Answered8 months ago
What are the implications of the new requirements for declaring foreign income and tax deductions in Thailand from 2025?
Shocking news for declaration from 2025 and forward. For all who declare foreign income and wish to deduct their foreign tax from the Thai tax according to DTA. Now legalized documents are mandatory as per Revenue service DTA subdivision from 14.01.2026 sent out to all local tax offices!!!
Answer summary
Starting from 2025, Thailand's tax regulations will require expatriates declaring foreign income to provide legalized documents for tax deductions under the Double Tax Agreement (DTA). This includes a stamped certificate from their foreign tax agency, translations if needed, and multiple layers of legalization from foreign and Thai authorities. This new rule highlights the confusion surrounding tax obligations for foreigners residing in Thailand, particularly concerning the taxation of pensions and how foreign income is categorized. The discussions indicate that many expats are concerned about compliance and the potential risks of severe penalties for non-compliance.
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Julian *******
Thailand for its own reasons refuses to be part of the apostle agreement and that’s why documents need to be legalised and notarised. It’s another level of unnecessary bureaucracy but Thais love their paperwork in triplicate.
Yaoyu ***********
USA citizens on Non-O Visa、staying for more than 183 days per year、with income solely from the States, do they need to do the actual income tax filing here every year ?? 🤔
Ralphy *****
A lot of people will be saying goodbye Thailand
Paul ******
Well all mine is saving
Michael *****
Thailand can suck its thumb. Double tax treaty.
Nick ************
And how do they know if you are transferring savings pre 2024 or income after? I have been told that the principal sum used to buy my house in 1998 is not classed as income and will not be taxed. That should keep me going for a while along with other pre 2024 savings.
Gerry ********
I have to go and get a TIN at my local revenue department office because my bank in Australia is asking that I give them one. Anyone know why they would want this as they know I have no income from Australia or Thailand. The only income I have is from a bank account in Australia and they already that.
Paul **************
I had this with my Dutch banks as well, i explained to them that I am not remitting assessable income to Thailand and because of that I would not get a TIN in Thailand. They were happy with that explanation.
Gerry ********
Paul Vleeshouwers are you staying more than 180 days a year in Thailand? Apparently we still need a TIN if we do regardless of having an income or not. I don't think Australian banks would be happy with that explanation, they like to grab anything they possibly can from you.
Terry *******
document legislation is a racket in thailand and uk
John **********
I note the RD leaflet refers to earned income. I don't think a pension counts as earned income, but what's important is whether the pension (or any other funds you bring in) is assessable income or not. Only assessable income is subject to personal income tax
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Alexander *************
OP@John *********
pension is assessable incomeDick ********
Alexander DThornerian not all pensions are assessable income. Stop spreading lies.
John **********
@Alexander ************
that varies by country depending on the DTA between the country and ThailandAlexander *************
OP@John *********
yes absolutely but the hosting country (Thailand) is allowed to demand declaration of the income taken into the country. This and what requirements I hardly think is mentioned in any DTA. Pls differ between right of taxation and demand of declaration. This rule valid from 2024 as in accordance with the OECD rules for avoidance of tax and fiscal evasionJohn **********
@Alexander ************
as I understand it international treaties take precedence over domestic law so if the pension definition in the DTA excuses the particular pension from thai tax then it is not assessable. Of course it doesn't apply to all pensions and not all DTA are the sameAlexander *************
OP@John *********
yes that is correct of course. However, I still believe that Thailand has the right to demand declaration. Even the under the LTR- visa declaration is mandatory.
Oh *****
Thailand tired of the bullshit. About time. Toe the line or get the f out.
Tim ***********
Go suck one you ignoramous
Oh *****
Broke dick losers like u are the problem. Why should Thailand put up with you?
Alexander *************
OPIt seems still to be a confusement about what rules governs declaring of taxes and the obligations which you have as a resident living in Thailand more than 180 days a year. I can only encourage the ones that are not updated on Thai tax law from 2024 not to ignore situation but carefully read the law and if any doubts seek legal advice because not full filling these obligations can severe destroy your staying in Thailand.
Alexander *************
OPand if original document not on English is hat to be translated into Thai and legalized. Legalization is explained; 1. a stamped and signed certificate from your tax agency (if not English it has to be translated into Thai). 2. Your foreign affairs has to legalize the certificate. 3. Thai embassy in your home country has to confirm the certificate. 4. Agency of consular affairs in Bangkok has to confirm this. Costs including DHL post or equivalent around THB 20-25’ and several weeks handling. Shocking if not quickly altered! And this mandatory requirement has not been clearly communicated!!!!
Peter ***********
Alexander DThornerian So if your tax liability is tiny as mine is it's not worth the time and money involved.
Alexander *************
OPPeter Nicholson that’s correct if you are retired and bringing in about 500’ THB yearly it will be cheaper to pay the tax than getting all these certificates. But the sense of DTA is than disputed. Around 500 you don’t pay tax at all but still has to declare.
Frank **********
US DTA says Social Security and other Federal Pensions are not taxable in Thailand and are not required to file a Thai Tax Return.
Alexander *************
OPIt’s quite devastating that there exist “hyenas” that are even laughing for news shared in good faith to the public which impact there living situation in Thailand. I don’t wish to share any info to these creatures and of course immediately get blocked by me. Hopefully they will face the consequences of their ignorance.
Jim ********
Alexander DThornerian I went to the RD in BKK. They refused to issue a TIN or file a Thai tax return when I showed them my U.S. military pension statements and told them my only remittance was from my pension. Repeatedly said “no tax”
Frank **********
Dick Greene yeah, that is what I meant "non-assessable". 😁😁😁😁
Dick ********
Frank Shevchuk they are classed as “non-assessable”. You are correct.
Alexander *************
OPJim Ramsey it was indeed a chaos last year and many tax officials were not prepared to handle to outlined new rules. Now is seems that the rules are tightening up. Be aware if you are not complying even get rejected they can still claim “it’s your fault” and held you accountable. In a new post (updated) the rules and obligations are clearly defined. The rest is up to you
Frank **********
Jim Ramsey right they even had a video from a Tax Advisor in Bangkok who asked a representative from the Thai Revenue Department who also said Social Security, Military Pensions and other Federal Pensions are excluded as assessable and therefore no Thai Tax Number or Thai Tax Return was required.
Alexander *************
OPFrank Shevchuk no not taxable but has to rules outlines 2014 to be declared. Otherwise a violation of Thai law. Your foreign tax paid is to be deducted against Thai taxes. But the new set up makes it costly and hard. And is more important what Thai authorities are requiring. Thai law applies in Thailand not US law
Dick ********
Alexander DThornerian USA social security is not assessable income in Thailand. Only assessable income must be shown on Thai tax return
Dick ********
Alexander DThornerian not according to my Thai tax attorney.
Alexander *************
OPDick Greene that is not correct. Thai tax law differs between assessable and non assessable income but all foreign income MUST be declared and deducted in accordance with DTA. I recommend you read the law on your obligations if you are bringing in pensions ie to Thailand. The consequences not following the tax laws are extremely harsh fines up to 200% iof withheld not declared taxes. Furthermore other issues might be evolved breaking Thai laws.
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