Question 1

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 2

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 3

Are German state pensions taxed in Thailand?

Chas Begley · Accepted Answer

No. German state pensions (statutory pensions, government service pensions) remain taxable only in Germany under the DTA. Thailand does not have taxing rights over this income, even if you remit it. 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 4

How does the Germany–Thailand DTA protect me from double taxation?

Chas Begley · Accepted Answer

The DTA sets out which country has the right to tax different income streams. For example:

Government service pensions are generally taxed in Germany only.
Private pensions, employment income, and investments may be taxed in Thailand if you are a Thai tax resident and remit the income into Thailand.
If both countries tax the same income, Thailand generally grants a foreign tax credit for taxes already paid in Germany

For further details on the Thailand–Germany Double Tax Agreement and tailored strategies for German expats, please view our full webinar recording

Question 5

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 6

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 7

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 8

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 9

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 10

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 11

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 12

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 13

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 14

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 15

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 16

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 17

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 18

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 19

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 20

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 21

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 22

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 23

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 24

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 25

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 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.

ข้อตกลงการเก็บภาษีซ้ำซ้อน (DTA)

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