chai333

1 Living permanently in Thailand and receive and remit a pension 2 For the 2024 Thai tax year, I will become a tax resident here at midnight 28 June 3 Prior to that time I am a not a Thai tax resident 4 So pension receipts remitted to Thailand before that time are not assessable income here 5 Such remittances after 28 June are assessable income 6 Allowances of 60 + 190 + 100 = 350,000THB are available for this tax year 7 There is no mention of those allowances being pro-rata for part of the year, so all available 8 The full allowances exceed my expected full aged pension 29 June to 31 December 9 So no Thai tax is payable for 2024 - - - - - - - - - - - - - - My Double Tax Agreement says:- “…... pensions and annuities paid to a resident of one of the Contracting States shall be taxable only in that State.” And I read “resident ……” as “Thai tax resident” - - - - - - - - - - - - - - Offered in good faith and hope it will be helpful to many