Expat Tax: Frequently Asked Questions
Thank you for visiting our Thailand Expat Tax FAQ page. We answer questions received from expats, anonymised for privacy, to help others navigate the new tax rules.
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If the assets are classed as assessable income and you are claiming the tax credits, you still have to file a tax return.
If the DTA states that it is not assessable income in Thailand, you do not need to file this on a Thai tax return.
The Canadian / Thai DTA is quite favourable for Thai tax residents. Pensions are only taxable in Canada and for investment capital gains you can use any tax paid in Canada as a credit.
If the source of the funds is your personal pension, then by remitting the funds to your wifes Thai account, it doesn’t cause a tax implication for your wife, but still for you who remitted the funds.
Your tax return would need to include both the transfers to your Thai account and to your wife’s Thai account. You cannot simply pass the 300k on to your wife’s personal income tax.
The 190k is on top of the 60k personal allowance.
The spouse allowance is if they are not working and you want to file jointly.
So if you and your wife are over 65
190k
60k
60k
THB310k of assessable income can be remitted before the tax brackets.
Plus any other deductions or allowances (like Thai medical insurance)
Then the first 150k is tax exempt. So you can in effect bring in 460k THB of foreign sourced income or assessable income and not pay tax.
You do have to file if the income is greater than 220k jointly.
UK defined benefit company pension are assessable income in Thailand if remitted. (You can use any tax paid as a credit.
This is classed as assessable income if it is remitted to Thailand at anytime in the future.
If you living in Thailand for 180 days or more in a calendar year and you transfer (remit) in more than THB120,000 (or THB220,000 for married couples) per year of foreign-sourced income from outside Thailand, you’ll need to file a tax return for 2024.
This includes UK pensions. You can use any tax you have paid as credit against tax owed in Thailand, but it doesn’t mean you don’t have to file and you may have further tax to pay.
Superannuation is classed as pension income. I have a video explainer video for the Australian / Thai Double Taxation agreement. Here is the video https://youtu.be/y1chBfp8_XE
If you withdraw and remit (transfer to Thailand) AUD6,000 per month, then AUD72k (1.7m THB) is assessable income.
You can deduct off your allowances and deductions, then you will follow the Thai tax tables.
Under domestic Thai personal income tax rules for Thai tax residents (180 days or more in Thailand) you are liable to pay income tax on any pensions remitted to Thailand. You can use any tax already paid as a credit, but as you mentioned this doesn’t help with Superanuation pensions.
Anything remitted to Thailand is taxed as assessable income. It is not on the capital gains, it is a pension, therefore the pension amount you transfer to Thailand is assessable income in Thailand. You get your Thai allowances and deductions and can also deduct up to THB100,000 off the pension before using the tax tables.
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
The UK state pension is considered assessable income in Thailand if remitted. You can use any tax paid as a credit.
This depends on the type of pension that you have. If this is a government pension or civil service pension there are exclusions for tax under the double taxation agreement. If it is a Superannuation, annuity or age pension, then these are assessable income sources if remitted to Thailand if you are a Thai tax resident (180 days or more in Thailand in a calendar year)
You may find our webinar on the Thailand-Australia Double Tax Treaty useful; you can watch it here.
It depends on the source of the money that you remit and whether they are classed as foreign sourced income. Thailand tax residents are liable for taxes on their foreign-sourced income remitted to Thailand. This means if you’re considered a tax resident in Thailand—defined as someone who spends 180 days or more in the country in a calendar year—you must include your income remitted from abroad in your annual tax return and pay Thai taxes on it. However, to avoid double taxation (paying taxes on the same income in both Thailand and the country where the income was earned), Thailand has double tax treaties with 61 countries that allow for tax credits or exemptions. It’s important to consult a tax professional to understand how these treaties may apply to your situation and to ensure compliance with Thai tax laws while maximising available benefits.