Taxability
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Under domestic Thai personal income tax rules for Thai tax residents (180 days or more in Thailand) you are liable to pay income tax on any pensions remitted to Thailand. You can use any tax already paid as a credit, but as you mentioned this doesn’t help with Superanuation pensions.
Anything remitted to Thailand is taxed as assessable income. It is not on the capital gains, it is a pension, therefore the pension amount you transfer to Thailand is assessable income in Thailand. You get your Thai allowances and deductions and can also deduct up to THB100,000 off the pension before using the tax tables.
Capital gains from the sale of property or shares in Germany are usually taxable in Germany. If you remit the gains to Thailand, you may also face Thai taxation under the remittance rule, but you can typically offset this with a tax credit for German tax already paid.
What about private pensions, savings, and investments from Germany – asr they taxable in Thailand?
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.
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, crypto and investment income can be taxed for DTV visa holders if they are tax residents. Residents pay tax on Thai-sourced income and foreign income brought into Thailand, which includes capital gains or dividends derived from cryptocurrency. Mining income is also taxable.
For more information on cryptocurrency taxation in Thailand, please visit this link. Thailand has announced a five-year exemption on cryptocurrency gains; however, as of July 2025, this has not been confirmed. Under the proposal, the exemption will only apply to gains on licensed Thai exchanges.
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Interest income is taxable if remitted, but the original capital from bank deposits is not taxable.
If the trading is conducted outside Thailand, tax applies on gains on assets sold and brought into Thailand.
There are many factors here such as if you are a Thai tax resident (180 days or more) and what type of structure you hold. If it is an investment account and you sell assets and transfer to Thailand, then you are liable for the percentage capital gains on the investment. You need to check the DTA to see how your asset is treated.You may find our webinar on the Thailand-Australia Double Tax Treaty useful; you can watch it here.
You may find our webinar on the Thailand-Australia Double Tax Treaty useful; you can watch it here.
Yes, Thailand is a remittance tax basis, so you are liable for tax on the capital gains, if they are remitted / transferred into Thailand. If they are not transferred to Thailand, they are not a taxable income source.
Share sales into UK bank account transferred to Thailand using Wise are assessable for tax on the capital gains. You can use any capital gains tax paid in the UK as a credit
This would potentially cause the assets capital gains to be assessable income. You will need to check the DTA to see how properties are treated for tax purposes.
Foreign equities, like capital gains on overseas investments, are taxed on the capital gains on the structure since you have held it, not since you have become a Thai tax resident.
Unfortunately, you can’t select whether you send capital or income to Thailand from an investment.
Thailand will not tax you. It depends on whether your residency status in the UK to whether they will tax you.
Stocks and shares, are taxed on the capital gains if they are remitted to Thailand. It is calculated since the date you have held the shares, not 31st December 2023.nn
In Thailand, capital gains are subject to taxation, but the specifics depend on the nature of the gain and the taxpayer. Generally, capital gains earned by individuals from the sale of shares and property are subject to personal income tax, with rates varying from 0% to 35% based on the individual’s total annual income. However, for residents, capital gains from securities traded on the Stock Exchange of Thailand are exempt from tax. Capital gains from overseas investments are taxed if remitted into Thailand.
Yes, dividends are taxed in Thailand. The rate of taxation can vary depending on whether the recipient is a resident or non-resident individual or a corporation, as well as other factors such as the source of the dividend income. Generally, for individual shareholders, dividends received from Thai companies are subject to a withholding tax, which may be credited against their personal income tax liability. Dividends from overseas are taxable if remitted to Thailand.
Yes, these are taxable if remitted to Thailand. You are taxed on the capital gains.
This is a general overseas investment account. You will be potentially taxed on funds that are remitted to Thailand. You are taxed on the capital gains. If you do not remit the funds to Thailand, they are not liable for tax in Thailand and do not need to be declared. If you do remit the funds to Thailand,and there have been capital gains, this needs to be declared on your tax return.
It is up to you to go through these funds and calculate what are the capital gains, dividends and interests on those assets. You need to keep clear records for each asset type. Remember it is up to the tax payer to prove what the source of remittance is from and how they are to be taxed.
Read our A Guide to Understanding Assessable Foreign-Sourced Income in Thailand to learn more.
Fixed deposits are taxed on the capital gains that have been made and what percentage of the gains are remitted into Thailand. You will have to declare this on your tax return. There maybe tax credits available if tax has been paid in the other jurisdiction, depending on the DTA between that country and Thailand.
This is dependent on where and how the gold is held. It is potentially taxable if it’s overseas in an investment account and you have a gold ETF. If it makes a profit and you sell that asset and remit into Thailand, you will be taxed on capital gains. You cannot use losses to offset future gains or for other assets or asset classes. There maybe tax credits available if tax has been paid in the other jurisdiction, depending on the DTA between that country and Thailand.
