Do foreigners need to pay tax in Thailand?

[Johno57]

On 3/7/2025 at 8:05 PM, sungod said:

Another thread where there are pages and pages of people knowing sweet FA.

It's like that big bird that hides its head in the sand until every thing has gone away..

[jesimps]

On 3/8/2025 at 10:51 AM, 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.
 

 

 

If you're a UK ex govt worker and have already been taxed at source there, my understanding is that you don't file for tax here as well. To do so is asking for trouble IMO. 

[Kenneth White]

The Thailand revenue department is missing millions, if not billions, of Baht each year by not taxing street vendors. 

[Andycoops]

On 3/7/2025 at 2:17 PM, JJ-Thailand said:

It is already implemented in Thailand; they got it all working last year.

I have had CRS forms from both Kasikorn and Bangkok banks this year.

[Andycoops]

Just because if you live here for more than 180 and are required under the regulations to file a tax return it doesn't mean that you will have to pay anything.

As it's all about if your meet the criteria.

[bamnutsak]

8 minutes ago, Andycoops said:

and are required under the regulations to file a tax return

 

Can you expand on this statement?

 

Are you saying that EVERYONE who is tax resident (Thai and non-Thai) MUST file a return, even if they have no Assessible Income?

 

Or does the "under the regulations" potentially relieve that "requirement"?

[BritManToo]

2 minutes ago, bamnutsak said:

 

Can you expand on this statement?

 

Are you saying that EVERYONE who is tax resident (Thai and non-Thai) MUST file a return, even if they have no Assessible Income?

 

Or does the "under the regulations" potentially relieve that "requirement"?

Nobody knows what the rules are, or even if they apply to foreigners not working in Thailand.

[novacova]

1 minute ago, BritManToo said:

Nobody knows what the rules are, or even if they apply to foreigners not working in Thailand.

That’s why I don’t need to pay taxes here, because ambiguities are not applicable.

[topt]

1 hour ago, bamnutsak said:

 

Can you expand on this statement?

 

Are you saying that EVERYONE who is tax resident (Thai and non-Thai) MUST file a return, even if they have no Assessible Income?

 

Or does the "under the regulations" potentially relieve that "requirement"?

You need to make up your own mind.

However based on your question in another thread that you are only bringing in US SS which is taxable only in the US according to the DTA. If that is the case what is your downside for not filing as nothing is assessable - potentially only 2k fine as per regs as you owe no tax. However no-one so far has reported anyone being fined at any stage. 

If I was you (but see my first sentence) with US SS only I would not even be participating in these discussions.

[jwest10]

On 3/10/2025 at 1:43 PM, offset said:

What will they accept of prove the amount of tax that you have paid in the UK

P60s 

[offset]

2 minutes ago, jwest10 said:

 

 

I do not get any P60s only get tax paid from the Internet 

But the problem is that UK tax year is different to the Thai tax year so cannot estimate the tax that has been paid for the Thai tax year

[jwest10]

8 minutes ago, offset said:

 

I do not get any P60s only get tax paid from the Internet 

But the problem is that UK tax year is different to the Thai tax year so cannot estimate the tax that has been paid for the Thai tax year

Yes for those who can prove tax taken by the UK Tax Authorities and yes differing dates but most have fixed income which will be the same tax the following year.

 

[offset]

1 hour ago, jwest10 said:

Yes for those who can prove tax taken by the UK Tax Authorities and yes differing dates but most have fixed income which will be the same tax the following year.

 

Just an update i have just been in touch with the UK Tax office that said they will send me a form of tax from Jan 1 to Dec 31 so I will wait to see what they send

[JJ-Thailand]

1 hour ago, offset said:

Just an update i have just been in touch with the UK Tax office that said they will send me a form of tax from Jan 1 to Dec 31 so I will wait to see what they send

 

Official document from TRD:

 

[jwest10]

On 3/13/2025 at 5:52 PM, jesimps said:

If you're a UK ex govt worker and have already been taxed at source there, my understanding is that you don't file for tax here as well. To do so is asking for trouble IMO. 

Some can also prove by means of a P60s and tax is shown and the small pensions are frozen so the tax would be the same for next year and yes the 2 dates are completely different.

[jwest10]

On 3/13/2025 at 5:52 PM, jesimps said:

If you're a UK ex govt worker and have already been taxed at source there, my understanding is that you don't file for tax here as well. To do so is asking for trouble IMO. 

Same for other taxes and taxed in the UK you simply do not file or give these figures but been told several times my personal allowance is higher than my income and so do not fret and people keep going on about this 180 day but this Carl Turner who runs an expat tax company  also mentioned  in a very recent broadcast too.
My local Revenue Office have stated this often and do have figures written down manually.

[jwest10]

19 hours ago, offset said:

Just an update i have just been in touch with the UK Tax office that said they will send me a form of tax from Jan 1 to Dec 31 so I will wait to see what they send

Please let us know in the fullness in time but got P60s showing my tax taken from the UK Tax people 5th April 2024 to 2025,
And yes because these are frozen the tax likely to be the same this next tax period which of course is differnt to the Thai one.

[offset]

4 hours ago, jwest10 said:

Please let us know in the fullness in time but got P60s showing my tax taken from the UK Tax people 5th April 2024 to 2025,
And yes because these are frozen the tax likely to be the same this next tax period which of course is differnt to the Thai one.

You can get from the HMRC app the amount paid to each company, if you do it for the last 2 years you can show the tax paid for the Thai tax year, but the tax office was not sure they would accept that it is why I am trying to get it from the Uk

[jwest10]

Think there has to be an emergency decision and soon and the vast majority will not file a tax form and many been told by local Revenue offices do not fret???

[JJ-Thailand]

TRD has just updated the forms for filing tax return for tax year 2024.
Still nothing about foreign tax credits or double tax agreements.
https://www.rd.go.th/english/67692.html

 

The only things I found that have been added are:

 

No. 3 Assessable Income Under Section 40 (4)
 6. Income from the sale of units in a Thai ESG Fund

 

Allowance(s) and Exemption(s) after Deduction of Expense(s) Attachment
20. Construction cost for building a new residential property paid to a contractor who is a VAT registant
21. Domestic tours (from May 1, 2024, to November 30, 2024) . . . . . . . . . . . . .
22. Home repair expenses (due to flooding between August 16, 2024, and December 31, 2024) . . .
23. Vehicle repair expenses (due to flooding between August 16, 2024, and December 31, 2024)

 

[offset]

It definitely states that

1. Residents of Thailand

If you stay in Thailand for the total of at least 180 days in the tax year, you are considered a “resident 

of Thailand” for tax purposes. You have to file a return on the income that you received if you meet 

one of the following conditions:

(1) Your total income exceeded 60,000 baht in the tax year.

(2) You were married and your income combined with that of your spouse exceeded 120,000 baht 

in the tax year.

[mudcat]

On 3/14/2025 at 9:27 PM, JJ-Thailand said:

 

Official document from TRD:

 

This document ignores the fact that DTAs include both exemption and credit methods to avoid double taxation. 

See #9 of the RD's DTA FAQ:  (https://www.rd.go.th/english/23520.html):

 

9.    What is the method for elimination of double taxation provided in the agreement?  
- In a double taxation agreement, there are credit and exemption methods.  
 

If an revenue officer relies on the infographic when dealing with a taxpayer with 'exempt' income the calculator will come out as well as the request for how much tax was paid in the other country.  

 

Lets all curse PowerPoint and those who dumb down complex issues to bullet points

[JJ-Thailand]

49 minutes ago, mudcat said:

This document ignores the fact that DTAs include both exemption and credit methods to avoid double taxation. 

I handed in my Personal Income Tax Return form ภ.ง.ด.90 and Income Exemption Entitlement Form at the local revenue office this morning and tried to explain to them how it works with income from abroad. Not sure if they understood but at least they took the forms and gave me a receipt. According to my calculations and understanding there will be zero tax and definitely no penalties, but I have wait and see if I need to fight them or not.

[topt]

6 hours ago, JJ-Thailand said:

I handed in my Personal Income Tax Return form ภ.ง.ด.90 and Income Exemption Entitlement Form at the local revenue office this morning and tried to explain to them how it works with income from abroad. Not sure if they understood but at least they took the forms and gave me a receipt. According to my calculations and understanding there will be zero tax and definitely no penalties, but I have wait and see if I need to fight them or not.

I thought that if you handed in the forms that they do the calculation there and then and tell you what you need to pay - if anything?

[JJ-Thailand]

1 hour ago, topt said:

I thought that if you handed in the forms that they do the calculation there and then and tell you what you need to pay - if anything?

 

At the end of page 4 in form ภ.ง.ด.90 (No.11.23) you'll get the result of how much you should pay in taxes after allowances and deductions if you fill in the form correctly. However, there is nowhere to claim tax credit in these forms, but I didn't have any.
 No.11 Tax Computation

        23. Total Tax . . .

 

When I arrived at the local revenue office I first had to go to one counter where they checked that I had filled in and signed the forms correctly and they also checked the attachments. Then I had to hand in everything at another counter, where they gave me a receipt and I left. Very simple procedure and it was all over in less than 30 minutes including waiting time. I noticed that they are not closed for lunch, like the Immigration office, but are open all day 08:30 - 16:30.

[topt]

3 minutes ago, JJ-Thailand said:

However, there is nowhere to claim tax credit in these forms

Yes that's potentially a large issue for some at the moment.

 

Thanks. So basically they accepted your forms showing no tax payable which is expected unless a mistake has been made.

[JJ-Thailand]

22 minutes ago, topt said:

So basically they accepted your forms showing no tax payable which is expected unless a mistake has been made.

 

Yes, the taxable capital gains I sent over last year was more than the threshold for filing tax return but less than the threshold for paying tax, after allowances and deductions. The reason I filed was to avoid future penalties for not filing and to learn how the system works.
 

[kbb]

Went to the Tax Office in Phu Phaman.

Same experience as many others - Confusion & different interpretation ...

 

Spoke to 2 people, who were nice and very patient. 

They only looked at my bank account - Not my wife's. 

(My balance is rather small, and interest is less than 1,000 Baht).

Said I could not get a TIN -- Did not need it as I did not need to file since my only income was from the bank account, and taxes were already deducted.

Argued with them a little - That the published rules required filing, even if payment was zero. 
Noted (as nicely as I could) that there is much confusion & different cities seemed to have different interpretations. 

 

I did not ask for anything in writing. 

Told them I'd not do anything else, and would come back in 6 months or so if Government published new information. Any late fees or fines would be very small. 

 

 

[motdaeng]

3 minutes ago, kbb said:

Went to the Tax Office in Phu Phaman.

Same experience as many others - Confusion & different interpretation ...

 

Spoke to 2 people, who were nice and very patient. 

They only looked at my bank account - Not my wife's. 

(My balance is rather small, and interest is less than 1,000 Baht).

Said I could not get a TIN -- Did not need it as I did not need to file since my only income was from the bank account, and taxes were already deducted.

Argued with them a little - That the published rules required filing, even if payment was zero. 
Noted (as nicely as I could) that there is much confusion & different cities seemed to have different interpretations. 

 

I did not ask for anything in writing. 

Told them I'd not do anything else, and would come back in 6 months or so if Government published new information. Any late fees or fines would be very small. 

 

 

thanks for your report ... 

 

- for all my thai bank accounts, 15% withholding tax is deducted from the interest, so i have the right to claim it back.

  but i am also aware that in some cases, interest (for amounts below 20k?) is paid out without the 15% being deducted ...

- my home banks (in the EU) have asked me to provide a TIN... to continue using my accounts, having a TIN is mandatory!

[Yumthai]

20 minutes ago, motdaeng said:

- my home banks (in the EU) have asked me to provide a TIN... to continue using my accounts, having a TIN is mandatory!

You can't provide a TIN if you don't pay tax. That's what I told my EU bank filling their FATCA CRS self-certification form, and they are very fine with that.