Question 1

If my only income is a government pension from my home country and the double tax agreement clearly states it is "only" taxed in my home country, do I still need to file taxes in Thailand?

Chas Begley · Accepted Answer

If the DTA states that it is not assessable income in Thailand, you do not need to file this on a Thai tax return.

Question 2

I am a DTV visa holder based in Thailand all year. I pay tax on my income in the UK. Does the UK DTA exempt me from tax in Thailand?

Chas Begley · Accepted Answer

As a DTV visa holder staying in Thailand for over 180 days (i.e., all year), you are considered a Thai tax resident. You must pay personal income tax on Thai-sourced income and foreign income brought into Thailand, such as UK earnings.

The UK-Thailand DTA does not exempt you from Thai tax but prevents double taxation. You can claim a tax credit in Thailand for taxes paid in the UK on the same income, reducing your Thai tax liability.

Watch this video to find out more about how the UK-Thailand DTA works. DTAs can be complex to manage, so please don’t hesitate to contact our team if you’d like to discuss further.

Question 3

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

Double Taxation Agreement (DTA)

Categories