Do foreigners need to pay tax in Thailand?

[Moonlover]

13 hours ago, ujayujay said:

I heard the penalty for filing late will be 1.5% of the taxes owed. Unfortunately I can't find the link anymore, so no guarantees. 

That doesn't worry me in the least as 1.5% of nothing is nothing!

[mistral53]

Here is an interesting tax case: 

 

Lets say I want to buy a house for THB 20 mil, I need in fact close to THB 27 mil to cover the taxation on the money I bring onto Thailand.........

 

On the other hand, if I want to buy said house for THB 20 mil, but stay under the threshold of 180 days in Thailand, no taxes are due. Problem solved? For THB 7 million I can comfortably travel around the world for 6 months - and spend the money on myself, blow and girls, instead of getting it siphoned off into the abyss of taxation.

 

Other creative solutions?

[JJ-Thailand]

20 minutes ago, Moonlover said:

That doesn't worry me in the least as 1.5% of nothing is nothing!

 

There are other penalties as well.

[Moonlover]

8 minutes ago, JJ-Thailand said:

29 minutes ago, Moonlover said:

That doesn't worry me in the least as 1.5% of nothing is nothing!

 

8 minutes ago, JJ-Thailand said:

 

There are other penalties as well.

Enlighten me. What is the penalty for NOT having sufficient assessable income to warrant filing a tax return?

[JJ-Thailand]

Is the use of a foreign credit card in Thailand taxable?
This is a question I can't find an answer to. Anybody?
If I use my foreign credit card to pay for items in Thailand, do I have to declare this as an assessable income in my Thai tax return?

- It is a transaction of capital to Thailand (a transaction is not taxable).
- It is basically a loan, credit (credit is not taxable).
- It will be paid off using foreign funds (foreign funds could be taxable).
 

[JJ-Thailand]

29 minutes ago, Moonlover said:

That doesn't worry me in the least as 1.5% of nothing is nothing!

Enlighten me. What is the penalty for NOT having sufficient assessable income to warrant filing a tax return?

Two different things.

[TheAppletons]

2 hours ago, JJ-Thailand said:

Is the use of a foreign credit card in Thailand taxable?
This is a question I can't find an answer to. Anybody?
If I use my foreign credit card to pay for items in Thailand, do I have to declare this as an assessable income in my Thai tax return?

- It is a transaction of capital to Thailand (a transaction is not taxable).
- It is basically a loan, credit (credit is not taxable).
- It will be paid off using foreign funds (foreign funds could be taxable).
 

 

  This has been discussed many times over on AN.  It's technically taxable but extremely unlikely to be tracked so....

 

  (Btw, a remittance of income into your Thai bank account is a transaction.  So yes, transactions can be taxable.)

[JJ-Thailand]

1 hour ago, TheAppletons said:

(Btw, a remittance of income into your Thai bank account is a transaction.  So yes, transactions can be taxable.)

Correct, a transaction can be taxable but in the case of using my foreign credit card in Thailand, the capital is never transferred into my Thai bank account but into the seller's bank account. Right?

 

[lamyai3]

4 hours ago, JJ-Thailand said:

As I understand it, to file or not to file has nothing to do with if you need to pay tax or not.

1. If you live in Thailand for 180 days or more in one calendar year AND your assessable income sent over to Thailand is above a certain level, you should file your tax return here.

2. If your assessable income sent over is less than 150,000 Baht after allowances and deductions, no tax to be paid.
 

 

 

 

Thanks. I wonder what will happen in practice - there was a recent poll saying that 58% of expats intend not to file at the present time. Also comments from the Finance Minister last month suggesting that the rules were under review. Three weeks until the deadline and things are still as clear as mud. 

[motdaeng]

53 minutes ago, lamyai3 said:

Also comments from the Finance Minister last month suggesting that the rules were under review. 

 

any reliable source for that? what rules are under review? thanks ... 

[lamyai3]

3 minutes ago, motdaeng said:

 

any reliable source for that? what rules are under review? thanks ... 

 

It was discussed here:

https://aseannow.com/topic/1351759-thailand-may-ease-overseas-income-tax-rules-amid-global-changes/

[UWEB]

On 3/7/2025 at 3:52 PM, LOG54 said:

No.. what appears on your account abroad before 1/1/2024 could be sent tax free during year 2024.. not later ..

All Savings available before 01.01.24 are permanent Tax Free and can be remitted to Thailand without paying Tax for, not in 2024 only.

 

https://vialtopartners.com/regional-alerts/thailand-paw-162-further-update-on-taxation-of-offshore-source-income-in-thailand

[Digitalbanana]

1 hour ago, lamyai3 said:

there was a recent poll saying that 58% of expats intend not to file at the present time.

I imagine there must be an even larger percentage than that who have not given it a seconds thought or know anything about it.

[KhunHeineken]

6 hours ago, JJ-Thailand said:

As I understand it, to file or not to file has nothing to do with if you need to pay tax or not.

1. If you live in Thailand for 180 days or more in one calendar year AND your assessable income sent over to Thailand is above a certain level, you should file your tax return here.

2. If your assessable income sent over is less than 150,000 Baht after allowances and deductions, no tax to be paid.
 

 

 

That's the way I see it also. 

 

Tax to pay or no tax to pay, you get that magic piece paper that says you are all clear with the TRD for 12 months.  

 

Anything else is rolling the dice and leaving one open to extortion in the future. 

[topt]

3 minutes ago, KhunHeineken said:

That's the way I see it also. 

 

Tax to pay or no tax to pay, you get that magic piece paper that says you are all clear with the TRD for 12 months.  

 

Anything else is rolling the dice and leaving one open to extortion in the future. 

So have you filed yet - you said you were going to and time is flashing by.........

And will you declare the cash you brought back on your trips?

[LOG54]

38 minutes ago, KhunHeineken said:

That's the way I see it also. 

 

Tax to pay or no tax to pay, you get that magic piece paper that says you are all clear with the TRD for 12 months.  

 

Anything else is rolling the dice and leaving one open to extortion in the future. 

Hello

I went to Jomtien RD to ask for a Tin.

1st thing they asked me how much money I entered.. my answer was "0" as I sold my condo in 2023 and therefore had money on the account.

They then refused to give me a TIN..

My point was to get a paper showing I had made the needful..but they didn't want.

I read recently that one person insisting to get a Tin was answered they would charge 5000 bahts for it if he didn't have tax to pay..

Find it surprising.. also is it true or did the person understand well ?

Have a good evening 

[Moonlover]

2 hours ago, lamyai3 said:

 

Thanks. I wonder what will happen in practice - there was a recent poll saying that 58% of expats intend not to file at the present time. Also comments from the Finance Minister last month suggesting that the rules were under review. Three weeks until the deadline and things are still as clear as mud. 

Yes, I remember that poll. It was published in the Thai Enquirer a while back. And here's another interesting factoid, closer to home.

 

In another recent tax thread, one of our flock, @MikeandDow posted:

 

'They will have to be knocking on my door before i fill out any of there (sic) BS'.

 

That one post received 68 'I agree' emojis (1 of them was mine) and 37 other positive emojis. I think that's the biggest reaction I've seen on this forum for many a year. So we know what the sentiment is on this forum. It's right at the top of page 1.

 

 

 

[anrcaccount]

2 hours ago, Moonlover said:

5 hours ago, lamyai3 said:

 

Thanks. I wonder what will happen in practice - there was a recent poll saying that 58% of expats intend not to file at the present time. Also comments from the Finance Minister last month suggesting that the rules were under review. Three weeks until the deadline and things are still as clear as mud. 

Yes, I remember that poll. It was published in the Thai Enquirer a while back. And here's another interesting factoid, closer to home.

 

In another recent tax thread, one of our flock, @MikeandDow posted:

 

'They will have to be knocking on my door before i fill out any of there (sic) BS'.

 

That one post received 68 'I agree' emojis (1 of them was mine) and 37 other positive emojis. I think that's the biggest reaction I've seen on this forum for many a year. So we know what the sentiment is on this forum. It's right at the top of page 1.

 

 

 

 

IMO it'll be more like 95% of expats who don't file a Thai tax return ,  and just like last year, and the 10 before that, there'll be no consequences.

 

 

 

 

[JJ-Thailand]

5 hours ago, lamyai3 said:

 

Thanks. I wonder what will happen in practice - there was a recent poll saying that 58% of expats intend not to file at the present time. Also comments from the Finance Minister last month suggesting that the rules were under review. Three weeks until the deadline and things are still as clear as mud. 

Fully agree with you. What an unnecessary mess!
I think the whole thing is a terrible mistake and still hope for a U-turn by the government, even if it is a bit late.

However, I have already prepared the paperwork and will hand in my tax return (with zero tax) by end of March if there are no changes, the last thing I need now or in the future is any problem with the Revenue department of Thailand.

 

[KhunHeineken]

3 hours ago, LOG54 said:

Hello

I went to Jomtien RD to ask for a Tin.

1st thing they asked me how much money I entered.. my answer was "0" as I sold my condo in 2023 and therefore had money on the account.

They then refused to give me a TIN..

My point was to get a paper showing I had made the needful..but they didn't want.

I read recently that one person insisting to get a Tin was answered they would charge 5000 bahts for it if he didn't have tax to pay..

Find it surprising.. also is it true or did the person understand well ?

Have a good evening 

That's "The Somchai Shuffle." 

 

Be sure to give the name of the Jomtien TRD Officer, and his phone number, to authorities at Immigration and airports in the future.  I am sure he will explain it all to them so you can get your extension an leave Thailand. 

 

Have a good evening. 

[JJ-Thailand]

4 hours ago, UWEB said:

All Savings available before 01.01.24 are permanent Tax Free and can be remitted to Thailand without paying Tax for, not in 2024 only.

The way I understand it, only valid for cash proven to be in a foreign bank account in your name on 31 December 2023. I could be wrong, but it makes sense.

[KhunHeineken]

4 hours ago, topt said:

So have you filed yet - you said you were going to and time is flashing by.........

And will you declare the cash you brought back on your trips?

Filling next week.  An agent is taking care of it.  I did say I would file at the 11th hour, but 2 weeks prior allows some time for any problems that may arise. 

 

I will not be declaring the cash I brought back from the Singapore F1, or cash brought into me by a friend. Just on this point, both amounts of cash were under the declarable amount. 

[JJ-Thailand]

3 hours ago, LOG54 said:

Hello

I went to Jomtien RD to ask for a Tin.

1st thing they asked me how much money I entered.. my answer was "0" as I sold my condo in 2023 and therefore had money on the account.

They then refused to give me a TIN..

My point was to get a paper showing I had made the needful..but they didn't want.

I read recently that one person insisting to get a Tin was answered they would charge 5000 bahts for it if he didn't have tax to pay..

Find it surprising.. also is it true or did the person understand well ?

Have a good evening 

It is correct, they are not supposed to issue a TIN unless you need to file a tax return.

 

[KhunHeineken]

1 hour ago, anrcaccount said:

 

IMO it'll be more like 95% of expats who don't file a Thai tax return ,  and just like last year, and the 10 before that, there'll be no consequences.

 

 

 

 

Hence, why it will be a document required at extension time in the future.  Then, 100% of of expats will file.  Simple fix for the Thai's really.  It ensures 100% compliance.  Only a matter of time. 

[JJ-Thailand]

5 minutes ago, KhunHeineken said:

Hence, why it will be a document required at extension time in the future.  Then, 100% of of expats will file.  Simple fix for the Thai's really.  It ensures 100% compliance.  Only a matter of time. 

 

I agree, they might eventually implement a tax clearance certificate required for visa extension.
Last time I was on a job in Panama I was not allowed to leave the country without a tax clearance certificate issued by the revenue department in Panama City, it stated that I had fulfilled my tax obligations to the country. I just checked if Thailand has something similar and they have but it is not used for people in our situation, yet. 

 

 

 

[topt]

22 minutes ago, KhunHeineken said:

Filling next week.  An agent is taking care of it.  I did say I would file at the 11th hour, but 2 weeks prior allows some time for any problems that may arise. 

 

I will not be declaring the cash I brought back from the Singapore F1, or cash brought into me by a friend. Just on this point, both amounts of cash were under the declarable amount. 

What are you saying is the declarable amount In total when added to the rest of whatever you are filing? 

You have been quite vocal about filing irrespective of whether it is believed necessary so unless those amounts were small surely they should be included or are you now agreeing that if not assessable (perhaps savings prior to 2024) then they can safely be "ignored"......

[motdaeng]

6 hours ago, JJ-Thailand said:

It is correct, they are not supposed to issue a TIN unless you need to file a tax return.

 

or you are going to ask for the bank withholding tax ... TRD can not refuse that and therefore have to issue you an TIN number ....

(my home bank's did require my thailand TIN as well ...)

[JohnnyBD]

6 hours ago, JJ-Thailand said:

 

I agree, they might eventually implement a tax clearance certificate required for visa extension.
Last time I was on a job in Panama I was not allowed to leave the country without a tax clearance certificate issued by the revenue department in Panama City, it stated that I had fulfilled my tax obligations to the country. I just checked if Thailand has something similar and they have but it is not used for people in our situation, yet. 

 

 

 

This form is not required for expat Retirees, but I bet some will start posting that it is, now that they have seen it. There's plenty of false information being posted on these tax threads.

[LOG54]

2 hours ago, motdaeng said:

 

or you are going to ask for the bank withholding tax ... TRD can not refuse that and therefore have to issue you an TIN number ....

(my home bank's did require my thailand TIN as well ...)

This is a pretty good idea.. I go tomorrow to Sattahip RD.. Any experience in this office ? 

I don't care about the bank withholding tax but if this helps getting a Tin + get a document proving I filed a tax return or get a document saying I filed and I owe O bahts and am OK with RD, would be perfect.

Have a good day

[LOG54]

2 hours ago, motdaeng said:

 

or you are going to ask for the bank withholding tax ... TRD can not refuse that and therefore have to issue you an TIN number ....

(my home bank's did require my thailand TIN as well ...)

Hello

Has anyone done this procedure and the document they issue is it a proof that you are clear with RD (tax clearance certificate or similar ?)

I don't care about the refund.. what I want is a proof I did a procedure in RD and had no tax to pay, this in case they ask me anything in the airport when exiting Thailand..

Thanks

Have a good day