This is NOT an official government website. We are an independent resource providing information and assistance to travelers.
How does double taxation work for expats in Thailand with DTV approval?
Double Taxation Agreement (DTA)Thai Tax ResidencyTax Obligations for ExpatsVisa DTV ApprovalIncome TaxTaxation of Remitted FundsThai Revenue DepartmentInternational Taxation
Dec 27, 2024
a year ago
Jay *******
ORIGINAL POSTERSo I have the DTV approval but a bit worried about double taxation. Did they ever offer insight into how taxes would work for people who stay over 6 months?
TLDR : Answer Summary
The discussion revolves around the implications of becoming a tax resident in Thailand for those staying over 180 days. Many participants clarify that individuals are generally taxed as Thai residents, and taxation on foreign income is determined by existing Double Tax Agreements. Concerns about double taxation are prevalent, but several commenters indicate that if taxes are paid in the home country (e.g., the US), they typically won't be taxed again in Thailand, thanks to these agreements. However, the specifics can depend on personal circumstances, the source of funds, and ongoing tax discussions and reforms in Thailand. Participants encourage seeking professional tax advice to navigate these complexities.
DTV VISA RESOURCES / SERVICES
- Take the basic DTV Qualification Test to see if you're eligible for the Destination Thailand Visa (DTV).
- For immediate assistance, contact Thai Visa Centre directly via LINE at @ThaiVisaCentre or Email them.
- Explore recent discussions by using the DTV Visa tag in the search box at the top of the page.
- Join the Thai Visa Advice Facebook Group to ask your questions, and get advice from others.
Pelle Erikssonâ
â
â
â
â
Absolutely Bangkok's best service I highly...recently on Facebook
Luca G.â
â
â
â
â
I used this agency for my DTV Visa...recently on Google
Trusted DTV Visa Agent
OVER 100,000 EXPATS SERVED
#1 VISA AGENT IN THAILAND
Jim ********
Arnold **********
Guys talk to your accountant in Thailand đčđ if you have been in Thailand more than 180 days,
There is a lot of people here that donât know anything about the Thai taxes.
There is a lot of people here that donât know anything about the Thai taxes.
Carey *********
Nothing has changed yet.
Andy ************
@Carey ********
And it won't!Reply to
Andy ************
Reply
Jim ********
Just retain Tax Residency in your home country. You're only a tourist in Thailand so it doesn't affect you
Tim *********
@Jim *******
It's not something you make a free choice over. 180 days in any country means you're automatically a tax resident of that country. Your choice is to stay and trigger that eventuality, or to leave before 180 and not return in the same year (the total number of days counts, even if you leave Thailand a few times during the year)Alessandro **********
@Tim ********
not if the 2 countries have bilateral agreementsJim ********
@Tim ********
Every country has different methods for determining tax residency. It's not a choice. It's a situational process. Everyone is different. Thankfully I retain Australian Tax Residency which due to other conditions (agreed by Thailand) takes sole precedence over Thai Tax ResidencyTim *********
@Jim *******
So what you said previously only applies to Australians, and only those Australians living in Thailand. Not to anyone else living anywhere else, to your knowledge. I'd guess the OP is from the US, so you may have misled him. My precise point was simply that it isn't a choice.Jim ********
@Tim ********
The DTAs generally are based on the OECD model as they are the overseers of tax evasion and avoidance of double taxation. You'll find most countries follow this model. This is the US DTA relating to residencyTim *********
@Jim *******
Nope. You cannot generalise with DTA. US is very different to Australia, both very different to UK. I always advise people find the DTA for their country and read it carefully. Then they know about residency rules and double taxation provisions. It is pointless relying on Facebook groups because, like the comments in here, they are very misleading.Jim ********
@Tim ********
As far as the residency test is concerned the Australian and US are very similar, although different terminology is used. However, both are very similar to the OECD modelReply to
Jim ********
Reply
David **********
@Jim *******
if you reside in Thailand for more than 179 days in one year in Thailand, you are a Thai tax resident, regardless of your tax status in other countries.Reply to
David **********
Reply
David **********
Just to be safe, I stayed out of Thailand for more than 200 days to avoid being a tax resident.
I will monitor what happens in Thailand next March, when tax returns are due.
I will monitor what happens in Thailand next March, when tax returns are due.
Roberto *********
@David *********
Nothing much will happen because most expats won't be filing tax returns!David **********
@Roberto ********
That's what I expect.I know Thai bargirls with millions of baht in the bank, and they don't pay taxes. That would be low hanging fruit for the Revenue Department, but they don't bother.
The only wrinkle is if a tax return is required to renew a visa. No sign of that yet.
Reply to
David **********
Reply
Rok ********
If you are cumulatively in Thailand over 180 days per each Jan-Dec fiscal year you become a tax resident in Thailand. Whether it is pursued by tax authorities is another matter yet residency in legal terms exist. Currently, the tax liability is on remittance basis only but most of the countries are moving to worldwide earnings and even assets basis. Personally i would not want to acquire a second tax residency and the world is big enough to count the days and move for a period when the relevant days run out.
Jay *******
ORIGINAL POSTER@Rok *******
yes i am getting mixed feedback on this. Surprised at the lack of clarity.David **********
@Jay ******
The Thai Revenue Department is not being clear on the details. It seems they came up with the idea, put it in the regulations, and then forgot about it.Lots of people panicked and applied for a Thai tax identification number, and were turned down.
Rok ********
@Jay ******
legally the clarity is very much there. The problem is that nobody complies with it as the authorities do not chase and penalise you for non compliance. When however will do one day the tax liability can be always backdated. It is up to the taxpayer to register for self assesment. Try not to register in the UK!Reply to
Rok ********
Reply
Frangipani *******
In addition, the funds you transfer into Thailand đčđ (180 days plus stay) has in most cases been taxed in your home country, hence the DTAs.
Also, as some of you state, if the tax you paid in your home country is less than in Thailand, some of you state that you are then liable to pay tax in Thailand for the difference.
How on earth would the Thai tax department know how much tax one has paid in their home country if the funds are coming from a savings account? Obviously sums in there, originate from other sources over decades⊠I repeat decades. Of which tax has obviously already been paid.
Also, as some of you state, if the tax you paid in your home country is less than in Thailand, some of you state that you are then liable to pay tax in Thailand for the difference.
How on earth would the Thai tax department know how much tax one has paid in their home country if the funds are coming from a savings account? Obviously sums in there, originate from other sources over decades⊠I repeat decades. Of which tax has obviously already been paid.
Tim *********
@Frangipani ******
easy you'd need to show them your tax records from your home country. This is why our Thai banks, starting with Kasikorn, are collecting our tax reference numbersFrangipani *******
@Tim ********
thank you Tim.Your first response seems to apply to the old rules,no? Capital brought in earned in the previous year did not attract tax, but it does now.
Income vs Capital? Ok I appreciate that you donât have an answer to that.
I still donât understand how the Thai Tax Authority is going to keep track of all of this. In my case, I would then have to supply them with tax returns for the last 25+ years. And, as I said, they would have to employ half of Thailand to review all of this stuff.
Thanks again for your helpful responses Tim.
Have a nice evening đ
David **********
@Frangipani ******
The burden is on you to prove you don't owe taxes. The way you prove you don't owe is by filing a Thai tax return.Tim *********
@Frangipani ******
Tony Morgan is probably right. We know the law but we don't know how the Thai authorities will apply them in practice. The could for example, ask you to show that the cash you brought in matches the reduced balance of savings accounts, hemce it was pre-2024 money. Just one more point, again not yet clarified, is that pre-2024 money would not be tax assessable in Thailand *in 2024*. This was a point that seemed to be stressed in one document I read. Maybe this concession is for one year only.Tony ********
@Frangipani ******
they wont track, you decide what money is assesable or non assesable. Any money you had before 2024 is non assesable regardless of when you bring it to Thailand in the future. (You need documentation showing your balance as of end of 2024). Anything added to those monies is assesable if you transfer it , its upto you to seperate it best you can. If you live off of post 2024 interest its assesable, if you live off of pre 2024 capital its not assesable. You have to be able to prove its pre 2024 money (or pre tax residency) if and when asked, not them. If you cant, then you would need a tax consultant to sort out the liabilty. For the post 2024 assesable earnings you just prove for the last tax year you have paid taxes already in that year as part of the tax return.Reply to
Tony ********
Reply
Frangipani *******
@Tim ********
Thank you for liking my last post but Iâd be more interested in you responding to my previous one (the second one).Thanks
Frangipani *******
@Tim ********
just as an extra comment, Bangkok Bank already have my TR from last year as that was a requirement when I opened my bank account at that particular branch.Frangipani *******
@Tim ********
thanks Tim, I understand that. But, what I was saying is that the funds that I transfer to Thailand is not something that I have earned last year or this year. Iâve been retired for 4 years, hence I donât have an income from employment.The funds comprise of investment returns and funds from my self managed super fund etc ⊠which have already been taxed and accumulated for decades. So, are you saying that they would be interested in reviewing my tax returns for the last 20+ years?
If thatâs the case, I think theyâd have to employ half of the country as auditors of Falangs.
David **********
@Frangipani ******
In 2024, you collected capital gains in the US and remitted some or all of those earnings to Thailand. That was a taxable event - even though your initial investment was made years ago.Frangipani *******
@David *********
I am not from the US and in my country we donât âcollect capital gainsâ. We pay capital gains tax on investment returns. Why would that be a taxable event in Thailand when I have already paid tax in my home country. We have a DTA.David **********
@Frangipani ******
"investment returns" = "capital gains". Your marginal rate on "investment returns" in your country may be lower than in Thailand. If so, you would have to make up the difference.I am talking theory. In reality, most people won't file.
Frangipani *******
@David *********
thank you.Tim *********
@Frangipani ******
Sorry Annie I didn't see this one. Investment returns, whether interest on deposits, income from properties (either rent or capital gains), or from an annuity are all income in the year they are credited to you, and potentially assessable for Thai income tax when you bring them in. You can draw on capital that was originally earned before 2024, which is not assessable for income tax this year. The next question should be "how will the Thai Revenue know which was income and which was capital?" Right now we don't know how they will do that. But it may be they rely on us making a declaration of the source, combined with the option of asking us for supporting documentsReply to
Tim *********
Reply
Jonathan *******
Double Tax agreements exist between Thailand and a lot of countries. Check yours
Robert ***********
This is an issue I am having with my employer here in the US right now. I work đŻ remote in our finance department. When I sent in my request for approval to work in Thailand, the HR department said my approval has to go through 3 departments. 1. The finance CEO, 2. IT and 3. HR. Both The CEO and IT has given me the green light but it's stuck in HR. My HR is saying there could be a taxation issue. Does anyone know if my company has to pay the Thai government taxes on me?
Paul ***********
@Robert **********
no your US company taxes you in the US...Arnold **********
@Paul **********
no because he is living in Thailand,đčđ the Thai government will tax him.itâs the same around worldReply to
Arnold **********
Reply
Paul ********
Guys, lets all relax and remember we are all law abiding people and we all just want to know where we stand on this issue. Work together, not against each other. Yes, fearmongers are not welcome!
Chizel *******
I wouldn't stress mate. Even the tax professionals...have no idea and they even have different opinions amongst themselves of how things will play out, so I'd just sit back and wait for the dust to settle. Many of the fear mongers always commenting have probably already obtained TINs or been turned away so I wouldn't listen to 99% of them as everyone's circumstances are not exactly the same. The funds you're bringing in may not even be considered assessable. If you're here for over 6months do you need to lodge a return if your source of funds are from savings prior to 2023? or if you say sent less than àžż100k for the entire year? Or you're living on money you sent to Thailand years ago, Or your funds come from a pension that is only allowed to be taxed by your home country? Or or or or...
Tim *********
Note that using a credit card or debit card to buy things, and to draw cash, is bringing money into Thailand just as surely as transferring money into a Thai bank account.
Brandon **********
@Tim ********
so far from reality itâs crazy. To the extreme itâs like saying carrying 3k of cash at the airport is too. And that somehow they are gonna know about it even though the law says itâs under the declaration limit. In the real world things work differentlyTim *********
let the world know you intend to be a currency smuggler, Brandon đ
Brandon **********
@Tim ********
currency limits are way above 3k. There is this agency called customs and they make the rules.Reply to
Brandon **********
Reply
Reply to
Tim *********
Reply
Paul ***********
@Tim ********
but vastly harder to police đTim *********
@Paul **********
Indeed, perhaps so. I expect they will adopt the principle that the tax payer should self-report. But then if they think you're not reporting all your purchases and can withdrawals, they'd throw the book when your records from your home bank or card issuer arriveBrandon **********
@Tim ********
this will never happen. ImpracticalReply to
Brandon **********
Reply
Paul ********
@Tim ********
yes, apparently so.Reply to
Paul ********
Reply
Brandon **********
Just donât bring money into thailand that simple
Bullock *********
@Brandon *********
you aren't the brightest crayon in the box.Brandon **********
@Bullock ********
thanks mr bullReply to
Brandon **********
Reply
Tim *********
@Brandon *********
how does he live?Brandon **********
@Tim ********
take out of ATMs with a non Thai bank account . Simple . And US credit cards and Wise transfers . Millions of waysDavid **********
@Brandon *********
that is remitting money into Thailand, which is taxable.Brandon **********
@David *********
if it doesnât go into their banks they wonât ever track it. That what matters in practice . Feel free to pay all that taxes youâd like . For 99% of folks, they ainât paying taxes on ladyboy services . Then after all that there is crypto as a means if needed. No foreigner not getting paid into a Thai bank account would ever need to pay taxes in reality. Of course they can , but they would never need to and would never get in any trouble in thailand.Tim *********
@Brandon *********
They won't accept that you live on fresh air, or they may start to worry you are working here. So you'll have to declare something and hope they believe it. Or they simply ask your government to kindly send your home country bank and card recordsBrandon **********
@Tim ********
after u get a visa , u donât need to show anything. Do you have a visa ? Once ur here itâs over JohnnyTim *********
@Brandon *********
I suspect enforcement will be slow at first. But if the government want the Revenue to collect more tax, it will instruct Revenue and Immigration to work together. First joint question will be "so, who has a visa and hasn't submitted a tax return?" đ€Dan ********
@Brandon *********
Unfortunately it won't be that easy, otherwise everyone will be doing it.Brandon **********
@Dan *******
everyone is , including me . 15 years onDan ********
@Brandon *********
I know, but that'll all change now that the WEF are going to be involved. They'll be tracking every transaction you make.Reply to
Dan ********
Reply
Us *****
Apparently all the money you bring in thst you make on 2024 can be taxed. Well I make sure to only bring in money I made before 2024.
Kool *******
That hasn't changed in the last 10 years. If ever Thailand does ask all they care about is that taxes have been legally paid, in whatever country you paid them in, and that you have a paper trail proving it. You're not legally working in Thailand, other than remotely, so Thailand doesn't care. If you are a Thai citizen working out of Thailand then that is a different story. People are blowing the 180 days way out of proportion.
David **********
@Kool ******
You are making some big unfounded assumptions. The changes to the Thai tax regulations carry the power of law and require all tax residents remitting more than 150,000 baht (with certain exceptions) to file a tax return. If only to document that you don't owe anything.The question is enforcement.
Jim ********
@Kool ******
At last! The voice of reason đđReply to
Jim ********
Reply
Gregory ********
Basically you are taxed as a thai residentâwhatever you pay in SA /Abroad serves as a credit in Thailandâdont know all your specifics âbut thats the straight forward answerâsuppose we going to get millions of unqualified opinions from fbook warriorsâi am a qualified FA for 35 years âplease dm me direct if you need more infoâsee you have also been supplied with the rulingsâplease i dont want get involved with all the uneducated guesses
Mac ******
Iâm not sure why some folks complicate this. If youâre already paying all your income taxes in the US, then no, you cannot and will not be taxed again by Thailand. The US and Thailand have a tax treaty designed to avoid double taxation. Even if you stay in Thailand for over 180 days, you wonât be taxed.
Carey *********
@Mac *****
yes that is current law of certain visaDavid **********
@Mac *****
Not true.For example Long Term Capital gains are taxed at 15% in the US, but are taxed as ordinary income in Thailand. But this is all getting into the weeds, when the bottom line is you're not going to file a Thai tax return.
Mac ******
@David *********
Thatâs irrelevant and, frankly, not my job to teach them how to read a US tax return. Nor do I care if they can read it. A US tax return is the official proof of income and taxes paidâthereâs no other documentation proving the aforementioned unless they want to call the IRS themselves. I pay all my US taxes, and since there are no additional taxes owed in Thailand, thatâs the only part that matters. Not sure what youâre trying to imply here.Mac ******
@David *********
Itâs not difficult to prove that you donât have to pay taxes in Thailand if youâre a US resident who has already filed and paid taxes in the US, which is required anyway. Iâve been filing my US tax returns for over 20 years and have never been audited. There are many software programs designed specifically for this purpose that go through everything, including sections on foreign income and taxes. Once filed, you have all the necessary forms to prove youâve already paid your taxes.Iâm in Thailand indefinitely because Iâm married to a Thai wife, and Iâm not worried about taxes here because Iâve already paid them in the US. Since thereâs no remaining rate to be paid in Thailand, itâs a non-issue. I donât even need to look it up to know that my income, taxed at nearly 40% in the US, isnât going to be taxed again in Thailand.
David **********
@Mac *****
because everyone in the Revenue Department where you live can read a US tax return.Reply to
David **********
Reply
Mac ******
@David *********
Where did I ever say that one doesnât need to pay taxes in Thailand if the difference in the rate taxed there is higher, or that one never has to file a tax return in Thailand? Youâre blatantly putting words in my mouth, which, sadly, has become all too typical of bitter expats here in Thailand. Instead of contributing meaningfully, youâre cherry-picking irrelevant examples and completely disregarding the original posterâs situation.Most people donât live off long-term capital gains. They rely on regular jobs with salaries that are already taxed at 30% or more, depending on the state and city they reside in. For the majority of Americans earning typical income, there would be no additional tax owed in Thailand. Itâs really that simple.
Furthermore, your claims about long-term capital gains are incorrect. If you want to be precise (which youâre clearly not), long-term capital gains in the US are taxed at 0%, 15%, or 20%, depending on income level, filing status, and other factors. So not only are you misinformed, but youâre also presenting your argument in bad faith. Address the facts instead of twisting words and providing misleading information.
Luit *****************
@Mac *****
you say most people live of jobs with salary, and then they also live over 180 days in Thailand? Do you really think most foreigners are remote workers?Mac ******
@Luit ****************
I never claimed that most foreigners living in Thailand are remote workers with salaried jobs, but many areâmyself included. Especially Americans. Iâm an engineer, and I can tell you that an overwhelming percentage of jobs in my field went fully remote after the pandemic. Others have some sort of earned income as well. The reason I keep bringing the US into the conversation is that the original poster is American. Different countries have different tax rules, laws, and job landscapes. However, Iâd argue that most Americans living in Thailand permanently still earn income from the US, whether through investments, salaries, or other sources.For us Americans, the tax situation can be complex. Even if youâre living and working in Thailand, you are still subject to US taxation on your worldwide income because the US is one of the few countries with citizenship-based taxation. Thailand will tax you on income earned within Thailand, but thanks to the US-Thailand tax treaty, you can avoid double taxation through mechanisms like the Foreign Earned Income Exclusion (FEIE), foreign tax credits, or deductions for taxes paid to Thailand.
For example, if you earn a salary in Thailand, you would file and pay Thai taxes first. Then, when filing your US taxes, you could use the foreign tax credits to offset the taxes you already paid to Thailand. However, for passive income like capital gains, dividends, or interest, the rules can differ. The US will generally tax you on those, even if Thailand doesnât. So, while Thailand will tax you on local income, the US can still tax you on the remainder, depending on the type and source of income.
Luit *****************
@Mac *****
That is exactly what I meant, it can be complex, and it can also be difficult to prove you don't have to pay tax in Thailand.I am from Netherlands, and I am jealous when you call US taxes high, I wish we had that rates.
So as long as I pay taxes I don't have to pay Thai taxes, but I don't want all the hassle to prove that.
For now I still have a remote job, and I divide my time with my Thai girlfriend between Netherlans and Thailand and a bit more in Netherlands to prevent Thai tax residency.
Reply to
Luit *****************
Reply
Luit *****************
@Mac *****
A DTA does not always mean you pay only tax in one country. The tax paid in one country for the same money can be credited in the other country.Mac ******
@Luit ****************
US taxes are among the highest in the world, especially if you live in a state or city with state income taxesâdefinitely higher than Thailand. So let me make it clear again: it doesnât matter what type of Thai visa you have or how long you stay in Thailand. If youâre earning income in the US, you must pay all your taxes in the US. No exceptions, no special circumstances.The tax treaty between the US and Thailand exists to ensure youâre not taxed more than the highest rate of either country, which, in this case, is unquestionably the US. Since OP is American and has already paid taxes in full on US-earned income, thereâs no need to worry about paying taxes in Thailand. Itâs that simple. Stop overanalyzing and looking for complexities where none exist.
Mac ******
@Luit ****************
Not in the case of the US. If you earn income in the US while living in Thailand full-time, *regardless of visa type*, you will never owe taxes in Thailand on that income. Anyone claiming otherwise is misinformed and doesnât understand how taxes work.David **********
@Mac *****
You are misinformed. The point of the US-Thai DTA is to give US citizens living in Thailand a tax credit (taxes already paid in the US,), not to absolve them completely from paying Thai taxes.Mac ******
@David *********
Iâm misinformed? - Talk about irony. If youâre going to call someone out for being misinformed, at least back it up with details and evidence to prove your point. Youâve done none of that. Where did I ever claim that the DTA isnât about tax credits? Iâve said repeatedly that the whole point of the DTA is to prevent double taxationâend of story.If youâve already paid your taxes in the US on income earned there, you wonât have to pay taxes in Thailand. Why? Because US-sourced income is taxed by the IRS, often at rates as high as 35-40%, leaving no additional tax liability in Thailand. And yes, this effectively absolves you from paying Thai taxes on that income.
Whatâs the actual difference between getting a tax credit and saying you donât owe taxes in Thailand? There isnât oneâthe result is exactly the same: you donât pay taxes in Thailand on income thatâs already been taxed in the US. Itâs a simple concept. Honestly, people like you love to overcomplicate things and argue for no reason. At the end of the day, US citizens canât be taxed twice on the same income. End of story.
David **********
@Mac *****
You do know that the US taxes long term capital gains at 15%, right? Retirees often live off capital gains.Unfortunately, Thailand taxes capital gains as ordinary income, which could be higher than 15%.
So for the large number of US Farangs in Thailand who receive income from capital gains, the DTA gives them a credit, but they still would likely have a Thai tax liability.
Luit *****************
@Mac *****
I do not know what is in the DTA between US and Thailand, and I am also not interested in it, but generally paying tax in one country, does not mean you don't have to pay taxes in the other. This solely depends on what is agreed in DTA.In most cases it means effectively you pay the highest of the 2 countries, but the agreements can be different.
Reply to
Luit *****************
Reply
Bullock *********
@Mac *****
you obviously don't understand what double taxation treaty means.Mac ******
@Bullock ********
Please enlighten us, genius. Youâve contributed absolutely nothing to this conversation, yet here you are mouthing off about double taxation. Clearly, youâve never bothered to read up on the topic because, as Iâve already explained, the double taxation agreement between Thailand and the US exists specifically to prevent individuals from being taxed on the same income by both countries. Maybe do some research before pretending to know what youâre talking about.Bullock *********
@Mac *****
little mac is having a meltdown because he can't handle the truth.Mac ******
@Bullock ********
Classic response from a clueless troll who bought into the fear-mongering about being taxed in Thailand. Youâve clearly fallen for it and now youâre parroting nonsense to justify your ignoranceâexactly what those spreading the fear rely on to profit off people like you.Bullock *********
@Mac *****
you got proved wrong several times in this post and now little mac is emotional and playing victim.Mac ******
@Bullock ********
Welcome to my blocked list, asshole.Reply to
Mac ******
Reply
Paul ***********
@Mac *****
you won't be taxed... But you are still tax resident in Thailand and as such you must claim a tax credit on your US tax on your your Thai tax form or visa versa.. A DTA doesn't not exclude dual or multiple tax residency đMac ******
@Paul **********
Also, US-made taxable income cannot be taxed in Thailand instead of the US. That would never fly with Uncle Sam. As a US resident or citizen, you are required to pay taxes on income earned in the US to the IRS, regardless of where you live. You canât bypass that by paying taxes to another countryâitâs simply not allowed.The US has a worldwide taxation system, meaning US citizens and residents are required to report and pay taxes on their global income to the IRS, even if they live abroad. You canât opt to pay taxes in another country for income earned in the US. Thatâs simply not possible.
Paul ***********
@Mac *****
exactly income source country want their pound of flesh first... đ...What isn't clear and sure will come down to interpretion I guess is tax free allowances
For example the first ÂŁ12,570 of income in the UK is tax free about THB 540k..
If that was remitted as income to Thailand, under Thai tax rules only the first THB 150k is tax free,
making THB 390k in theory taxable in Thailand at about 10%
But not sure how they will deal with that... âđ
Mac ******
@Paul **********
Thatâs tricky. AFAIK, Thailand now taxes foreign income remitted in the same or any year. UK personal allowances donât apply under Thai tax rules, so only the first THB 150k is tax-free, and the rest could be taxed progressively. I would double-check with a tax advisor for clarity.Paul ***********
@Mac *****
yeap that a hard one of how they would see or interpret that... đ€Ł... Time will tell I guessReply to
Paul ***********
Reply
Mac ******
@Paul **********
Of course, Thailand will want to see proof that youâve already paid all your taxes in the US. However, this should be straightforward as long as youâve filed your taxes on time and have the necessary paperwork to show it.Paul ***********
@Mac *****
precisely and if you haven't paid your tax in say the US for what ever reason.. Thailand will want their pound of flesh as you a tax resident in multiple jurisdictions...The simple premise is you will be paying tax somewhere đ
I don't understand why people are struggling to understand this concept
Mac ******
@Paul **********
OP mentioned that heâs already paid all his income taxes in the US, which means Thailand cannot tax him. As I said before, since heâs earning his income in the US, he is required to pay taxes in the US. Itâs not optional, and he cannot choose to pay those taxes in Thailand instead. Thatâs just how the system works.Paul ***********
@Mac *****
I have never said Thailand will tax him,I have said he is Thai tax resident and thus the Thai tax rules apply to him..not with standing what a DTA says...
As I have said the premise of a DTA is not to be taxed on same money twice..
So if already taxed in US any income brought into Thailand, if he is Thai tax resident is declared as a tax credit on his Thai tax form (with proof of course)
Reply to
Paul ***********
Reply
Jay *******
ORIGINAL POSTER@Mac *****
the reason being is because there are Thai tax professionals now saying that there is a provision that would also become enforcable for people who stay over 180 days even if taxed elsewhere. I have actually heard this from more than one Thai Visa professionalMac ******
@Jay ******
To be clear, if someone earns income in the US as a US resident, there are no circumstances under which they would have to pay taxes in Thailand, regardless of their visa type or how long they stay in the country. Whether they are a tax resident in Thailand only matters in terms of potentially needing to show proof that theyâve paid taxes in the US.Roberto *********
@Jay ******
Unfortunately these "tax experts" have been fear-mongering for the last year, touting for business and sucking in gullible mugs.Paul ***********
@Jay ******
it is enforceable.. After 180 days in Thailand you are tax resident.. The question is then dependant on individual circumstances, DTA etc whether one has to pay tax in Thailand.. People are confusing being tax resident and tax liability đMac ******
@Jay ******
Donât buy into their fear-mongeringâitâs just a ploy to make a quick buck. The truth is simple: as a US resident paying full taxes in the US, you are completely exempt from paying taxes in Thailand. The tax treaty between the two countries ensures you wonât face double taxation. End of storyâno need to overcomplicate it.Reply to
Mac ******
Reply
Paul ***********
Read the Thai tax code
***************************************
*****
.htmlPom ********
@Paul **********
my husband and I are from the US. We are a Thai tax residents (>180 days). Do we have to file Thai income tax return if our money remitted into Thailand in 2024 are from savings account balance as of December 31, 2023?David **********
@Pom *******
if you can prove it to the Thai tax authorities.You would have had to be clairvoyant in early 2024 to set aside 2023 money to remit to Thailand.
Reply to
David **********
Reply
Jay *******
ORIGINAL POSTER@Paul **********
Which one would apply to a Foreigner who is a tax citizen elsewhere?Paul ***********
@Jay ******
after 180 days in Thailand you are not a foreigner, you are tax residentIt all applies to you... You refer to a DTA.. premise is if you pay tax in one jurisdiction, you claim a tax credit in the other..its quite simple
But you are still tax resident in both jurisdiction...
Reply to
Paul ***********
Reply
Bradley *********
Why does everyone continue to post fear porn about this subject. Itâs not even a law. In my opinion, never will be.
Arnold **********
@Bradley ********
sorry you donât know what you are talking about, I have always had to pay taxesBradley *********
@David *********
internment camps? Hard labor?David **********
@Bradley ********
the only danger is Immigration requiring a tax return for visa renewal.Even then, I don't think that the Revenue Department will bother to check past years to see if the Farang has been a tax resident.
Reply to
David **********
Reply
Jim ********
@David *********
I'm one of them. I haven't filed in the 15 years I've been "tax resident" here, and absolutely zero intention to file this year. There won't be any enforcement. Tax assessment here is done on a self-assessment basis.Jay *******
ORIGINAL POSTER@Bradley ********
you are wrong about that. Surprised you seem to be so confident yet so wrong.Bradley *********
@Jay ******
iâve lived here for over 20 years. I donât know any Thai people that pay taxes. Thereâs no infrastructure set up for it. ïżŒ Thailand knows that if they did this foreigners are going leave in mass. They donât want that. Iâm tired of hearing people going down to the tax office volunteering to pay tax. Who does that? BootlickersâŠDavid **********
@Jim *******
Most people here are discussing the letter of the law. But we are in a country where the police don't even enforce motorcycle helmet laws. The real question is enforcement of Thai income tax, and I have no clue what happens when the million Farangs living in Thai villages (and who don't know anything about any of this) simply don't file.
David **********
@Erik ******
You are correct about motorcycle helmet laws enforcement.Erik *******
@David *********
I donât know where you live but where I live in Thailand you can be sure that if you, as a Farang, donât wear an helmet while driving a motorcycle , you will be stopped by police and fined. While a Thai family of 3 on the same motorbike with zero helmet just in front of you, wonât ⊠So the police does enforce motorcycle helmet law ⊠but only for Farang ⊠Might be the same for tax laws enforcement ⊠and it would be super easy : they just need to link taxes and long term visa extensions.Reply to
Bradley *********
Reply
Jim ********
@Jay ******
He's pretty well right. The tax laws relating to foreigners have been the same for as long as I can remember. The only change last year simply removed the provision that money brought into the country in the year after it was earned will now be subject to tax. There's no other changes. Retaining Tax Residency in your home country is the keyBradley *********
@Jim *******
exactly and thank you. People borrowing trouble. I see it all the time.Jim ********
@Bradley ********
I actually stole it from someone else đBradley *********
@Jim *******
there is honor among thieves. At least for us!Jim ********
@Bradley ********
If the truth be known, the guy I stole it off probably stole it off someone else! How do you trace the origin of a meme? đđReply to
Jim ********
Reply
Paul ********
@Jay ******
yes he is wrong. Over 180 days in Thai in a year and apparently. you are now a tax resident. The obligation is to file returns. in this case.Jim ********
@Paul *******
He's a DTV holder. That's a tourist visa. He can't even legally open a bank account in Thailand. Stop spreading bs! đđArnold **********
@Jim *******
yes he can if he knows what heâs doingReply to
Arnold **********
Reply
Erik *******
Moreover for Thai tax residents (you will become one if you stay more than 180 days in a calendar year) there is a new tax law in the pipeline to tax worldwide revenues . And not only money transferred into Thailand . Google « Thailand tax worldwide revenues » and you will see the whole picture.
And to answer your question: no insight on taxes offered whatsoever.
And to answer your question: no insight on taxes offered whatsoever.
David **********
@Erik ******
If Thailand taxes worldwide income for Farangs, there will be a rush out the door.Thailand doesn't even bother taxing most Thai people.
Jay *******
ORIGINAL POSTER@Erik ******
yeah still not insight makes it ominousReply to
Jay *******
Reply
John **********
If you are inside Thailand for 180 days or more in a calendar then you are a Thai tax resident. The rest depends on the income you bring in to Thailand and the terms of any Dual Tax Agreement between where that income comes from and Thailand
Jay *******
ORIGINAL POSTER@John *********
right thatâs where the uncertainty is: I am a tax payer in USA and want to stay 180 days or more here but have no idea what my tax obligation will be here. I already pay the USA a ton in taxes so I am not so thrilled about double taxationAsokÄ **********
@Jay ******
i read somewhere unfortunately it is drowned in another groupâsQA that if you pay in your own you dont pay in thailand - someone had that experience with immigration upon renewalPeter **********
@Jay ******
There is no âdouble taxationâ. That is exactly what DTAs are for. Thailand *may* charge slightly more on your income in which case you *might* have to pay a small additional charge.That said, many portions of US income are exempted from Thai taxation, such as US social security.
We have a special interest group with nearly 1,000 members on the topic. The group features (among others) a group of expert users consisting of a US tax lawyer who is married to a Thai tax lawyer.
In a few weeks members of the SIG can participate in a Q&A session with another licensed tax lawyer.
********************************************
**********
*****
*****
*****
/John **********
@Jay ******
you will not pay tax twice, in effect you end up paying the higher of US or Thai tax but only on the income you bring in to ThailandPaul ***********
@Jay ******
you then fall under two tax jurisdictions.. Under the Thai DTA you will not pay double tax.. If you pay tax in US you claim tax credit against Thai tax, if you pay Thai tax you claim tax credit in US...John **********
@Paul **********
it depends on the amount the US taxes you as Thailand's tax schedule may be higher Say you pay 20% in the US and Thailand is 30 % than you will be possibly be responsible for the difference of 10% to Thailand onto of the 20% to the US ...Just depends on how much you make
Paul ***********
@John *********
absolutely 100% correct... I have stayed away from "top up" tax as it hasn't been addressed anywhere by the Thai tax man đCan they do it in terms of law.. Yes.. Will they do it â remains to be seen..
For Example the likes of Australia already do this to people who work overseas đ
Jim ********
@Paul **********
He doesn't even have to do that. US tax residency is very difficult to lose. He won't be subject to taxes in ThailandDavid **********
@Jim *******
that document says US citizens are Thai tax residents if they stay in Thailand more than 180 days.Paul ***********
@Jim *******
he is tax resident after 180 days... I don't know how many ways there are to tell you this... đJim ********
@Paul **********
But you're totally ignoring the DTA. A DTV holder is a tourist, therefore they have a home in another country which is where they pay taxes. I don't know how many ways there are to tell you this. đđDavid **********
@Jim *******
Nope. Thai tax law doesn't care if you are a tax resident in 10 other countries, you do the 179+ days in Thailand, you are a Thai tax resident.Paul ***********
@Jim *******
no I am not... you clearly don't understand what is being talked about.. Do you...âAfter 180 days in Thailand you are not a tourist..
You are tax resident đđ
It says so...whether you actually pay in Thailand depends on personal circumstances and DTAs..
But the fact remains you are a tax resident in Thailand irrespective of what a DTA says and as such will have to submit a Thai tax return detailing your income earned in Thailand or remitted to Thailand in a tax year
I don't know how many other ways I can explain this too you..
As you clearly don't understand do you
Paul ***********
@Jim *******
doesn't change a thing..if he doesn't pay tax in the US for any reason and is tax resident in Thailand he will be liable firv taxes in ThailandStop with this nonsense now.. If you are 180 days in Thailand you are tax resident in Thailand...
Kan ******
@Paul **********
ok with more than 180 days you are tax resident but if there is a double tax agreement you will not pay tax in Thailand, right ?Jo **********
@Paul **********
no not alwaysArnold **********
@Paul **********
very trueAndy ************
@Paul **********
It's not as cut and dried as that. DTV holders can't even get bank accounts here, and you think they'll be taxed? HmmmmmmDavid **********
@Andy ***********
if you don't have a Thai bank account, how do you remit funds for living in Thailand? I guess you could send it via Western Union.Andy ************
@David *********
Cash. UntraceablePaul ***********
@Andy ***********
it's not a case of think.. Just stating after 180 days in Thailand one is Tax resident that's all...Pretty cut and dry actually
Andy ************
@Paul **********
Yes that's true, but it's not that simple. As I've explained in my response to your other post, DTAs play a huge part in whether expats are actually tax resident in Thailand. There are way too many variables to be able to categorically state someone is "liable" for taxation in Thailand.David **********
@Andy ***********
DTAs have zero impact on determining tax residency status.Jim ********
@David *********
DTAs actually provide the formula for determining tax residency! You need to get this notion out of your head that 180 days in Thailand is the be-and-end-all. It's nothing more than a starting point. DTAs blow it out of the waterPaul ***********
@Andy ***********
er no it quite simple180 days you are tax resident in Thailand
Fact đđ
A DTA doesn't change fact, what it changes is you won't be taxed twice on the same money that's all as detailed in the specfics of the DTA
a DTA does not exclude tax residency in another jurisdiction
Liabilty for tax in Thailand = assessable income đ
1. 180 days in Thailand = tax residency
2.Remitted income as defined in Thai tax code â..yes
3. Has it been taxed already yes or no = yes refer to DTA.. Tax credit Thailand
4. Submit proof of tax being paid with Thai tax return... Receive credit
5. No tax paid on money remitted ârefer to tax code for assessable income per Thai tax table
That's pretty much it.. Simply put
What isn't clear is the topic of "top up tax" where say tax paid out side of Thailand, is remitted to Thailand but tax already paid is lower that the Thai percentage on same money.. Will they require people to pay the difference between rates...â
Same as places like Aussie currently do to their people who work overseas and who pay less tax than they would in Aussie..
***************************************
*****
.htmlReply to
Paul ***********
Reply
11 comments
a year ago
5 comments
a year ago
83 comments
a year ago
38 comments
a year ago
66 comments
a year ago
21 comments
a year ago
23 comments
a year ago
34 comments
a year ago
61 comments
a year ago
82 comments
a year ago
46 comments
a year ago
11 comments
a year ago
212 comments
a year ago
2 comments
a year ago
74 comments
2 years ago
27 comments
2 years ago
35 comments
2 years ago
17 comments
2 years ago
5 comments
2 years ago
24 comments
2 years ago
8 comments
2 years ago
2 comments
2 years ago
7 comments
2 years ago
101 comments
2 years ago
94 comments
2 years ago
7 comments
a month ago
9 comments
a month ago
21 comments
a month ago
16 comments
a month ago
8 comments
a month ago
The ask:thailand community, consisting of multiple Q/A groups with over 100,000 members, powers this platform. It is not an official government resource. Our members actively contribute to this resource, and while we strive for accuracy, we cannot guarantee its complete reliability. Assistance to travelers is provided as a community service.