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.
