So you want foreigners to pay tax on their earnings but not Thais? Say what?

Just ignore this nonsense, as Thai officialdom has a hard time investigating anything unless it goes viral on social media and the chances of normal foreigners being caught are next to zero, unless they specifically investigate you because you have come to their attention through misdeeeds. Just bring any money to Thailand in small amounts through Wise, bet you no-one will notice or when you travel outside Thailand, just bring some cash with you that's under the limit to what you can without declaring it... so many are poo-panty about this stuff.

6 hours ago, JoePai said:

Thais are set to enjoy a tax-free advantage on foreign income

 

Why only say 'Thai' - does that mean the rest of us do have to pay ?

Of course.

Main problem of that law was that too many affluent Thai are collecting from outside Thailand,

2 hours ago, NoDisplayName said:

Appears when the law was changed to tax foreign source income, foreign source income stopped incoming.  Nobody saw that incoming!  So now we get an even better deal, at least until 2029.

 

Yup...that's the key to the whole flip-flop!

This is not really the business of the director general of the Revenue Department to engage with the media about.  Has anyone ever seen an announcement about changes in tax policy from the head of HMRC or the IRS?  Never.  It is the job of the finance minister to determine tax policy and government should enact amendments through parliament not through ministerial emergency orders, as they plan to do, or just let the director general issue orders that are not binding on the public like they did in 2023.  

 

But this government is far too incompetent and just delegates this very important policy to the bureaucrats who should be just implementing policy not formulating it.  The result has been a total failure of the bizarre orders issued by the Revenue Department in 2023.  Not only have they failed to generate any incremental tax but they have kept Thai money abroad and choked off inflows by expats, many of whom fled or decided never to move here. 

 

Now to save face, they are are going to issue an emergency order to amend the Revenue Code but the effect is probably to to allow any remittances tax free.  If you sold your property this year and left the money on deposit in the UK at decent interest rates for another 10 years, the gains on your property become principle and the interest is your income.  Last year's interest also becomes principle.  So you can probably remit all of it tax free to Thailand whenever you like, unless there is very specific wording to exclude past income.  That is possible but Thai amendments to laws usually just change a couple of words around without the copious detail you find in UK or US tax laws.  Let's see.  I think they would have done better to have done nothing but the problem is that the clown Srettha who was finance minister as well as PM didn't have a clue and let the bureaucrats dictate policy that no one thought through with disastrous results.  Now the finance minister is a dusty old retired bureaucrat who also lets the bureaucrats do everything.  Thaksin only cares that ministers are totally loyal to him.  Competence or qualifications don't enter into it.  His daughter was a prime example while she lasted.

7 hours ago, JoePai said:

Thais are set to enjoy a tax-free advantage on foreign income

 

Why only say 'Thai' - does that mean the rest of us do have to pay ?

Well, since they just introduced income tax on foreigners living Thailand for earnings from outside Thailand, this seems utterly hypocritical. I'm not sure whether that law went through, though. 

"For those residing in Thailand for 180 days or more in a tax year, the Resident Rule applies, making them liable for income tax on international earnings. This upcoming legislation aims to refine these rules, providing much-needed tax relief for many."

NOTE - IF your country has a Tax Treaty with Thailand then it is more than likely it includes a clause to prevent double taxation, especially on Pension Income.

HOWEVER -that does NOT mean you don't have to file a tax return if you've been "resident" in the country for over 180 days.

And NO - the "clock" doesn't "reset" if you leave the country - unless it's for MORE than 185 days.
It's based on how many days you were "resident" in Thailand during a Calendar (or Fiscal/Tax) year.

And it is NOT dependent on the type of Visa you hold. So even if you are getting by using 60 Day Visa Exemption stamps and doing border runs every 2-3 months, you would STILL be considered "resident for tax purposes" if your total time in Thailand equals 180 days or more in the "year".

IF your sole source of income is Pension and IF it is already taxed in your home country, then you have NOTHING to worry about.

You would still be expected to do a tax return to show how much Pension money you received in the year, but as it wouldn't be taxable, it wouldn't matter the amount.

But IF you are receiving Pension Income AND additional income from other sources - it would have to be reported on a tax return.

And if they do what other gov'ts do, they would total ALL your income to determine which tax bracket you fit into.

THEN they would deduct "non-taxable" income from the total (i.e. your Pension income) and THEN tax the remainder at whatever rate you were in.
(Unless you could prove that other income was also already taxed back home.)

So for most expats - this won't affect them at all. Assuming they are honest about their income that is.

And most of your home countries do exactly the same thing as well.

For example, when I was working in Afghanistan and had declared Thailand as my home address - I was still taxed (by Canada) as though I was living next door to the Canada Revenue Agency's head office.

IF I had been in Thailand for more than 180 days in a year, I would have been expected to include the income earned in Afghanistan as well as my pension income on a Thai tax return.

However, as both were already taxed in Canada, they wouldn't have been taxed again in Thailand (as per the Tax Treaty).

IF you are unsure about whether or not your country has a tax treaty with Thailand - simply Google it.

UK Tax Treaties. Australia Tax Treaties. Nigeria Tax Treaties.

Your gov't's website should have a list of all the tax treaties in effect. Most of them are literally the exact same.
Article 18 deals with Pensions.
Article 11 deals with Interest. Article 10 is regarding Dividends.

You should familiarize yourself with the details (they aren't that difficult once you get past the "contracting state" and "other contracting state" legalese.

I'd suggest finding your country's tax treaty page and bookmarking it for future reference.

For Canadians it's: https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/in-force.html#Thailand

2 hours ago, worrab said:

It appears some members are not reading the post correctly. It states: 

 

For those residing in Thailand for 180 days or more in a tax year, the Resident Rule applies, making them liable for income tax on international earnings. This upcoming legislation aims to refine these rules, providing much-needed tax relief for many.

 

So we will benefit when this rule is enacted and be able to remit money to Thailand with no tax implications.

 

Also it states: In related developments, the cabinet recently supported the Finance Ministry's proposal to exempt personal income tax on capital gains from digital assets. This includes cryptocurrencies from January 2025 until December 2029. This move aims to attract foreign funds into the Thai crypto market and provide another channel for economic stimulation.

 

This is separate from the first quote I posted and is for those in the crypto market.

 

Emm, no financial expert, but if I invest in crypto, NO national Bank worldwide nor any economy has any access to those investments.

 

I can buy and sell my cryptos stored in my digital wallet wherever I want to.

3 hours ago, tomkenet said:

Message is pretty much the same, seems like the process has come a bit further, and the mentioning of 2029 is new as far as I can see.

 

yes talking about crypto currency....

 

6 hours ago, lordgrinz said:

 

It's a better way of saying, the Jan 1st 2024 change was just a misunderstanding, without actually losing face. But I see the Director General of the Revenue Department who is "fast-tracking" this new legislation, is not the same tart that brought the last change, she's been replaced, I assume she stepped on the wrong toes.

pehaps the new Director is personally affected by last years rules and the past director wasn't - this could very well explain the reversal or maybe khun Thaksin want to bring in a load of money from abroad

Not so fast to judgement from my reading and understand l?

When this was brought up 2 years ago it was to force Thais earnings abroad to be taxed. That dragged expat living here into the equation who bring  money to live each month, year.

Reminder all the chatter here and expat clubs about avoiding it by not staying more than 180 days, go get a Tax I.D., etc.. as we know no one had a clue. This noticed is nothing but just going back to doing what Thais were doing  nothing they are putting a spin as if they are doing Thais a favor when in fact this is like saying to expat we screw up.🤣

 

Guys Guys Guys chill. What's wrong with you lot. This applies to all tax residents not just Thai's, there are no distinctions between nationalities FFS. It's almost as if your average AN expat is into BDSM.  The rule changes in 2023 hit all tax residents including expats, this change will too. The 2029 date is related to the 5 year crypto CGT exemption, a completely different ruling. The OP BP article has just been badly translated that's all. 

 

The legislative process takes time so the very fact the latest news is an almost carbon copy of the May story on the same topic is very good news indeed. It's still very much alive and incoming. 

 

Naturally we need to see it gazetted first but considering the current state of Thailand's finances I for one believe this is as close to a done deal as you can get. 

 

Maybe this article can help calm those posters with fraught nerves. 

 

https://www.chiangraitimes.com/finance/tax-on-foreign-income/

47 minutes ago, Dogmatix said:

This is not really the business of the director general of the Revenue Department to engage with the media about.  Has anyone ever seen an announcement about changes in tax policy from the head of HMRC or the IRS?  Never.  It is the job of the finance minister to determine tax policy and government should enact amendments through parliament not through ministerial emergency orders, as they plan to do, or just let the director general issue orders that are not binding on the public like they did in 2023.  

 

But this government is far too incompetent and just delegates this very important policy to the bureaucrats who should be just implementing policy not formulating it.  The result has been a total failure of the bizarre orders issued by the Revenue Department in 2023.  Not only have they failed to generate any incremental tax but they have kept Thai money abroad and choked off inflows by expats, many of whom fled or decided never to move here. 

 

Now to save face, they are are going to issue an emergency order to amend the Revenue Code but the effect is probably to to allow any remittances tax free.  If you sold your property this year and left the money on deposit in the UK at decent interest rates for another 10 years, the gains on your property become principle and the interest is your income.  Last year's interest also becomes principle.  So you can probably remit all of it tax free to Thailand whenever you like, unless there is very specific wording to exclude past income.  That is possible but Thai amendments to laws usually just change a couple of words around without the copious detail you find in UK or US tax laws.  Let's see.  I think they would have done better to have done nothing but the problem is that the clown Srettha who was finance minister as well as PM didn't have a clue and let the bureaucrats dictate policy that no one thought through with disastrous results.  Now the finance minister is a dusty old retired bureaucrat who also lets the bureaucrats do everything.  Thaksin only cares that ministers are totally loyal to him.  Competence or qualifications don't enter into it.  His daughter was a prime example while she lasted.

well, they did spell out that come Sept of this year when the revenue collected is counted, they will be short at least 25 billion baht I believe they said and that was the reasoning in fixing the taxes on folks which also caught up remitted changing to worldwide income taxes so by now everyone is so confused, no one has any idea what is being discussed.  Even the tax "advisers" indicate they are getting nothing new from their contacts.  Shortly, we might have a whole new govt that will begin the process all over possibly IMHO.  This particular article just seems to be re-write of the original newspaper articles to sell additional copies.

16 minutes ago, Kerryd said:

"For those residing in Thailand for 180 days or more in a tax year, the Resident Rule applies, making them liable for income tax on international earnings. This upcoming legislation aims to refine these rules, providing much-needed tax relief for many."

NOTE - IF your country has a Tax Treaty with Thailand then it is more than likely it includes a clause to prevent double taxation, especially on Pension Income.

HOWEVER -that does NOT mean you don't have to file a tax return if you've been "resident" in the country for over 180 days.

And NO - the "clock" doesn't "reset" if you leave the country - unless it's for MORE than 185 days.
It's based on how many days you were "resident" in Thailand during a Calendar (or Fiscal/Tax) year.

And it is NOT dependent on the type of Visa you hold. So even if you are getting by using 60 Day Visa Exemption stamps and doing border runs every 2-3 months, you would STILL be considered "resident for tax purposes" if your total time in Thailand equals 180 days or more in the "year".

IF your sole source of income is Pension and IF it is already taxed in your home country, then you have NOTHING to worry about.

You would still be expected to do a tax return to show how much Pension money you received in the year, but as it wouldn't be taxable, it wouldn't matter the amount.

But IF you are receiving Pension Income AND additional income from other sources - it would have to be reported on a tax return.

And if they do what other gov'ts do, they would total ALL your income to determine which tax bracket you fit into.

THEN they would deduct "non-taxable" income from the total (i.e. your Pension income) and THEN tax the remainder at whatever rate you were in.
(Unless you could prove that other income was also already taxed back home.)

So for most expats - this won't affect them at all. Assuming they are honest about their income that is.

And most of your home countries do exactly the same thing as well.

For example, when I was working in Afghanistan and had declared Thailand as my home address - I was still taxed (by Canada) as though I was living next door to the Canada Revenue Agency's head office.

IF I had been in Thailand for more than 180 days in a year, I would have been expected to include the income earned in Afghanistan as well as my pension income on a Thai tax return.

However, as both were already taxed in Canada, they wouldn't have been taxed again in Thailand (as per the Tax Treaty).

IF you are unsure about whether or not your country has a tax treaty with Thailand - simply Google it.

UK Tax Treaties. Australia Tax Treaties. Nigeria Tax Treaties.

Your gov't's website should have a list of all the tax treaties in effect. Most of them are literally the exact same.
Article 18 deals with Pensions.
Article 11 deals with Interest. Article 10 is regarding Dividends.

You should familiarize yourself with the details (they aren't that difficult once you get past the "contracting state" and "other contracting state" legalese.

I'd suggest finding your country's tax treaty page and bookmarking it for future reference.

For Canadians it's: https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/in-force.html#Thailand

good post but like I said last year - I would not volunteer any info unless I was specifically asked by the revenue dept 

2 minutes ago, smedly said:

good post but like I said last year - I would not volunteer any info unless I was specifically asked by the revenue dept 

your last line is telling...IMHO those Thais with funds stashed outside of Thailand under no circumstances with they be bringing in those funds for the govt to count.  These funds will then be "marked" to see just how much that person should be bringing in each year and if less than those repatriated funds then an audit might be inidicated  as the TRD will know what should be sent into Thailand every month/year after the initial amount returned.  My feeling on that anyway and along those lines, just because of the possibility of being taxed caused quite a few expats to move to greener pastures at least 6 months of every calendar year if not longer.

Complete 180. Can't make this **** up...

19 minutes ago, PingRoundTheWorld said:

Complete 180. Can't make this **** up...

Cue AN comments starting to worry about a 180 on the 180 5555

 

Ps. Bought any BTC yet ha ha ha It's on sale at the moment. 6% discount. 

 

 

 

Well I doubt I owe any tax, but until my visa extension is refused or someone knocks on the door I won't be busting a gut to file any tax returns.

8 hours ago, JoePai said:

Thais are set to enjoy a tax-free advantage on foreign income

 

Why only say 'Thai' - does that mean the rest of us do have to pay ?

 

9 hours ago, webfact said:

For those residing in Thailand for 180 days or more in a tax year, the Resident Rule applies, making them liable for income tax on international earnings. ThThis upcoming legislation aims to refine these rules, providing much-needed tax relief for many.

Mind you. let us see what happens in flip flop Thailand. I for one do not trust them, and see this as a ploy to get foreign income earnings from Thai and foreigner alike.

9 hours ago, webfact said:

File photo courtesy of Expatica

 

Thais are set to enjoy a tax-free advantage on foreign income. The Revenue Department is fast-tracking new legislation that will exempt Thai individuals from income tax on foreign-sourced earnings, which is expected to take effect this year. Once introduced, the law will allow Thai individuals to import foreign-earned income into Thailand tax-free within a two-year period.

 

Pinsai Suraswadi, the director-general of the Revenue Department, emphasised that this move could provide a significant economic boost. Thai individuals collectively hold approximately 2 trillion baht in foreign income. By repatriating these funds, the economy could see a significant lift. The measure aims to reduce the reluctance of Thai investors to move their profits back home due to current tax concerns.

 

Investments made abroad often promise higher returns, which prompts many Thai investors to seek opportunities outside of the domestic market. However, the current tax system discourages Thai investors from repatriating their earnings back to Thailand. Currently, personal income tax rates in Thailand range from 5% to 35%, depending on the level of income.

 

In related developments, the cabinet recently supported the Finance Ministry's proposal to exempt personal income tax on capital gains from digital assets. This includes cryptocurrencies from January 2025 until December 2029. This move aims to attract foreign funds into the Thai crypto market and provide another channel for economic stimulation.

 

The proposed foreign income tax law is expected to have a retrospective effect. This means that even income earned and brought into the country before the law is enacted might benefit from the exemption. The final details, however, await discussion within the Finance Ministry, reported the Bangkok Post.

 

Under current legislation effective from 2024, foreign income is taxed regardless of when it is brought to Thailand. This shifts from earlier rules where only income brought in the same year it was earned would face taxation. The forthcoming regulation will reverse this, encouraging Thais to bring their money back without fearing steep taxes.

 

For those residing in Thailand for 180 days or more in a tax year, the Resident Rule applies, making them liable for income tax on international earnings. ThThis upcoming legislation aims to refine these rules, providing much-needed tax relief for many.

 

Once the ministerial regulation is published in the Royal Gazette, the law will be enforced, potentially invigorating Thailand's financial landscape through increased foreign income flows.

 

  Adapted by ASEAN Now from Bangkok Post 2025-08-05

 

That wouldn't be a Thaksin decree by any chance would it?

Okay official enough. Time to start bringing money in.

1 hour ago, Kerryd said:

You would still be expected to do a tax return to show how much Pension money you received in the year, but as it wouldn't be taxable, it wouldn't matter the amount.

But IF you are receiving Pension Income AND additional income from other sources - it would have to be reported on a tax return.

And if they do what other gov'ts do, they would total ALL your income to determine which tax bracket you fit into.

THEN they would deduct "non-taxable" income from the total (i.e. your Pension income) and THEN tax the remainder at whatever rate you were in.
(Unless you could prove that other income was also already taxed back home.)

 

There is nowhere on the Thai tax return to put this non-taxable (or taxed back home) income.

4 hours ago, khunjeff said:

 

Tens of thousands of overseas Thai workers, though probably very few of them pay Thai income tax.

But probably they pay tax in the country they work.... Not all countries have the same revenue department which is not aware what people are doing, and they will not work unde rthe table

Isn't this just a re-write of the same news report from some months back? The only thing I noticed that's different is crypto currency mentioned, and the Taiger reference to possibility that it will be retroactive (to when?) once published in the Royal Gazette.

 

Ont thing for sure, is that Thais and others resident for more than 180 days, would now be holding back and waiting to see the law enacted before making any more remittances - so in one sense, unless they move on this immediately, it will make things worse for the finance/revenue of the government.

I for one am quite happy with this and hope it makes the Gazette quickly. The former, former prime minister who started this nonsense was delusional and for all his talk of investments and tax, it came to nothing.

Thailand's ambition to join the OECD should be shelved given the current world re-order. The US has declared minimum global tax to have no effect in the US, so why should anyone else play ball. Time for Thailand to get very competitive and become a true territorial tax country.

 

 

1 hour ago, yozah said:

Okay official enough. Time to start bringing money in.

Wait for the Baht to drop.  The BOT is getting a new boss soon and the hope is that this will mean a lowering of interest rates, and the ceasing of the BOT buying the Baht whenever it starts to fall to keep it high.  A 20-25% lower Baht will be great for exports and tourism - and Expats and the Wealthy with investments overseas.  Last year I brought a chunk of money in at 24.6 Baht per AUD - now it is close to 20. For 100K AUD that means 2.45 Million Baht versus 2 Million Baht.  For wealthy Thais with $million investments overseas it means a huge difference when they bring that money back into Thailand - and it is now tax free.  IMO a big drop in the Baht combined with this tax 'bonanza' will lead to a huge kick-start to the Thai economy.  

10 hours ago, JoePai said:

Thais are set to enjoy a tax-free advantage on foreign income

 

Why only say 'Thai' - does that mean the rest of us do have to pay ?

This IS Thailand, the land of the THAIs. You knew it when you came to live here so why complain now? Same for all those who are jealous of Thais getting to ride electric trains in BKK for only 20 THB. Should  understand that the government is subsidizing it and there's no reason in the world for them to subsidize non Thais. 

And yes, the Thai government AND people only want your foreign money. 

38 minutes ago, ronnie50 said:

Isn't this just a re-write of the same news report from some months back? The only thing I noticed that's different is crypto currency mentioned, and the Taiger reference to possibility that it will be retroactive (to when?) once published in the Royal Gazette.

 

Ont thing for sure, is that Thais and others resident for more than 180 days, would now be holding back and waiting to see the law enacted before making any more remittances - so in one sense, unless they move on this immediately, it will make things worse for the finance/revenue of the government.

...and once again, it is just the bureaucrat speaking, not the Minister. This is a re-hash. Until the Minister says it's going ahead. Maybe this was just click bait of an old story..

3 hours ago, Kerryd said:

And it is NOT dependent on the type of Visa you hold.

 

In general yes, but not for all cases. There is the LTR visa.

 

 

3 hours ago, Kerryd said:

IF your sole source of income is Pension and IF it is already taxed in your home country, then you have NOTHING to worry about.

You would still be expected to do a tax return to show how much Pension money you received in the year, but as it wouldn't be taxable, it wouldn't matter the amount.

 

Yes and no.  If the DTA states only the foreign source country (say Canada for example) can tax one's Canadian pension (or similar retirement remunerations) then not only can Thailand not tax that income, but it is not considered assessable for the Thai tax calculation. Which means it is not taken into account in assessing if the threshold is met for filing a Thai tax return.

 

3 hours ago, Kerryd said:

 

But IF you are receiving Pension Income AND additional income from other sources - it would have to be reported on a tax return.

 

Yes and no (mostly yes).  If one has other  assessable Thai income and if one then reaches the threshold for filing a Thai tax return, then a tax return has to be filed. One does thou have to reach that threshold of sufficient assessable income. 

 

My adding the word 'assessable' is VERY important, and I know, it really annoys some on this forum, but that distinction between Thai income that may be assessable and  Thai income that may not be assessable is important. 

 

Case in point, interest income from VERY LARGE deposits in a Thai bank.  If one agrees for the bank to apply a 15% Thailand withholding tax on that income, then nominally all tax obligations in regards to that income is met and such interest income is not included in the calculation to assess if one meets the threshold to file a Thai tax return.  

 

I spent a lot of time digging through Thai tax law to come to that assessment, and i am happy to to share specific references to Thai tax law paragraphs, in what I ascertained (in regards to interest income in Thailand after a 15% withholding tax is applied).

 

 

3 hours ago, Kerryd said:

 

And if they do what other gov'ts do, they would total ALL your income to determine which tax bracket you fit into.

 

That a pretty big IF.  Canada does that, but Thailand is a remitted taxation system and currently Thailand does NOT.  That would entail a Thailand shift close to a global taxation system. Yes that might happen, but also it might not.

 

 

3 hours ago, Kerryd said:

For example, when I was working in Afghanistan and had declared Thailand as my home address - I was still taxed (by Canada) as though I was living next door to the Canada Revenue Agency's head office.

IF I had been in Thailand for more than 180 days in a year, I would have been expected to include the income earned in Afghanistan as well as my pension income on a Thai tax return.

However, as both were already taxed in Canada, they wouldn't have been taxed again in Thailand (as per the Tax Treaty).

 

I feel for you.  I am a Thailand tax resident. Canada taxes my Canadian Old Age Security, my Canadian Pension Plan Income, and about to tax my Registered Retirement Income Fund (RRIF) income.  However as someone who has been a tax resident of Thailand greater than 6 years (?? unsure off top of my head if it is 5 or 6 years) then there are restriction as to how much Canada can tax Canadian interest income - no matter what one's Canadian tax rate. The maximum is 20% that Canada can tax interest per the Thailand-Canada Double tax agreement. When filling in the Canadian T1 form (and appropriate schedule) there are, i believe, places to list the income, and then deduct the appropriate amount in a specific location, such that the maximum taxation on interest does not exceed 20%.  ... I  plan to put this 'to the test' when i file my 2025 Canadian tax return.

 

Also when it comes to Canadian Capital Gains, I believe according to the Canada-Thai double tax agreement, only the country which one is a resident can tax the capital gains (with some exceptions), where in the case of stocks sold in a Canadian brokerage, only Thailand can tax such.  ( ie ... Article 13, Paragraph 5 of the "Convention Between Canada and the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income" (the Canada-Thailand Double Taxation Agreement or DTA), ). 

 

Again, i have not yet put that to the test, but likely i will in tax year 2025 (when I file my Canadian tax return in 2026).  Again, the Canadian sourced capital gains from stocks is calculated and then deducted in a specific place in the tax form.

 

 

3 hours ago, Kerryd said:

You should familiarize yourself with the details (they aren't that difficult once you get past the "contracting state" and "other contracting state" legalese.

I'd suggest finding your country's tax treaty page and bookmarking it for future reference.

For Canadians it's: https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/in-force.html#Thailand

 

Agreed.  However these Double Tax Agreements can be very difficult to dig through, pull out the meaning, and then find out where in one's tax form the appropriate entries are added and more importantly, deducted.  Further, if deducting, an explanation likely needs to be provided (in the case of Canada) pointing to specific clauses in the Double Tax agreement.

 

i guess my point, using Canada as an example, is this is rather complex, and when it comes to DTAs, one 'shoe does not fit all' (to coin an expression).

 

I am not a tax advisor. I have dug into Canadian and Thai (and to a lessor extent German) Double Tax agreements for my own purposes. i recommend others, like you suggest very carefully examine what the DTAs state, as one could be missing out on some tax breaks if one does not, and further one could be inappropriately not paying taxes when one should.

 

it can, depending on one's income sources, become very complex.

.

 

I don't care what the tax rules are for farangs as I do not earn any money outside of Thailand, honest. 😇