, such as UK earnings.

The UK-Thailand DTA does not exempt you from Thai tax but prevents double taxation. You can claim a tax credit in Thailand for taxes paid in the UK on the same income, reducing your Thai tax liability.

Watch this video to find out more about how the UK-Thailand DTA works. DTAs can be complex to manage, so please don’t hesitate to contact our team if you’d like to discuss further.

Question 3

Are digital nomads able to use DTAs to reduce tax liability in Thailand?

Chas Begley · Accepted Answer

Yes, digital nomads can utilise Double Taxation Agreements (DTAs) to minimise their tax liability in Thailand. Thailand has DTAs with over 60 countries.

DTAs prevent double taxation. If you are a tax resident, you can claim credits for taxes paid abroad on the same income. This lowers your Thai tax bill. For example, the US-Thailand DTA allows US expats to offset US taxes against Thai taxes. This can mean that you have no tax to pay in Thailand, but you still have an obligation to file.

We have lots of resources on Double Tax Agreements or, if you prefer, book a call with our team to discuss.

Question 4

Are foreign government defence pensions taxed in Thailand?

Chas Begley · Accepted Answer

Generally, defence/military pensions are taxed in the originating country if a Double Tax Agreement (DTA) with Thailand explicitly excludes them from Thai taxation. Countries like the US, Australia, the UK, Canada, and most EU countries typically include such exclusions.

Question 5

What documents are required to prove foreign tax already paid in Germany?

Chas Begley · Accepted Answer

To claim tax credits in Thailand, you must provide documentary evidence of German tax paid, such as:

German tax assessments (Steuerbescheid)
Withholding tax certificates from pensions or banks
Proof of remittances into Thailand

Without sufficient documentation, Thailand may not grant the credit. Learn more about the Thailand–Germany DTA in our full webinar here.

Question 6

Is US Social Security income taxable in Thailand?

Chas Begley · Accepted Answer

No, under the US-Thailand DTA, Social Security income is not taxable in Thailand.

Question 7

Would it also be the case if I did decide to remit some of my UK taxed rental income into Thailand? ie most be declared but no tax to pay in Thailand. No Thailand tax to be paid.

Chas Begley · Accepted Answer

UK rental property income is a assessable income source in Thailand. You can use tax paid as a credit against some or all of the potential tax owed.

You can learn more about tax assessable foreign-sources income here

Question 8

Israel DTA: Part of my salary is in Israel. I will not be working in Thailand at all and will be travelling often to other countries around Asia. I understand that the DTA between the two countries allows us to do so. In order to travel around Asia, would I need to make a formal document to show that I am paying taxes in Israel?

Chas Begley · Accepted Answer

The salary is taxable if remitted to Thailand, but only if remitted.

Question 9

Israel DTA: What would the process be of transferring money from Israel to Thailand according to the new regulations (in order to pay for schools or rent during our stay)? I would need to transfer some money on a monthly basis into Thailand to cover our ongoing expenses. Will this money be taxed?

Chas Begley · Accepted Answer

This is dependent on the source of the income. You may be able to use tax credits on the salary in Israel, but this is dependent on the terms of the DTA and the actual asset.

Question 10

Sweden DTA: What is the agreement between Sweden and Thailand about taxes regarding expats and Thai workers coming to Sweden to work?

Chas Begley · Accepted Answer

There is a DTA in place, but taxes are dependent on the asset you are remitting. These vary and you need to check each asset type in the DTA. You can read the Thailand-Sweden DTA here.

Question 11

Can expats use tax credits for taxes paid in other countries?

Chas Begley · Accepted Answer

Yes, taxes paid in another country can be claimed as a credit according to the terms of the relevant DTA.

Question 12

Does Thailand tax foreign retirement income?

Chas Begley · Accepted Answer

Thai tax residents are liable for tax on foreign sourced income if remitted to Thailand. From January 1, 2024, new tax rules apply to income from outside Thailand. If you’re a Thai tax resident and you bring in more than 120,000 THB (or 220,000 THB for married couples) from foreign retirement income to Thailand, you will need to file a Thai tax return. You do get Thai allowances and deductions, and can potentially use tax paid on that retirement income as a tax credit against tax owed in Thailand, but this depends on the specific DTA between the jurisdication where your retirement pension is based and Thailand.

Learn more about tax filing requirements for expats in Thailand by listening to this short podcast.

Question 13

Are UK pensions taxed in Thailand?

Chas Begley · Accepted Answer

Yes, UK pensions are subject to taxation in Thailand if you are a Thai Tax resident, which is defined as someone living in Thailand for 180 days or more in a calendar year. Thailand taxes residents on foreign sourced income remitted to Thailand. This includes UK pensions. If you transfer the UK pension to Thailand it is taxable. However, there is a double taxation agreement (DTA) between the UK and Thailand, which aims to prevent the same income from being taxed in both countries. This agreement may allow for some relief or exemptions, depending on the nature of the pension and other individual circumstances. It is advisable to consult with a tax professional to understand how the DTA applies to your specific situation and to ensure compliance with both UK and Thai tax laws. If it is a State pension or private pension, these are both taxable in Thailand. You can use any tax paid already as a credit against any tax owed in Thailand.

Learn more about Double Tax Agreements for expats in Thailand by watching our video here.

Question 14

Will our UK pension be taxed in Thailand when it’s already been taxed in the Uk , I send my pension over from the UK to my Thai bank every five or six months .

Chas Begley · Accepted Answer

If you living in Thailand for 180 days or more in a calendar year and you transfer (remit) in more than THB120,000 (or THB220,000 for married couples) per year of foreign-sourced income from outside Thailand, you'll need to file a tax return for 2024.

This includes UK pensions. You can use any tax you have paid as credit against tax owed in Thailand, but it doesn’t mean you don’t have to file and you may have further tax to pay.

Question 15

I have a specific question related to my QROPS money purchase pension scheme. If, at the end of December 2023, my funds under investment were (say) £100k, this allows me to drawdown (say) £13.5k per annum. If (say) my funds under investment grow by 7.5% by the end of 2024 – so then my pot is £107.5k – and then I drawdown £13.5k and remit to Thailand – is my liability on either £7.5k (the gain since the end of December 2023), the whole amount of my drawdown (£13.5k), or £0k (can I claim to be drawing down from the capital sum at the end of December 2023?

Chas Begley · Accepted Answer

Pensions are taxed on income, not gains on the pension structure. This is subject to how much income has been remitted, if tax has been paid on this elsewhere and if there is a DTA in place. If there is no DTA, Thailand has the full right to tax any remittance as income, and there is no credit to be given due to no DTA in place.

Question 16

To retire in Thailand permanently, I would have to be 100% certain that the sale of my house was not taxable as I would be paying Thai tax at 35%.

Chas Begley · Accepted Answer

We need more context around this to give a definitive answer, but in principle you could sell the asset while you are a non-Thai tax resident. You need to check the DTA in place between the country where the house is situated and Thailand.

Question 17

Are US military or US civil service pensions taxable in Thailand?

Chas Begley · Accepted Answer

No, these pensions are exempt under the Double Taxation Agreement (DTA).

Question 18

Danish pension and DTA: I am retired and come from Denmark, which has a DTA with Thailand. Tax has been paid on all of my income in Denmark. I send my monthly pension from Denmark to Thailand every month. With the new rules, do I have to pay anyone for tax on the pension I transfer to Thailand?

Chas Begley · Accepted Answer

You must check the Danish DTA for that specific type of pension. If there are no special rules to say that it is not taxable, then it is potentially taxable in Thailand. If the tax you paid in Denmark is considerably higher than the tax rate in Thailand, you may not need to pay anymore, as the DTA is there to protect you against paying more than the tax rate of your own country. Even if there is noextra tax to pay, it is likely you will still have to file a tax return.

You can read the Thailand-Denmark DTA here

Question 19

Has there been any clarification or ruling on whether remittances from Australia which have already been taxed or have satisfied the tax requirements of Australia will be taxed again here? Or have they ruled whether we will receive a tax credit for any tax already paid in Australia if there is a double tax treaty with Australia? In my case the money I would be bringing in here would be dividend distribution from Australian shares. I file taxes in Australia each year and declare these dividends and any Australian tax obligations are met. These are privately held shares (not through a superannuation or pension scheme).

Chas Begley · Accepted Answer

Regarding your overseas dividends, as a Thai-tax resident, these are taxable in Thailand if remitted. You can potentially offset taxed owed with tax credits from taxes paid in Australia. Remember, you're taxed only on the amount remitted to Thailand.

Question 20

Canada DTA: I am in Thailand on a retirement Visa and receiving income to my bank account in Canada from investments and a rental property. This income has already been taxed in Canada. If I send funds to myself here in Thailand, will the funds be taxed in Thailand as well, or will it be charged the difference between the tax rate in Canada and the tax rate in Thailand?

Chas Begley · Accepted Answer

You must check the DTA for assets being remitted from. Canada. If there are no special rules to say that the assets being remitted are not taxable, then they are potentially taxable in Thailand. If the tax you paid in Canada is considerably higher than the tax rate in Thailand, you may not need to pay anymore, as the DTA is there to protect you against paying more than the tax rate alreay paid. Even if there is noextra tax to pay, it is likely you will still have to file a tax return.

Learn more about Double Tax Agreements for expats in Thailand by watching our video here.

Question 21

Australia DTA: Are Australian government pensions, such as military based pensions, exempt from tax in Thailand due to the DTA in place?

Chas Begley · Accepted Answer

In the Australian-Thai DTA, bothvivil service and military pensions are exempt from tax in Thailand.

For more information on the Australia-Thailand DTA and other tax planning information for Australians watch our webinar here.

Question 22

-I'm a US resident trading options for income and am moving to Thailand soon. Will I be taxed twice; by USA and Thailand when staying over 180 days?

Chas Begley · Accepted Answer

If you transfer your investments to Thailand, you may be subject to capital gains tax. Any tax already paid can potentially be used as a credit against the tax owed in Thailand. Remitting funds to Thailand from investments would classify as an assessable income source.

Question 23

Does Thailand have, or will it have, a tax credit system for taxes paid on foreign income?

Chas Begley · Accepted Answer

Yes. This is for the 61 Double Taxation Agreement countries in place. The is a tax credit system with these 61 countries

Learn more about Double Tax Agreements for expats in Thailand by watching our video here.

Question 24

Given that the UK tax year differs from the Thai tax year, how is this addressed when calculating Thai tax liability for income earned in the UK across the two UK tax periods that fall within one Thai tax year?

Chas Begley · Accepted Answer

We calculate manually the tax paid in the UK over the calendar year, using your tax return/records from April 2024 and then estimate the tax in the UK for the remaining calendar year.

Question 25

US DTA question: Is there a detailed guide of the effect of this law for US citizens, as it relates to the tax agreement between the two countries?

Chas Begley · Accepted Answer

You are able to read through the DTA between the US and Thailand for your specific investments, savings or assets.

Learn more about Double Tax Agreements for expats in Thailand by watching our video here.

Question 26

DTA misunderstanding: Is it true that if your pension is taxed at the source, then Thai tax does not apply?

Chas Begley · Accepted Answer

This is untrue. If the pension is transferred or remitted into Thailand, there is potentially a tax obligation depending on the specific DTA.

Learn more about Double Tax Agreements for expats in Thailand by watching our video here.

Question 27

UK Army pension: I’m a 61-year-old on a retirement visa. Will I be taxed on my Army pension which is already taxed in the UK? I also receive a war disability pension from the UK which is tax free.

Chas Begley · Accepted Answer

Certain types of pensions in different countries, such as government or civil service pensions, are not taxable in Thailand, depending on the DTA. UK Army pensions are not taxable in Thailand.

Question 28

It is to my understanding that Thailand is forbidden from taxing US Social Security income. Is there any difference on how the money is remitted into Thailand such as a monthly remittance or an annual lump sum transfer?

Chas Begley · Accepted Answer

US Social Security is tax exempt under the USA-Thailand DTA. There are no differences between if you remit monthly or annually. We recommend you watch our webinar on the USA DTA for more information

Question 29

US specific: Are Social Security, US government and military pensions and 401k or similar accounts potentially liable for tax?

Chas Begley · Accepted Answer

In the US DTA, it specifically states that US government and military pensions are not taxable in Thailand. 401k and similar accounts, however, are taxable in Thailand. You can use any tax paid on them as tax credit if they are remitted to Thailand.

Question 30

UK DTA: I’ve got two pensions and I transfer money to a Thai bank account every 5 months. Do we need to worry about tax as Thailand and the UK have a DTA, plus the money is already being taxed in the UK?

Chas Begley · Accepted Answer

Potentially, yes. This is dependent on the tax rate in the UK and if it was remitted into Thailand. State and private pensions in the UK are taxable in Thailand, but you can use tax already paid as a credit. Even if your tax rate is high in the UK, and even if there is no tax to pay in Thailand for your situation, you will still have to file a tax return.

Learn more about Double Tax Agreements for expats in Thailand by watching our video here.

Question 31

My reading of the UK - Thailand Double Taxation Agreement Article 19 (2) & (3) is that a UK Civil Service Pension paid to a UK national resident in Thailand over 180 days a year is not taxable in Thailand.  Is this correct ?

Chas Begley · Accepted Answer

Correct, the UK/Thai DTA shows that government services and government pensions are not taxable in Thailand and only in the UK.

Question 32

If my only income is a government pension from my home country and the double tax agreement clearly states it is "only" taxed in my home country, do I still need to file taxes in Thailand?

Chas Begley · Accepted Answer

If the DTA states that it is not assessable income in Thailand, you do not need to file this on a Thai tax return.

Question 33

UK tax on pension: My pensions are already taxed at 20% by the UK Inland Revenue, but now Thai tax wants to take an extra 20% on the already taxed funds transferred to Thailand. I am told not to worry because there is a double taxation agreement in place. So who will blink first? A few years ago I asked the UK tax authorities if I could just pay Thai tax, but they said no.

Chas Begley · Accepted Answer

The most important factors are how much tax you have paid, and how much have you received. You must calculate the net and gross and consider how much of that was sent to Thailand. You can then use that tax amount to deduct as a credit. It is not as straightforward as just considering a 20% tax rate: you must work out your net and gross from what was actually taxed. You cannot use your UK allowances, you get a Thai tax allowance. You will likely have to file a tax return in Thailand. There could be tax to pay in Thailand depending on the taxable income amount and your existing tax credits.

Learn more about Double Tax Agreements for expats in Thailand by watching our video here.

Question 34

I am on a retirement visa here in Thailand at 57 years of age; I am a US citizen living on money brought to Thailand many years before 2024. In the future, I will need to access my 401k. Hopefully, I will also access social security around the same time. I believe I will need to pay additional tax in Thailand for my social security in the future, but as far as my 401k and paying any additional tax,

Chas Begley · Accepted Answer

Here is the US-Thai Double Taxation agreement. It sets out how certain assets are taxed and the articles in the DTA take precedent over local domestic Thai tax rules. We will host a webinar specifically on the US DTA next month, which I will invite you to join, as many people have had similar questions.

Social Security is mentioned in the DTA and is not taxable in Thailand. Here is the extract from the DTA from article 20 part 2 which mentions that social security shall be taxable only in the USA.

Article 20 (2) Notwithstanding the provisions of paragraph 1, social security benefits and other similar public pensions paid by a Contracting State to a resident of the other Contracting State or a citizen of the United States shall be taxable only in the first- mentioned State.

For 401k’s there is no such article in the DTA. This means that if you remit your 401k into Thailand, then it is an assessable income in Thailand if you are a Thai tax resident.

Learn more about Double Tax Agreements for expats in Thailand by watching our video here.

You can find out more about Thailand’s tax rates, allowances and deductions here or if you prefer to listen to a short podcast here

Question 35

Should I record the balances for my overseas accounts as of the 31st December 23, and I can transfer all of that in tax free?

Chas Begley · Accepted Answer

Yes. If you have the account balances as of December 31st, 2023, then this is not taxable income in Thailand as per the November announcement. (Order No. P.162/2023)

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FAQ Tags

Documentation and Compliance

What documents are required to prove foreign tax already paid in Germany?

Should I record the balances for my overseas accounts as of the 31st December 23, and I can transfer all of that in tax free?

Double Taxation Agreement (DTA)

How are capital gains from Germany treated if I live in Thailand?

I am a DTV visa holder based in Thailand all year. I pay tax on my income in the UK. Does the UK DTA exempt me from tax in Thailand?

Are digital nomads able to use DTAs to reduce tax liability in Thailand?

Israel DTA: What would the process be of transferring money from Israel to Thailand according to the new regulations (in order to pay for schools or rent during our stay)? I would need to transfer some money on a monthly basis into Thailand to cover our ongoing expenses. Will this money be taxed?

Sweden DTA: What is the agreement between Sweden and Thailand about taxes regarding expats and Thai workers coming to Sweden to work?

Can expats use tax credits for taxes paid in other countries?

Are US military or US civil service pensions taxable in Thailand?

Danish pension and DTA: I am retired and come from Denmark, which has a DTA with Thailand. Tax has been paid on all of my income in Denmark. I send my monthly pension from Denmark to Thailand every month. With the new rules, do I have to pay anyone for tax on the pension I transfer to Thailand?

Australia DTA: Are Australian government pensions, such as military based pensions, exempt from tax in Thailand due to the DTA in place?

Does Thailand have, or will it have, a tax credit system for taxes paid on foreign income?

Given that the UK tax year differs from the Thai tax year, how is this addressed when calculating Thai tax liability for income earned in the UK across the two UK tax periods that fall within one Thai tax year?

US DTA question: Is there a detailed guide of the effect of this law for US citizens, as it relates to the tax agreement between the two countries?

DTA misunderstanding: Is it true that if your pension is taxed at the source, then Thai tax does not apply?

UK Army pension: I’m a 61-year-old on a retirement visa. Will I be taxed on my Army pension which is already taxed in the UK? I also receive a war disability pension from the UK which is tax free.

It is to my understanding that Thailand is forbidden from taxing US Social Security income. Is there any difference on how the money is remitted into Thailand such as a monthly remittance or an annual lump sum transfer?

US specific: Are Social Security, US government and military pensions and 401k or similar accounts potentially liable for tax?

UK DTA: I’ve got two pensions and I transfer money to a Thai bank account every 5 months. Do we need to worry about tax as Thailand and the UK have a DTA, plus the money is already being taxed in the UK?

My reading of the UK – Thailand Double Taxation Agreement Article 19 (2) & (3) is that a UK Civil Service Pension paid to a UK national resident in Thailand over 180 days a year is not taxable in Thailand. Is this correct ?

If my only income is a government pension from my home country and the double tax agreement clearly states it is “only” taxed in my home country, do I still need to file taxes in Thailand?

Foreign-Sourced Income

I am a DTV visa holder based in Thailand all year. I pay tax on my income in the UK. Does the UK DTA exempt me from tax in Thailand?

Are digital nomads able to use DTAs to reduce tax liability in Thailand?

What documents are required to prove foreign tax already paid in Germany?

-I’m a US resident trading options for income and am moving to Thailand soon. Will I be taxed twice; by USA and Thailand when staying over 180 days?

Taxability

How are capital gains from Germany treated if I live in Thailand?

Are foreign government defence pensions taxed in Thailand?

Is US Social Security income taxable in Thailand?

Would it also be the case if I did decide to remit some of my UK taxed rental income into Thailand? ie most be declared but no tax to pay in Thailand. No Thailand tax to be paid.

Does Thailand tax foreign retirement income?

Are UK pensions taxed in Thailand?

Will our UK pension be taxed in Thailand when it’s already been taxed in the Uk , I send my pension over from the UK to my Thai bank every five or six months .

Thai Tax Residency

To retire in Thailand permanently, I would have to be 100% certain that the sale of my house was not taxable as I would be paying Thai tax at 35%.

Visa and Tax Declarations

I am a DTV visa holder based in Thailand all year. I pay tax on my income in the UK. Does the UK DTA exempt me from tax in Thailand?

Are digital nomads able to use DTAs to reduce tax liability in Thailand?

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