Taxability

In Thailand, the tax implications of selling a house can vary based on several factors, including the duration of ownership and the type of property. Generally, sellers are subject to several potential taxes: Transfer Fee (2% of the registered value), Stamp Duty (0.5% unless exempt, in which case a Specific Business Tax of 3.3% applies), Withholding Tax (calculated at a flat rate of 15% of the assessed or actual selling price for corporations, or under a progressive income tax rate for individuals), and Capital Gains Tax, which is often considered under the Withholding Tax for individuals. The exact tax liability can depend on whether the seller is a company or an individual, the length of property ownership, and any applicable exemptions or deductions. It’s advisable for sellers to consult with a tax professional to understand their specific tax obligations and potential exemptions that may apply to their situation.

It is only the UK government pension which is only taxable in the UK. If you remit the property rental income then this is assessable income in Thailand

This would potentially cause the assets capital gains to be assessable income. You will need to check the DTA to see how properties are treated for tax purposes.

The rules are clear if you are a Thai tax resident then you are liable for capital gains tax on the property, depending on the DTA.

No. The purpose is not relevant, the question is what is the source of the money remitted into Thailand. If it is foreign sourced income then it is assessable income.

No, remittance exemptions for property purchases are not available. Taxation depends on the source of funds.