Double Tax Agreement (DTA)
This agreement exempts any individual residing in Thailand and the country where Thailand has signed the agreement with from paying income taxes on both countries. To clarify, an individual can pay income taxes in the country where the individual is currently residing. The DTA has several purposes regarding income tax:
Prevent double taxation for reducing financial burdens among individuals.
Avoid conflicts on taxing rights ensuring income is taxed once or at a reduced rate.
Ensure fair treatment on taxation from discrimination.
Prevent tax evasion and fraud by sharing information with the contractual party.
Promote economic activity in stimulating cross-border transactions and investments between the treaty countries.
As of 9th October 2023, Thailand has signed the DTA with 61 countries. Nevertheless, the individual may be subject to double taxation in Thailand and the country where Thailand is not a contractual party to the DTA.
Armenia
Australia
Austria
Bahrain
Bangladesh
Belarus
Belgium
Bulgaria
Cambodia
Canada
Chile
China (People’s Republic)
Cyprus
Czechia
Denmark
Estonia
Finland
France
Germany
Hong Kong
Hungary
India
Indonesia
Ireland
Israel
Italy
Japan
Korea
Kuwait
Laos
Luxembourg
Malaysia
Mauritius
Nepal
Netherlands
New Zealand
Norway
Oman
Pakistan
Philippines
Poland
Romania
Russia
Seychelles
Singapore
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Taiwan
Tajikistan
Turkey (Turkiye)
Ukraine
United Arab Emirates
United Kingdom
United States of America
Uzbekistan
Vietnam