@Peter **********

what specifically makes it so special regarding residency?

@Peter *********

there are allowances and deductions along with a zero rate tax band before you start paying any tax if at all.

@Toon ********

correct, pensions are assessable income unless exempted by a DTA. If exempted then no tax filing. If not exempted then just normal PIT rates, allowances and deductions apply with any withholding taxes paid in home country allowed as a tax credit against your Thai tax liability and again you are correct in this situation you would need to file assuming your remittances are above minimum thresholds.

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

I agree with you which is why it’s important to educate ourselves by reading the appropriate DTAs along with the Thai Revenue Code.

@Toon ********

not true. The requirement is to have assessable income. No assessable income equals no tax filing requirement.

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

you are the one adding confusion. The question only asks about tax residency, and the answer to that is very simple.

@Toon ********

not at all, it is very common to live long term in Thailand with no tax liability, Canadian pensioners, US citizens living of social security, UK pensioners living off government pensions etc etc.

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

the question is about tax residency not tax liability....

@Richard ******

all information is available on the Revenue website, read section 40 of the Revenue Code then read your country’s DTA.

@Richard ******

remitted pensions are taxable under the Revenue Code however exemptions will apply via DTAs.