@Pete ******

thanks for clarifying

@Pete ******

Aren't pensions generally assessable income? You need to prove that the pension has already been taxed sufficiently in your home country for it to not be taxed additionally in thailand with a DTA. So even if you get a full tax credit in thailand due to the DTA, I think you still need to file and prove that.

@Nick ***********

I don't think the year that the income was generated matters. It's the year that 1) you stay 180 days or more 2) you bring money into thailand.

Even if the income was generated 10 years ago, if you bring the money into thailand in 2025, you will have to file for it in 2026 if you stayed in thailand 180 days or more in 2025.

(unless it was income generated before the law took effect? not sure, and would be hard to prove i guess)

@Pete ******

As i understood, pensioners would still be required to file if they stay 180 days or more. Just because there is a DTA doesn't mean they don't need to file.

@Nick ***********

exactly my concern as well. My workaround is staying less than 180 days this year, but bringing in the money for a condo/car. Since I'm not staying 180 days, I should be able to do this tax-free. Next year i will then stay more than 180 days and bring in a lot less. But this is a one time patch workaround since I'm just moving and not everyone can do that.

@Pete ******

yes but how many people are actually exempt? As i understood it, those are fringe cases?

@Marty ********

ah didn't realize you meant a firm in thailand

Yes it does. Because now I'd have the additional cost of paying for a thai firm to file taxes for me, as well as have the uncertainty that maybe they made a mistake and i can be held accountable for that (yes you are still responsible for your taxes even if a firm is doing it for you and they made an error).

@Marty ********

You still need to file in thailand though if you're staying 180 days or more. Does your US firm handle filing in thailand?

@Kevin ********************

Depends on your income bracket. Goes from 0% all the way up to 35%.

37/