Question 1

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.

Question 2

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 3

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 4

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 5

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 6

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 7

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 8

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 9

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 10

I understand that American social security can not be taxed in Thailand when transfered to a bank account there, i am wondering if this would include American veteran benefits as not taxable income because they are also 'government payments' like social security. Is this correct?

Chas Begley · Accepted Answer

Veterens pensions are classed as government pensions. Both Social Security and government pensions are excluded from Thai income tax due to the Double Taxation Agreement. You don't need to file a Thai tax return or get a Tax ID number

Question 11

I live in Thailand with my 3 children at the moment. I am divorced. I have my UK old age pension. What tax would I have to pay in Thailand. I'm 67 what allowance would I get before I paid tax?

Chas Begley · Accepted Answer

You will have to file a tax return, but with your allowances and deductions, its likely you won't have a tax obligation. We can file this for you with our essential tax filing. Here is more information.

Question 12

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 13

Do I still have to pay tax in Germany if I become a Thai tax resident?

Chas Begley · Accepted Answer

If you are classified as a Thai tax resident (spending 180+ days in Thailand), the income you remit to Thailand may be taxable. However, under the Germany–Thailand Double Taxation Agreement (DTA), certain income types such as pensions, employment income, and business profits are covered to prevent double taxation. The rules depend on the income type: German state pensions usually remain taxable in Germany, while private pensions and savings may become taxable in Thailand if remitted.

For more information on the Thailand–Germany Double Tax Agreement and practical tax planning for German expats, check out our full webinar recording.

Question 14

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 15

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 16

What about private pensions, savings, and investments from Germany - asr they taxable in Thailand?

Chas Begley · Accepted Answer

Private pensions, dividends, interest, and other investment income may be taxable in Thailand if you are a Thai tax resident and remit the income into Thailand in the same year it is earned (post-2024 rules). If German tax is already paid, you may claim a foreign tax credit in Thailand.

Learn more about the Thailand–Germany DTA in our full webinar here.

Double Taxation Agreement (DTA)

Categories