Do U.S. Social Security payments get taxed in Thailand for expats on retirement visas?

The main questions concern whether Thailand taxes U.S. Social Security payments for expats living in Thailand for over 180 days on a retirement visa, and whether tax liability depends on the type of visa held. The consensus is that U.S. Social Security income is not taxable in Thailand due to the double taxation agreement (DTA) between the U.S. and Thailand, which specifies that this income is not assessable for Thai income tax. Additionally, tax residency is determined by being in Thailand for 180 days or more in a calendar year; however, Social Security payments remain non-taxable regardless of the visa type held except for the LTR visa, which has specific tax implications.