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

Question

This is both a visa question as well as an income tax question. For those living in Thailand more than 180 days per year (in my case a U.S. citizen), retired (non O or non-OA retirement visa) and living on Social Security income, can you confirm 2 things for me. 1). Does Thailand tax you on U.S. Social Security payments if they are remitted to a Thailand bank? 2). Does this depend on the type of visa that one has (resident vs tourist visa)?

Ask Thailand · Answer

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.

Marty ********* · Answer

I have found it beneficial to use a tax firm here in Bangkok that is familiar with the US/Thai tax agreement. However, if your taxes are really simple and your income is limited to just SS then the cost of the tax firm might not make sense. You can always get a free 30 minute consultation to see if a tax firm will work for you.

Dick ******** · Answer

US Social security income is not assessable for income tax purposes in Thailand. The DTA (double taxation agreement) between Thailand and the USA calls this out specifically. You might want to have a look at the DTA to see the specific language. It’s quite clear. See Article 20 in the agreement.

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Graham ****** · Answer

Only an LTR visa means you do not pat tax, all others mean you might have to depending on your own circumstances and the sources of the money you bring to Thailand.

John ********** · Answer

It's actually 180 days or more in a calendar year that makes you a Thai tax resident in that year. As I understand it American SS does not count as assessable income and so does not have any Thai tax liability

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

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