Usually, yes, if you are a Thai tax resident and you bring the pension into Thailand in the same tax year it is paid. If you do not remit it to Thailand, Thai tax does not apply.
Thailand taxes foreign-sourced income on a remittance basis for residents. Pensions fall within ‘assessable income’ under Section 40(1), so a pension becomes taxable once transferred into Thailand. The key test is residence and timing of remittance within the same calendar year. See our explainer on assessable foreign-sourced income and how the remittance rule works.
Category: Overseas Pensions
