I thought it is the date you transfer the money in is the crucial date, not the date you earned the money, but maybe misread.

This article suggests pension income is treated as 'earned' on the year it is paid out (and some countries have carve outs):

I have no idea how authoritative it is, but this article says this:

"...a person lives and works in a foreign country and later retires to Thailand with his/her overseas earned income. Will such a person have to pay taxes on these earnings?

The revenue department says:

No. This is because the said accumulated earnings came from assessable income that occurred in the tax year in which the person stayed in Thailand for less than 180 days. Example: Mrs. D. is of Thai nationality and has been living in China since 2007. But in 2024, Mrs. D. wants to travel back to live in Thailand permanently, so she brings back her accumulated earnings from working in China. As such, Mrs. D. is not obliged to pay any personal income tax on money brought into Thailand in 2024 because the said accumulated money comes from assessable income that occurred in the tax year in which Mrs. D. was not a resident of Thailand.

Jim do you have a link to the law that exempts pensions? Does it exempt any other sources?

The Thai law states that no money earned before 2024 is subject to the new tax. However anything earned after that date and transferred in is. Only mentioning as it seems potentially wise to separate any earnings (and keep the paper trail), as I guess that mixing will mean all the funds are subject to the new tax. However it is all very much guesswork at the moment.

Tony Handley someone recommended Bangkok bank accident insurance 6000 a year. Although I've no personal experience (hence following this thread)

I can confirm that the dealership successfully registered the truck with my Hua Hin certificate of residence. I just sent passport, power of attorney and certificate to them, they took a couple weeks then sent me back the new plate and blue book, i then sent back the red plate and brown book.

This is what put me off. I was biting the bullet and enrolling with one. They were leaving no stone unturned in their quest to have something as a pre-existing condition. I had a weird symptom about 6 years ago, figured I'd see a doctor just out of 'doing the right thing', was sure it was fine but there was a vanishingly small chance of it being something serious that I shouldn't rely on Google. The doctor almost declined to test, and all was clear, as expected. The prospective insurer wanted to know which tests were performed in that appointment 6 years before my enrolling.

I therefore figured I'd gain no peace of mind from the insurance and it was just a lottery whether it was financially worthwhile, with the odds against me.

(Hopefully I won't be back here in a few months time ruing my logic!)

Thanks Marty yes silly asking on fb really. But I am much more worried about accidents than the rest, and the price difference is enormous - I can't find anything worthwhile for less than 40,000 Baht each really, I'd take the risk on heart attack, I guess onset of a chronic condition, etc for the 90% saving. Must be something I'm not seeing.

Question for anyone who might know - how is it Bangkok bank can offer a year accident insurance for 5,900 Baht, whereas an international health policy with a 1 million Baht limit would cost closer to 10,000 Baht (and have so many exclusions and limits that really you need to pay 4 times as much to be effectively covered)?

Rosie Xip thanks very much for taking the time to reply. That's sounds very worthwhile, wish we were similarly blackmailed! Hope all goes well with your partner.