Thai Tax Laws for Expats: the Practical Implications versus the Realities

[JackGats]

I can't understand why people who are already taxed in their own country, ie who don't need Thailand as a tax residence, do not simply spend 6 months outside Thailand. What is so special about Thailand that they should feel a compulsion to stay here more than 6 months? I like the few months I spend in TH but six months and a half is my upper limit. What's wrong with Vietnamese or Cambodian food? What's wrong with Indonesian sex?

[MartinL]

10 hours ago, JackGats said:

I can't understand why people who are already taxed in their own country, ie who don't need Thailand as a tax residence, do not simply spend 6 months outside Thailand. What is so special about Thailand that they should feel a compulsion to stay here more than 6 months? I like the few months I spend in TH but six months and a half is my upper limit. What's wrong with Vietnamese or Cambodian food? What's wrong with Indonesian sex?

I agree that there's nothing special about Thailand except ....... Maybe because, for example, those who stay more than 6 months have wives and families in Thailand who don't want to spend long periods away from home just to save a few bob in tax. 

[recom273]

15 hours ago, happydays said:

There already exists a document called a Tax Clearance Certificate which foreigners who are liable for tax are required to submit at the airport when they leave Thailand. This provides evidence that there are no outstanding tax liabilities. Immigration could ask for this as an additional supporting document when applying for visa extensions. Not saying they will.

 

https://www.rd.go.th/english/23518.html

 

My local immigration asked for a tax receipt when renewing extensions to teachers, the first year of enforcement they asked, some schools are supposed to file your tax that they deduct but never produce a receipt or TIN, the school I worked at, you were supposed to file your own, but no one ever did - when applicants didn't have the receipts, it was a "mai bpen rai, next year na" - the following year, they had given up asking for them. The immigration department are just RTP, they have no interest in enforcing all laws, only ones that they can profit from - maybe we will see an increase in visa applicants using agents if it is enforced.

[KhunLA]

12 hours ago, advancebooking said:

we know a few highly paid thai people who pay little to no tax. 

We do ?  I don't, although surely many who make their income from the SET don't pay, as not required to.

[KhunLA]

42 minutes ago, MartinL said:

I agree that there's nothing special about Thailand except ....... Maybe because, for example, those who stay more than 6 months have wives and families in Thailand who don't want to spend long periods away from home just to save a few bob in tax. 

Add the cost of travel and spending time elsewhere, would surely be more than any tax one is trying to avoid.

 

For me, I'm quite happy right here and have no desire to leave TH.  No desire to see border countries, and definitely no desire to sit on a plane for 3-6-12-24 hours to go any further than next door.

 

I'd also have to leave my therapist (dog) behind, and no way could I cope with that.

[WorriedNoodle]

16 hours ago, Moonlover said:

Exactly what qualifies you to post this

No qualifications needed to post anything on this web site are there?

[recom273]

15 hours ago, turgid said:

I'll repeat what happened to me when i extended my annual visa in November. The officer reviewing my papers went through my bank statement and highlighted the balance and all incoming transactions.   Never really looked at anything other than the balance before. 

I have bank accounts the UK and  two investment accounts offshore in Europe  they've all asked for TINs in December as has Kbank in Thailand with a threat of being debanked if I dont comply.

All have given me an extension to get a TIN  but i doubt it is as open ended as the original poster suggests.  

 

 

And I have three accounts, one is an account that is used to keep 400K in for the purpose of visa. The money is never used for any other purpose, it just sits there.

 

I dont know what I will do in the future, it appears that Kasikorn are not interested in a TIN for the purpose of reporting to the TRD, but for overseas reporting. I get the impression when posters have returned the forms and informed the teller that they have no need for a TIN as their pension is taxed in their home country, they have been met with a smile and the paperwork accepted. Am I correct?

 

 

[Presnock]

On 1/22/2025 at 4:10 PM, SoCal1990 said:

There has been a lot of confusion and speculation regarding the recent changes to income tax laws and filing requirements in Thailand. However, in practice, the actual impact of these changes is likely to be much less burdensome than many expect. It’s possible that the authorities won’t begin actively enforcing tax laws on foreigners for at least a few years, and even then, it would likely be only if those foreigners are living in Thailand as full-time residents and fail to file tax returns altogether. For the first few years, it’s likely that nothing will happen, as the authorities will probably give it some time to see how well people are complying and whether or not they need to start enforcing any aspects of the tax laws or not on foreign residents who aren’t working.

 

The most likely scenario is this: if foreigners don’t get their tax filings in order after a few years, they may find themselves unable to renew their long-stay visas until they do. But even this is speculative. There’s no guarantee that the immigration and revenue departments will link their systems in such a way that one triggers the other.

 

While the immigration and revenue departments theoretically have access to each other’s systems, the idea that they will actively use this access to block visa renewals is still highly questionable.

 

As long as you file a tax return each year, you should be fine. By doing so, you demonstrate your intention to comply with the law, which is all they really expect. It’s doubtful they have the resources to start auditing individuals or scrutinizing bank accounts to track overseas transfers. File your return on time each year, and you’re unlikely to face any issues.

 

Even if someone were audited, it seems highly unlikely that the authorities would investigate overseas credit or debit card spending in Thailand, this is in regards to foreigners who aren’t transferring money into the country and are simply making digital payments for everything in Thailand. Those foreigners could refuse to hand over overseas banking documents, and there would be no way for the authorities to force them to do so. For local bank accounts, the Thai Revenue Department could request statements from the banks, but they have no access to overseas banking or credit card records.

 

Realistically, they’d likely never even bother trying to obtain overseas bank statements. So in my view, the whole debate about spending in Thailand using mainly an overseas debit card, and having to pay personal income tax on that money in Thailand is moot. Legally, yes, there are rules, but in practice, it’s straightforward: file a tax return, show that you’re playing by the rules, and you should be fine. If you’re bringing in a small or reasonable sum each year, you’re unlikely to raise any red flags regarding unpaid taxes, money laundering, or anything else. The government has limited resources and much bigger fish to fry when it comes to enforcement.

 

One crucial point that many seem to be overlooking is that for money to be taxable in Thailand, it must have been earned either in 2024 or sometime after that year. So, even if you transferred ฿10 million into Thailand in 2024, if you can provide an overseas bank statement from 2023 showing a balance of ฿10 million, that money wouldn’t technically be taxable anyway because it was part of your savings earned prior to 2024.

a lot of guessing throughout but TIT and, your guesses are as good as all the rest.  I do hope that for the majority of expats here, the govt realizes the value of long stay retirees and other foreigners.

[Presnock]

3 hours ago, WorriedNoodle said:

No qualifications needed to post anything on this web site are there?

from some of the comments, absolutely none!

[biervoormij]

21 hours ago, SoCal1990 said:

That said, if you’re a single retiree, you’re allowed to transfer in up to ฿210,000 per year tax-free, even without recognition of a double taxation treaty or proof of taxes paid overseas. A sensible approach would be to transfer in at least that amount annually to avoid raising any red flags about how you sustain yourself in Thailand, rather than transferring in nothing at all and raising possible suspicion. 

 

Is this ฿210,000 for all retirees or only those 65 and over? I thought I have to keep my remittance under ฿120,000 to not have to file a return.

[Scouse123]

16 hours ago, KhunHeineken said:

Yes, but there are a couple of certainties.

 

1)  Only stay in Thailand 179 days and Thailand's tax policy is not applicable to you.

 

2)  File, declare, pay or no pay some tax, and you are done with it.  Just like paying any other bill. 

 

Chose one of the above and move on with your life, and don't forget, one of the above means no problem at extension time, which is bound to be a method used for compliance, either this year, or in the future. 

 

If implementation takes them as long to do like the tourist tax, or all the other clampdowns and crackdowns, I'll take my chances.

 

Nothing, apart from dreamers on here and if, buts and maybe's has been said about linking visas to tax forms.

 

Totally different departments, and they seldom co-operate.

[Moonlover]

3 hours ago, WorriedNoodle said:

20 hours ago, Moonlover said:

Exactly what qualifies you to post this

 

3 hours ago, WorriedNoodle said:

No qualifications needed to post anything on this web site are there?

Quite true, no qualifications necessary. But I was interested to know whether he was bringing anything new to the table. Some inside information maybe. My impression was 'no he was not' and the lack of a response from the O/P would seem to confirm that.

 

Just the same old unqualified guess work.

[NoDisplayName]

42 minutes ago, biervoormij said:

Is this ฿210,000 for all retirees or only those 65 and over? I thought I have to keep my remittance under ฿120,000 to not have to file a return.

 

The limit is 60K (single)/120K (married) baht of assessable remittances technically requires filing a tax return.  In practice, many TRD offices don't want a filing unless tax is due.

 

The other number quoted was the limit of assessable remittances after TEDA where tax would be due.  Your limit depends on your TEDA.

 

Pre-2024 earnings, and income exempted by TDA are excluded from PIT calculations and don't need to be reported. 

 

......................at least not yet.

[Searat7]

I see very little said about bringing in cash from home country and changing into baht here which requires presenting your passport.  Do others think they will catch onto this just like they would see wire transfers from overseas into Thai bank accounts ?

[Surasak]

Thai tax is based on honesty, so if you file a tax return showing very slightly over you personal limit, or just under, that is all that is required. There are means of getting money transferred which would be difficult to trace, but not impossible. For what its worth in my opinion, just file a tax return within your limit, and there is every possibility you wont be hassled.

[No Forwarding Address]

5 hours ago, KhunLA said:

We do ?  I don't, although surely many who make their income from the SET don't pay, as not required to.

I don’t usually jump in to these conversations, but what you say intrigues me, I have delved in Stock Investments recently, not in Thailand, but when I make my move - I intend to play the SET………are you saying Stock investments are not taxable in Thailand??   I find that hard to believe, but if it is - YES!!     Thanx in advance

[ChumpChange]

1 hour ago, Moonlover said:

 

Quite true, no qualifications necessary. But I was interested to know whether he was bringing anything new to the table. Some inside information maybe. My impression was 'no he was not' and the lack of a response from the O/P would seem to confirm that.

 

Just the same old unqualified guess work.

Maybe he's got you on his ignore list.

[KhunLA]

29 minutes ago, No Forwarding Address said:

I don’t usually jump in to these conversations, but what you say intrigues me, I have delved in Stock Investments recently, not in Thailand, but when I make my move - I intend to play the SET………are you saying Stock investments are not taxable in Thailand??   I find that hard to believe, but if it is - YES!!     Thanx in advance

If trades are done within the SET, then I believe they are tax exempt, unless something changed from a while back.  Out of the SET now, but when in, nothing taxable.

 

There's 925 different 'securities' in the SET, so plenty of choices.

https://www.set.or.th/en/market/information/securities-list/main

 

[Moonlover]

8 minutes ago, ChumpChange said:

Maybe he's got you on his ignore list.

Quite possibly.

[ChumpChange]

1 hour ago, biervoormij said:

Is this ฿210,000 for all retirees or only those 65 and over? I thought I have to keep my remittance under ฿120,000 to not have to file a return.

The first ฿150,000 of income per year is not taxable. Then you are entitled to a Personal Allowance deduction of ฿60,000, thus totaling ฿210,000 of non taxable income. Nothing to do with age. Everyone is entitled to the same. 
 

See here: https://www.thethailandlife.com/income-tax-thailand

[KhunLA]

2 hours ago, biervoormij said:

Is this ฿210,000 for all retirees or only those 65 and over? I thought I have to keep my remittance under ฿120,000 to not have to file a return.

Everyone gets the 210k exempt allowance, retired or not.

 

If 65+ years old, you get another 190k exempt allowance.  You may want to actually read the tax law/allowances.   You get more if married along with dependent kids or older folks, anyone you are caretaker of.

 

I posted some tidbits of info here, though did update the final 41k of tax due, to 35k in a later post.  This link here and may have info that will interest you  ...

https://aseannow.com/topic/1349073-i-am-leaving-thailand-yes-taxes/page/4/#comment-19520594

 

[sandyf]

17 hours ago, RSD1 said:

However, it’s also entirely possible that the Immigration Department may never require anything at all on this, as personal income taxation doesn’t fall under their purview or jurisdiction.

Isn't a personal income tax return required for a cat B visa extension?

[scottiejohn]

48 minutes ago, ChumpChange said:

Nothing to do with age. Everyone is entitled to the same. 

BS!

[bkk6060]

1 hour ago, Searat7 said:

Do others think they will catch onto this just like they would see wire transfers from overseas into Thai bank accounts ?

No

[bkk6060]

17 hours ago, JackGats said:

What's wrong with Indonesian sex?

I thought it was lousy.

[Gaccha]

6 hours ago, recom273 said:

My local immigration asked for a tax receipt when renewing extensions to teachers, the first year of enforcement they asked

 

That's interesting. I'm not a teacher, and my immigration is Bangkok, but I've been asked for at least 10 years to provide the tax receipt. It is a condition of receiving the work permit.

[KhunHeineken]

3 hours ago, Scouse123 said:

 

If implementation takes them as long to do like the tourist tax, or all the other clampdowns and crackdowns, I'll take my chances.

 

Nothing, apart from dreamers on here and if, buts and maybe's has been said about linking visas to tax forms.

 

Totally different departments, and they seldom co-operate.

Immigration Officer:  "Do you have certificate from TRD?"

 

Expat:  "No."

 

Immigration Officer:  "Must have certificate from TRD to make extension.  You go TRD first."

 

Expat:  "Ok."

 

All it would take is the order to come down from Bangkok, and another document would be needed at extension time.   A lot easy to implement than tourist tax.  

 

No real "communication" needed between the departments.  Just tell one department a certificate is now needed from the other department.  As I have said, they have expats by the b*lls and they know it. 

 

No real "ifs and buts" about it.  It's a no brainer for the Thai government.  The certificate from the TRD will be like the bank document.

 

I would be interested to know how you propose to get around the above? 

[Jingthing]

4 minutes ago, KhunHeineken said:

Immigration Officer:  "Do you have certificate from TRD?"

 

Expat:  "No."

 

Immigration Officer:  "Must have certificate from TRD to make extension.  You go TRD first."

 

Expat:  "Ok."

 

All it would take is the order to come down from Bangkok, and another document would be needed at extension time.   A lot easy to implement than tourist tax.  

 

No real "communication" needed between the departments.  Just tell one department a certificate is now needed from the other department.  As I have said, they have expats by the b*lls and they know it. 

 

No real "ifs and buts" about it.  It's a no brainer for the Thai government.  The certificate from the TRD will be like the bank document.

 

I would be interested to know how you propose to get around the above? 

Fear mongering.

[Yumthai]

12 minutes ago, KhunHeineken said:

mmigration Officer:  "Do you have certificate from TRD?"

 

Expat:  "No."

 

Immigration Officer:  "Must have certificate from TRD to make extension.  You go TRD first. Agents are in the corridor for your convenience."

 

Expat:  "Ok."

 

[jerrymahoney]

12 minutes ago, KhunHeineken said:

 

I would be interested to know how you propose to get around the above? 

At least as of my retirement extension via 65K monthly NOV2024, there was no mention of taxes.