Question 1

I'm married to my Thai wife and on an "0" Immigration visa transferring about 55,000 Baht per month for living expenses. Am I still liable for tax?

Chas Begley · Accepted Answer

It depends on where the money is from. If it is income, for example, from investments, a pension or property rental, it is potentially taxable. If it is from savings from pre2024, it is not classified as a taxable asset and is not taxable. Depending on they jurisdiction for where your assets are based, there may be relief under a Double Tax Agreement using tax credits.

Question 2

As a married couple, is it correct that we have no need to file tax returns if bringing in less than 220K per annum in foreign income?nIs a TIN tax return for personal income tax unnecessary if less than 220K is brought into Thailand as a joint couple?nAll monies we have are savings from before 1 January 2024. When bringing this into Thailand eventually does it require declaring at all or not? I read that this does not need declaring at all. Is this true?

Chas Begley · Accepted Answer

Based on your information here are the answers:nIf less than 220k of foreign sourced income you don’t need to file.nIf the money is from savings from before 1st January 24 then this is not a foreign sourced income but savings, so doesn’t need to be filed. Foreign sourced income are assets like pension income, capital gains, property rental income etc.. Make sure you keep good records that prove that this money is not a taxable income source.

Question 3

I’m married to a Thai and I live thanks to the wife’s business, my pension remains in Switzerland. My wife pays taxes on the gain of her business. How am I supposed to behave?

Chas Begley · Accepted Answer

My interpretation is that you do not remit any pension funds from Switzerland. If you do not remit or transfer foreign-sourced income into Thailand, then you do not need to file a tax return.

Question 4

We will need to file a tax return for the year 2024 between January 1 and March 31, 2025. Should my wife and I file a combined tax return? Should I be the only one filing?

Chas Begley · Accepted Answer

If you are the only one with income, then file jointly, and use your wifes allowance. This will give you an extra 60,000 THB of allowances.

Question 5

Could I reduce my tax liability by sending my pension money from my bank in Austria to Thailand in separate transfers, such as 900,000 THB to my account and 300,000 THB to my wife's account, and filing separate tax returns?

Chas Begley · Accepted Answer

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.

Question 6

Does Thai tax revenue recognise a spouse under a de facto relationship. Not married but living together for many years?

Chas Begley · Accepted Answer

Thailand only recognises married couples for tax allowances and deductions.

Question 7

I am married to a Thai and currently live in Aust. but we want to build a house house on land we already have and move over to Thailand. Is savings transferred to Thailand taxable. I have no super involved here, the savings is what we live on. the other option is we spend Australia winter in Thailand {less than 180 days} the rest back in Aust. I understand no tax to be paid if under 180 days.

Chas Begley · Accepted Answer

It depends on the source of the savings. Cash In the bank from pre-2024 can be remitted to Thailand and isnt assessable income.

Question 8

Can I claim allowances for stepchildren on my Thai tax return?

Chas Begley · Accepted Answer

If you are legally married and the biological parent is not claiming the children as dependents, you can claim allowances for up to three stepchildren.

Question 9

Can I claim allowances for stepchildren?

Chas Begley · Accepted Answer

Yes, allowances are permitted for stepchildren if no other parent claims them and you are legally married to their parent.

Question 10

Should spouses with separate incomes file jointly or separately?

Chas Begley · Accepted Answer

If both have income, they must file separately, as joint filing is allowed only when one spouse has no income.

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