外籍人士税务：常见问题

To claim tax credits in Thailand, you must provide documentary evidence of German tax paid, such as:

• German tax assessments (Steuerbescheid)
• Withholding tax certificates from pensions or banks
• Proof of remittances into Thailand

Without sufficient documentation, Thailand may not grant the credit.

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

Pre-2024 funds can be remitted tax-free, but you must prove they were earned before 2024. The Revenue Department uses a ‘first-in, first-out’ method. For example, if you had €90,000 in your account at the end of 2023 and later withdrew €50,000, you can demonstrate this withdrawal came from pre-2024 savings. Bank statements are essential for proof.

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.

Yes, digital nomads can utilise Double Taxation Agreements (DTAs) to minimise their tax liability in Thailand. Thailand has DTAs with over 60 countries.

DTAs prevent double taxation. If you are a tax resident, you can claim credits for taxes paid abroad on the same income. This lowers your Thai tax bill. For example, the US-Thailand DTA allows US expats to offset US taxes against Thai taxes. This can mean that you have no tax to pay in Thailand, but you still have an obligation to file.

We have lots of resources on Double Tax Agreements or, if you prefer, book a call with our team to discuss.

If it can be proven that the work was done overseas, and the salary is not from work conducted in Thailand, then you can justify that it is not liable for tax in Thailand. However, if the work was conducted whilst living and working in Thailand, then it is potentially taxable in Thailand.

It is not the whole account profit that is taxed, but the gains on assets you sell and remit into Thailand. For example, if you sell shares for a gain and remit the proceeds, the gain portion is taxable in Thailand. Accurate records of cumulative gains are essential for compliance.

Yes. Thailand taxes only the foreign income that you remit or spend in Thailand. For example, if you earn $50,000 abroad but remit only $25,000, then Thai tax is calculated only on the $25,000.

Foreign income is taxed for DTV visa holders who have stayed in Thailand for more than 180 days in a calendar year qualifying them as tax residents.

If this is you, you are taxed on assessable foreign income that you bring into the country. Assessable income encompasses a broad range, including income from employment, freelance work, capital gains, rental income and intellectual property.

For more information, see our article on the tax implications of the DTV visa or book a call with our team to discuss your personal circumstances.

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.

Yes. Any funds spent in Thailand from foreign income—whether paid to a school, a landlord, or transferred to a Thai spouse—count as remittance if you are a tax resident. These amounts must be included in your Thai tax return.

Yes, you can work remotely for a foreign company on a DTV visa without paying Thai taxes if you stay less than 180 days in a calendar year. Non-residents only pay tax on Thai-sourced income. Remote work for a foreign employer is not Thai-sourced. However, if you stay 180 days or more, you become a tax resident and any foreign income brought into Thailand is taxable and you must file a return.

For more information on the DTV and tax, see our article here. If you would like to talk it through, book a call with our team.

Yes, digital nomads can utilise Double Taxation Agreements (DTAs) to minimise their tax liability in Thailand. Thailand has DTAs with over 60 countries.

DTAs prevent double taxation. If you are a tax resident, you can claim credits for taxes paid abroad on the same income. This lowers your Thai tax bill. For example, the US-Thailand DTA allows US expats to offset US taxes against Thai taxes. This can mean that you have no tax to pay in Thailand, but you still have an obligation to file.

We have lots of resources on Double Tax Agreements or, if you prefer, book a call with our team to discuss.

No, under Thailand’s remittance basis of taxation, only income remitted into Thailand in the same year it is earned is taxable. Income left overseas is not taxed in Thailand. However, starting from 2024, any income earned in that year and remitted in the same year becomes taxable. Pre-2024 savings remain exempt regardless of when remitted.

To claim tax credits in Thailand, you must provide documentary evidence of German tax paid, such as:

• German tax assessments (Steuerbescheid)
• Withholding tax certificates from pensions or banks
• Proof of remittances into Thailand

Without sufficient documentation, Thailand may not grant the credit.

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

Pre-2024 funds can be remitted tax-free, but you must prove they were earned before 2024. The Revenue Department uses a ‘first-in, first-out’ method. For example, if you had €90,000 in your account at the end of 2023 and later withdrew €50,000, you can demonstrate this withdrawal came from pre-2024 savings. Bank statements are essential for proof.

Yes, withdrawals from a Roth IRA remitted to Thailand are treated as pension income. The entire amount remitted, not just the gains, is considered taxable income.

Investments are taxed on all-time capital gains. Unlike pre-2024 cash in the bank, investment gains are taxable regardless of when the assets were acquired.

For Thai tax residents, capital gains are calculated based on the gains realised when selling assets. This applies regardless of whether the investments were held before 2024. It does not follow the “cash in the bank” rule.

Thailand currently uses a remittance-based tax system. You will only be taxed if you sell the crypto in a Thai tax year, realise a gain, and remit the proceeds to Thailand.

You can read more about cryptocurrency taxation here.

No, proceeds from selling an asset in a non-Thai tax year are not taxable in Thailand, provided the sale occurred while you were not a Thai tax resident.

It is calculated on the date it arrives in Thailand (the initial date received in your account); the currency is irrelevant, it is the date the funds are remitted and received in Thailand.

If it can be proven that the work was done overseas, and the salary is not from work conducted in Thailand, then you can justify that it is not liable for tax in Thailand. However, if the work was conducted whilst living and working in Thailand, then it is potentially taxable in Thailand.

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 you transfer your investments to Thailand, you may be subject to capital gains tax. Any tax already paid can potentially be used as a credit against the tax owed in Thailand. Remitting funds to Thailand from investments would classify as an assessable income source.

You cannot avoid or change the jurisdiction you want to be taxed if you are a Thai tax resident, and you have overseas assets. For example, a UK pensioner cannot easily get an NT tax code while being a Thai tax resident, meaning tax will usually be deducted at the source in the UK. If you then transfer funds into Thailand, it’s taxable, but you can potentially use any tax paid as a credit against taxes owed in Thailand.

Yes, in Thailand, tax residents must pay 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 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 tax treaties with many 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.

You can learn more about Thailand’s new rules on foreign-sourced income here. 

Not everything that is transferred into Thailand is taxed. Only assets that are classed as foreign-sourced income are liable to tax.

Not everything that is transferred into Thailand is taxed. Only assets that are classed as foreign-sourced income are liable to tax.

It is not the whole account profit that is taxed, but the gains on assets you sell and remit into Thailand. For example, if you sell shares for a gain and remit the proceeds, the gain portion is taxable in Thailand. Accurate records of cumulative gains are essential for compliance.

Yes. Thailand taxes only the foreign income that you remit or spend in Thailand. For example, if you earn $50,000 abroad but remit only $25,000, then Thai tax is calculated only on the $25,000.

Foreign income is taxed for DTV visa holders who have stayed in Thailand for more than 180 days in a calendar year qualifying them as tax residents.

If this is you, you are taxed on assessable foreign income that you bring into the country. Assessable income encompasses a broad range, including income from employment, freelance work, capital gains, rental income and intellectual property.

For more information, see our article on the tax implications of the DTV visa or book a call with our team to discuss your personal circumstances.

Yes. Any funds spent in Thailand from foreign income—whether paid to a school, a landlord, or transferred to a Thai spouse—count as remittance if you are a tax resident. These amounts must be included in your Thai tax return.

No, under Thailand’s remittance basis of taxation, only income remitted into Thailand in the same year it is earned is taxable. Income left overseas is not taxed in Thailand. However, starting from 2024, any income earned in that year and remitted in the same year becomes taxable. Pre-2024 savings remain exempt regardless of when remitted.

Yes, you can work remotely for a foreign company on a DTV visa without paying Thai taxes if you stay less than 180 days in a calendar year. Non-residents only pay tax on Thai-sourced income. Remote work for a foreign employer is not Thai-sourced. However, if you stay 180 days or more, you become a tax resident and any foreign income brought into Thailand is taxable and you must file a return.

For more information on the DTV and tax, see our article here. If you would like to talk it through, book a call with our team.

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.

Yes, you can work remotely for a foreign company on a DTV visa without paying Thai taxes if you stay less than 180 days in a calendar year. Non-residents only pay tax on Thai-sourced income. Remote work for a foreign employer is not Thai-sourced. However, if you stay 180 days or more, you become a tax resident and any foreign income brought into Thailand is taxable and you must file a return.

For more information on the DTV and tax, see our article here. If you would like to talk it through, book a call with our team.

Yes, digital nomads can utilise Double Taxation Agreements (DTAs) to minimise their tax liability in Thailand. Thailand has DTAs with over 60 countries.

DTAs prevent double taxation. If you are a tax resident, you can claim credits for taxes paid abroad on the same income. This lowers your Thai tax bill. For example, the US-Thailand DTA allows US expats to offset US taxes against Thai taxes. This can mean that you have no tax to pay in Thailand, but you still have an obligation to file.

We have lots of resources on Double Tax Agreements or, if you prefer, book a call with our team to discuss.