ภาษีสำหรับชาวต่างชาติ: คำถามที่พบบ่อย

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

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.

If you are classified as a Thai tax resident (spending 180+ days in Thailand), the income you remit to Thailand may be taxable. However, under the Germany–Thailand Double Taxation Agreement (DTA), certain income types such as pensions, employment income, and business profits are covered to prevent double taxation. The rules depend on the income type: German state pensions usually remain taxable in Germany, while private pensions and savings may become taxable in Thailand if remitted.

For more information on the Thailand–Germany Double Tax Agreement and practical tax planning for German expats, check out our full webinar recording.

If tax is paid in overseas jurisdiction and then funds are transferred into Thailand, it does not mean that Thailand does not have the right to tax this asset. If the country’s Double Taxation Agreement states that there is no right for Thailand to tax the asset, then it may not be taxable. If that is not the case, and the Double Taxation Agreement says they ‘may’ or ‘potentially’ taxed in that jurisdiction, Thailand can tax you according to Thai foreign-sourced income tax rules. You may be able to use any tax paid as a credit against some of the tax that is owed. Therefore, this does not mean that you do not have to file, and you may potentially still be liable to be taxed in Thailand.

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

Yes. Thailand taxes only the foreign income that you remit or spend in Thailand. For example, if you earn $50,000 abroad but remit only $25,000, then Thai tax is calculated only on the $25,000.

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.

No, under Thailand’s remittance basis of taxation, only income remitted into Thailand in the same year it is earned is taxable. Income left overseas is not taxed in Thailand. However, starting from 2024, any income earned in that year and remitted in the same year becomes taxable. Pre-2024 savings remain exempt regardless of when remitted.

If money has been in a bank account since before 1 January 2024 it can be remitted to Thailand at any time in the future without being liable to tax. The notable amendment in Order No. P.162/2023 is the clarification added to the first item of Order No. P.161/2023, which stipulates that the new taxation rule does not affect income earned before 2024. This specific exemption provides a transitional period for taxpayers, allowing them to adapt to the new system without the worry of retrospective taxation.

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

Yes. Thailand taxes only the foreign income that you remit or spend in Thailand. For example, if you earn $50,000 abroad but remit only $25,000, then Thai tax is calculated only on the $25,000.

No, under Thailand’s remittance basis of taxation, only income remitted into Thailand in the same year it is earned is taxable. Income left overseas is not taxed in Thailand. However, starting from 2024, any income earned in that year and remitted in the same year becomes taxable. Pre-2024 savings remain exempt regardless of when remitted.

If you are classified as a Thai tax resident (spending 180+ days in Thailand), the income you remit to Thailand may be taxable. However, under the Germany–Thailand Double Taxation Agreement (DTA), certain income types such as pensions, employment income, and business profits are covered to prevent double taxation. The rules depend on the income type: German state pensions usually remain taxable in Germany, while private pensions and savings may become taxable in Thailand if remitted.

For more information on the Thailand–Germany Double Tax Agreement and practical tax planning for German expats, check out our full webinar recording.

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.

No. There is only one type of visa that is now exempt from foreign-sourced income tax, which is the LTR visa.

You can learn more about the tax benefits of Thailand’s Long-Term Resident (LTR) Visa here.