外籍人士税务：常见问题
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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.
If you have an overseas salary or fees for work conducted in Thailand, they must be declared, and tax paid on this overseas income.
