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Does Thailand tax US pensions?

Sep 21, 2025
16 days ago
TL *******
ORIGINAL POSTER
Does thailand charge tax on US pension?
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TLDR : Answer Summary
The consensus among community members is that Thailand generally does not tax US pensions, especially for federal government pensions and social security benefits. However, specific details such as tax residency status, the type of pension, and its treatment under the US-Thailand Double Taxation Agreement (DTA) may influence this. Individual circumstances can vary, and it's advisable to consult a tax attorney familiar with the Thai/US tax treaty for personalized advice.
Derek ***********
No they don't
Marty *********
Social Security no. State and private pensions possibly. You should talk to a tax attorney that understands the Thai/US tax treaty
Jon ********
Social security is not taxed in Thailand
T ****************
@Jon *******
but the US will tax it before you receive it
Andrew ********
If the pension comes from the federal government or any benifits from the federal government under the DTA no
Edward *********
@Andrew *******
OR from any State government.
Andrew ********
@Edward ********
oh ok it works from state government awesome wasnt sure, what i read was federal benifits people on SSI Retirement payments dont hit the threshold for thai tax requirement either
Edward *********
@Andrew *******
From the horse's mouth 🙂

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"ARTICLE 20

Pensions and Social Security Payments

1. Subject to the provisions of paragraph 2 of Article 21 (Government Service), pensions and other

similar remuneration paid to a resident of a Contracting State in consideration of past employment shall

be taxable only in that State.

2. Notwithstanding the provisions of paragraph 1, social security benefits and other similar public

pensions paid by a Contracting State to a resident of the other Contracting State or a citizen of the

United States shall be taxable only in the first-mentioned State. "
TL *******
ORIGINAL POSTER
Pete *******
General statement: Pensions are assessable for Thai tax when remitted by a Thai tax resident. Section 40:1 Thai Revenue Code.

However certain types of pensions are excluded from taxation in Thailand via the wording in country specific DTA’s.

IRA and 401k payments ARE taxable when remitted as a Thai tax resident.
Monzi *************
No
Dave ********
FROM IRS:ARTICLE 20

Pensions and Social Security Payments

1. Subject to the provisions of paragraph 2 of Article 21 (Government Service), pensions and other

similar remuneration paid to a resident of a Contracting State in consideration of past employment shall

be taxable only in that State.

2. Notwithstanding the provisions of paragraph 1, social security benefits and other similar public

pensions paid by a Contracting State to a resident of the other Contracting State or a citizen of the

United States shall be taxable only in the first-mentioned State.

3. Annuities derived and beneficially owned by a resident of a Contracting State shall be taxable

only in that State. The term “annuities” as used in this paragraph means a stated sum paid periodically at

stated times during a specified number of years, under an obligation to make the payments in return for

adequate and full consideration (other than services rendered).

4. Alimony paid to a resident of a Contracting State shall be taxable only in that State. The term

"alimony" as used in this paragraph means periodic payments made pursuant to a written separation

agreement or a decree of divorce, separate maintenance, or compulsory support, which payments are

taxable to the recipient under the laws of the State of which he is a resident.

5. Periodic payments, not dealt with in paragraph 4, for the support of a child made pursuant to a

written separation agreement or a decree of divorce, separate maintenance, or compulsory support,

paid by a resident of a Contracting State to a resident of the other Contracting State, shall be taxable

only in the first-mentioned State.
Jim ********
@Dave *******
key word is “public” pensions.
Robert ********
No
Jim ********
Too many variables here: 1. Are you a tax resident? 2. When did you remit the money? 3. Is the pension covered under the U.S./Thailand DTA?
TL *******
ORIGINAL POSTER
@Jim *******
I'm a retired US citizen paying taxes to the US
Jim ********
@TL ******
just because you pay tax in the U.S. doesn’t mean you don’t pay taxes in Thailand. Are you a tax resident (180+ days in Thailand during the tax year)? Is your pension a private or government pension?

************************************************************
TL *******
ORIGINAL POSTER
@Jim *******
govt pension applying for retirement visa
Bob ******
@Jim *******
only money earned in Thailand would be taxed as there is a tax treaty in place …
Bob ******
Only pay tax to the USA
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