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Answered9 months ago

What are the tax implications for Australian retirees on a Non-O visa living in Thailand for over 180 days?

EmeraldWa*********
asked Feb 6, 2026
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Hi all Aussies,, for those that have retired on a non o visa based on over 50 and 800,000 baht in bank,, applying for the visa after Jan 1 st 2024 ,,, assuming you pay tax in Oz , did need to become a Thai tax resident after your first 180 days
Answer summary
Australian retirees on a Non-O visa in Thailand who spend more than 180 days in a calendar year become Thai tax residents by default. The tax implications are complex; while Australia and Thailand have a Double Tax Agreement (DTA) to prevent double taxation, whether retirees need to file taxes in Thailand depends on the source of their income and whether it is assessable. Many Australians report their pensions as tax-exempt due to the DTA, while others need to declare their income. Consulting with a tax professional familiar with both tax systems is highly advised to navigate these regulations effectively.
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Ian ********
Ian ********
There are loads of Aussie pensioners on here who get a state and private pensions.Why don’t they just be open about what tax they pay in Thailand.We are all strangers and the odds are we will never meet each other so no need to be secretive with each other
Ant ***********
Ant ***********
Don’t pay any

No pension

Living on savings

I do my tax in Oz on the ATO portal

Every year zero

Except last year paid $39
Ka *****
Ka *****
Assests like house?
Ka *****
Ka *****
What about living on savings sending a bit every month to Thai bank?
Ant ***********
Ant ***********
Ka Noo

Unless you own assets in Thailand or business interests

No problem that I am aware of for everyday living ( for Australians )
Ka *****
Ka *****
Ant W Tailor assets like the house or condo?
Phil ******
Phil ******
Ant W Tailor me too
EmeraldWa*********
EmeraldWa*********
OP
Ant W Tailor thank you 🙏 that’s great info
Ant ***********
Ant ***********
EmeraldWallaby4034

I have no assets in Oz

Have some $$ in bank

As long as bank interest / term deposit interest is under $18,200 AUD each year - nothing to pay

ATO have all your records , bank , health insurance & super

When you log in to ATO it’s all pre filled in ( as they have all your earnings )
Jason **********
Jason **********
For countries with tax treaties that do not assess your government pension remittances, you might be fine not filing your taxes. If you’re drawing your income from other sources that include investment gains, dividends, and interest and if you are remitting that money into Thailand bank accounts it may be assessable coming from income sources after 2024.

Although I have no assessable income because my sources have been government pension and income pre-2024 I won’t need to pay any tax. Nonetheless, I will file a tax return with a bunch of zeros just to be on the absolute safe side. There are penalties for not filing if you are a tax resident.  It’s unlikely that they’re gonna track you down and penalize you but I try to keep my risk as low as possible. The tax return documents are pretty simple and there are English guidelines. They make it easy to do it online and submit it.

I’m not an accountant so if anybody has additional information or wants to contradict my opinion, please do so. I’m still learning.
Jason **********
Jason **********
Just an additional note. There apparently has been some discussion about requiring proof of tax filing for visa extensions in the future. We all know not to hold our breath waiting for something definitive. 

But even ChatGPT, which has guided me through this process (not without missteps by the way) noted as I confirmed my submission that I should keep a copy of the confirmation for visa purposes in the future.
Ian ********
Ian ********
Confusing area would be that your state pension would use up your tax free allowance but private pension would be taxed .So is any money transferred here from the private or state pension?
Stuart *********
Stuart *********
Ian Carman or you can gift up to 20M baht per year to your Thai spouse
Ian ********
Ian ********
I send any money here via wife ,step daughter etc .Have
*****
0bt in bank which I transferred in a non taxed resident year
Stuart *********
Stuart *********
Retire before state pension age and front load the private pension draw then adjust when hit state pension age. The private pension will be taxed in original country so not liable for tax in Thailand - is that correct?
Ian ********
Ian ********
Or do what I have done and retire here after July and pump loads of money in when not tax resident
Ashleigh **********
Ashleigh **********
Aussie here. Australia and Thailand have a treaty that means you will not be double taxed. Once you are in Thailand for 181 consecutive days you're a resident for tax purposes. This means that any money you bring into Thailand attracts a 17% tax rate. It's important that you use a tax consultant who will be able to show that you have either already paid tax in Australia or that you're tax exempt in Australia.
Dave ***********
Dave ***********
Ashleigh Burcombe it’s over 180 days per year. Doesn’t have to consecutive. And there’s no automatic 17% tax rate.
EmeraldWa*********
EmeraldWa*********
OP
Dave Nickerson it’s a little confusing, I’ve reached out to my accountant here,
John ********
John ********
The easiest and most responsible advice!

GO see a TAX Preparer!

And not a Foreigner Attorney practicing Law in Thailand!
Jesper *******
Jesper *******
You become a thai tax resident if you spend more than 180 days in thailand in a calendar year......do u need to pay tax? The answers is at revenue office สำนักงานสรรพากร ......you visit one that is near you and request for a tax ID after which you sit down with the assessment officer with your tax returns (home) and your thai bank statements of incoming funds from overseas...the officer will determine whether u need to pay tax or not due to double tax avoidance hope this helps
Stephen ********
Stephen ********
Jesper Ngiam One thing out of order - you do not request tax ID until you've thrashed out whether your income is assessable. No point in getting yourself on the system unnecessarily
EmeraldWa*********
EmeraldWa*********
OP
Stephen Howell from what I’m understanding there’s no choice , you must be Thailand tax resident after 180 days in the country, you must then file a tax return yearly saying no baht owed ,, so far this is my understanding
EmeraldWa*********
EmeraldWa*********
OP
Stephen Howell thanks 🙏 heaps for the clarification Stephen
Stephen ********
Stephen ********
EmeraldWallaby4034 You've been misinformed. You only submit a tax return if you have assessable income.
EmeraldWa*********
EmeraldWa*********
OP
Jesper Ngiam super helpful, thanks 🙏 heaps
Stephen ********
Stephen ********
Anyone spending more than 180 days in a calendar year in Thailand is "deemed" a tax resident. However (and it's a BIG however) there are so many permutations as to whether you will pay tax in Thailand. Firstly, only ASSESSABLE INCOME is potentially taxable. Depending on the source of the income will depend if the money you transfer is assessable. Then there are the DTA treaties. The Australian DTA makes many pension payments non-assessable, and the big one, article 4, which can (depending on individual circumstances), make Australian Tax Residency the priority over Thai Tax Residency, which means Australia is the only jurisdiction in which you pay tax. That's where I am.
Brenton ******
Brenton ******
Stephen Howell yeah but you can't remain an Australian tax resident and live in Thailand.
Stephen ********
Stephen ********
Brenton Lett Actually you can. I'm Australian Tax Resident even though I'm in Thailand
***
months of the year. I'll bet you haven't read the DTA otherwise you wouldn't be saying that
John **********
John **********
You automatically become a Thai tax resident if you spend 180 days or more in a calendar year inside Thailand for that year. It's not something you can opt into or out of
Frangipani *******
Frangipani *******
@John *********
Don’t agree mate
John **********
John **********
Frangipani *******
Frangipani *******
@John *********
sorry mate. Was replying to another comment.

My apologies 😃
EmeraldWa*********
EmeraldWa*********
OP
@John *********
thank you, good to know,, but I’m guessing you are not double taxed , so if paying tax in Oz , that’s it ?
Julian *******
Julian *******
EmeraldWallaby4034 you still need to file a declaration and you put zero baht owed.
John **********
John **********
EmeraldWallaby4034 you are not double taxed as Australia and Thailand have a dual tax agreement. It's way to complicated to try and explain here but in effect you pay the higher of Australian or Thai tax on the income you bring into Thailand, although certain types of income are excused Thai tax. Try reading the Dual Tax Agreement
Bob **********
Bob **********
EmeraldWallaby4034 you go right ahead and do that
Noel ********
Noel ********
@John *********
thank you 🙏 for your wealth of knowledge
John **********
John **********
@Noel *******
if you don't spend 180 days or more in Thailand in any calendar year then you are not a Thai tax resident in that year. So if you become a Thai tax resident this year you would need to file between 1st January and 31st March next year
Noel ********
Noel ********
@John *********
I only moved here in October, so when am I supposed to complete my taxes
David *********
David *********
EmeraldWallaby4034 centrelink pensions are taxable in thailand not covered under dta
David *********
David *********
@John *********
centrelink pensions aent covered under dta according to 3 different tax professional here
John **********
John **********
EmeraldWallaby4034 from memory pensions are only taxable by the country they are paid in
EmeraldWa*********
EmeraldWa*********
OP
@John *********
even if it’s a government pension?
John **********
John **********
@Noel *******
if you are a Thai tax resident and you bring it into Thailand then you need to complete a Thai tax return
EmeraldWa*********
EmeraldWa*********
OP
Bob D'Andrea but still required to do a tax return in Thailand as tax resident yearly, stating no baht owing?
Bob **********
Bob **********
Noel Holman no
Noel ********
Noel ********
@John *********
so John if I get a small salary from Australia and it’s taxed in Australia do I have to declare it here as I’m on a retirement visa, cheers
Darren *******
Darren *******
@John *********
good document to read if you can't get to sleep! 🤣🤣🤣
Jay ****
Jay ****
EmeraldWallaby4034 from what I was told by a tax preparation agent in bkk this year, I am a tax resident since living here but I am already taxed in home country on my pension and am not earning here so I do not owe anything here. Many countries have a treaty with thailand to not collect double taxes.
Tim **********
Tim **********
Hi Jay. I was interested in what you said. Would you be able to give me the contact details of your tax preparation agent in Bkk. Thankyou.
David *********
David *********
Jay Wb can I ask what Australian pension do u get and bring into thailand and is not taxable in thailand I receive centrelink pension and I pay tax on it in thailand got advice from 3 different tax agents to confirm
Frangipani *******
Frangipani *******
EmeraldWallaby4034 please bear in mind that there is a lot more to it when it comes to taxation. Just because Australia 🇦🇺 and Thailand 🇹🇭 has a DTA, it doesn’t mean that it covers everything. It depends on the source of the funds transferred as well as your own personal circumstances.
EmeraldWa*********
EmeraldWa*********
OP
Jay Wb thanks 🙏 heaps jay , much appreciated

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