Hi there, this must be the most baffling topic currently in Thailand at the moment. Even the Government makes comments that contradict the previous updates. Has anybody in this forum done a Thai tax return recently, if so what was the outcome? Many farangs are saying just ignore it but that could be costly if they decide to check your income out especially if you haven't paid tax for several years. I'm 80 yo and legally married to a Thai lady, I own my my home and I'm totally debt free. I transfer around 240,000 baht to Thailand every year, this partly comes from a term deposit. I have no income in Thailand, so where do I stand? 

Ignore it. 

29 minutes ago, Mason45 said:

so where do I stand? 

Did you ever bother to read the Introduction posted in this sub forum - or even the first couple of pages? 

https://aseannow.com/topic/1324294-introduction-to-personal-income-tax-in-thailand/

 

31 minutes ago, Mason45 said:

I transfer around 240,000 baht to Thailand every year,

Would fall well below your allowances plus the nil rate so you wouldn't owe anything anyway......

 

So yes as the poster above says you can ignore it if you want to.

 

 

As others have said, ignore.

 

You owe no tax.

 

[This is an opinion (albeit an informed opinion) and not tax advice.]

On 11/7/2025 at 6:03 PM, Mason45 said:

Hi there, this must be the most baffling topic currently in Thailand at the moment. Even the Government makes comments that contradict the previous updates. Has anybody in this forum done a Thai tax return recently, if so what was the outcome? Many farangs are saying just ignore it but that could be costly if they decide to check your income out especially if you haven't paid tax for several years. I'm 80 yo and legally married to a Thai lady, I own my my home and I'm totally debt free. I transfer around 240,000 baht to Thailand every year, this partly comes from a term deposit. I have no income in Thailand, so where do I stand? 

Well within the annual allowance, I would say. Personally I wouldn't chase the TRD. They certainly won't chase you for an income of 20,000/month.

44 minutes ago, Surasak said:

Well within the annual allowance, I would say. Personally I wouldn't chase the TRD. They certainly won't chase you for an income of 20,000/month.

What about 200,000 baht a month coming in from the US for retirement income. But I pay US taxes every year.  Should I have to pay Thai taxes too??

4 minutes ago, pchansmorn said:

What about 200,000 baht a month coming in from the US for retirement income. But I pay US taxes every year.  Should I have to pay Thai taxes too??

 

Technically you should not as there is a Thai-USA DTA treaty in place... But hey it's Thailand and they like to make up <deleted> on the fly!

 

https://www.irs.gov/businesses/international-businesses/thailand-tax-treaty-documents

 

 

1 hour ago, Ralf001 said:

 

Technically you should not as there is a Thai-USA DTA treaty in place... But hey it's Thailand and they like to make up <deleted> on the fly!

 

https://www.irs.gov/businesses/international-businesses/thailand-tax-treaty-documents

 

 

 

The sole purpose of a DTA is to ascertain which country has taxable rights on which sources of income.

 

It isn't some waiver that says "don't worry you've paid tax, therefore job done".

On 11/7/2025 at 6:39 PM, topt said:

Did you ever bother to read the Introduction posted in this sub forum - or even the first couple of pages? 

https://aseannow.com/topic/1324294-introduction-to-personal-income-tax-in-thailand/

 

Would fall well below your allowances plus the nil rate so you wouldn't owe anything anyway......

 

So yes as the poster above says you can ignore it if you want to.

 

 

Better to fill out the form and get proof from the tax office that you don't have to pay anything.

1 hour ago, pchansmorn said:

What about 200,000 baht a month coming in from the US for retirement income. But I pay US taxes every year.  Should I have to pay Thai taxes too??

If that’s 200,000 THB then you wouldn’t owe any tax, your minimum personal allowance is 60,000 which when added to the 150,000 Nil rate band gives you at least 210,000 before there’s any. Possibility of tax being due. 
 

(Unless I wanted to reclaim withheld tax from interest on my Thai bank accounts) I wouldn’t bother filing if that was the case, at the very worse you could be fined 2,000 for not completing a tax return but fact is you would be so far down their list of people to investigate for not filing a return (numbers I’ve heard is at least 1.2Million THB in remittances) that they’d never bother with you. 
 

If it’s 200,000 USD then you should file a Tax Return even if none of the monies is taxable in Thailand. If some of it was from a private pension then you should pay the tax in Thailand & claim it back on your US tax return. 

28 minutes ago, SamSpade said:

If that’s 200,000 THB then you wouldn’t owe any tax, your minimum personal allowance is 60,000 which when added to the 150,000 Nil rate band gives you at least 210,000 before there’s any. Possibility of tax being due. 
 

(Unless I wanted to reclaim withheld tax from interest on my Thai bank accounts) I wouldn’t bother filing if that was the case, at the very worse you could be fined 2,000 for not completing a tax return but fact is you would be so far down their list of people to investigate for not filing a return (numbers I’ve heard is at least 1.2Million THB in remittances) that they’d never bother with you. 
 

If it’s 200,000 USD then you should file a Tax Return even if none of the monies is taxable in Thailand. If some of it was from a private pension then you should pay the tax in Thailand & claim it back on your US tax return. 

It says 200,000 THB per month

27 minutes ago, SamSpade said:

If that’s 200,000 THB then you wouldn’t owe any tax, your minimum personal allowance is 60,000 which when added to the 150,000 Nil rate band gives you at least 210,000 before there’s any. Possibility of tax being due. 
 

 

You miss the per month part on purpose ?

On 11/7/2025 at 6:03 PM, Mason45 said:

where do I stand

Are you resident in Thailand for an aggregate of 180 days per year minimum?

Where does your foreign citizenship stand?

That might determine whether you any have tax protection from Double Taxation Treaties. I say "any" as if your tax bracket in your homeland is lower than your tax bracket in Thailand  ie., more tax sheltering in the US vs. Thailand) , the differential tax difference might be payable to Thailand.

There is also the "characteristic" of the income for Thai taxation. Typically the standard is earned income that is taxable.

 

 

This law still hasn't been passed by the Thai parliament… so sit back, stay calm and wait… this is LOS

On 11/7/2025 at 6:39 PM, topt said:

Did you ever bother to read the Introduction posted in this sub forum - or even the first couple of pages? 

https://aseannow.com/topic/1324294-introduction-to-personal-income-tax-in-thailand/

 

Would fall well below your allowances plus the nil rate so you wouldn't owe anything anyway......

 

So yes as the poster above says you can ignore it if you want to.

 

 

 

It is unclear whether someone could face heavy fines if failing to submit a tax return even if they are below the tax-free threshold.

50 minutes ago, ujayujay said:

This law still hasn't been passed by the Thai parliament… so sit back, stay calm and wait… this is LOS

Which "law" is that exactly?

Just now, loong said:

 

It is unclear whether someone could face heavy fines if failing to submit a tax return even if they are below the tax-free threshold.

Like so many things here. Unless the TRD start to enforce in a very big way or you come to their attention then I suggest it is highly unlikely they would bother. And, as I think someone else posted, the penalty (as long as no tax is due) is only 2000 baht. 

Guess it depends if you call that "heavy" .......

5 hours ago, noobexpat said:

 

The sole purpose of a DTA is to ascertain which country has taxable rights on which sources of income.

 

It isn't some waiver that says "don't worry you've paid tax, therefore job done".

The clue is in the title, Double Taxation Agreement. It is in place to make sure people don't pay tax twice.

4 hours ago, Ralf001 said:

You miss the per month part on purpose ?

 

5 hours ago, FritsSikkink said:

It says 200,000 THB per month

 

Whoops, sorry I missed the "Per Month" part... In that case it's 2.4Million THB so a tax return should be filed & any tax paid in Thailand can be used as a Tax Credit against tax paid in the US. 

 

At that number, I would be using an Accountant to ensure that my return was filed correctly & that I claimed all of the allowances I'm entitled to (E.g. the 100K you can claim against Pension income).  

 

On 11/7/2025 at 12:03 PM, Mason45 said:

Hi there, this must be the most baffling topic currently in Thailand at the moment. Even the Government makes comments that contradict the previous updates. Has anybody in this forum done a Thai tax return recently, if so what was the outcome? Many farangs are saying just ignore it but that could be costly if they decide to check your income out especially if you haven't paid tax for several years. I'm 80 yo and legally married to a Thai lady, I own my my home and I'm totally debt free. I transfer around 240,000 baht to Thailand every year, this partly comes from a term deposit. I have no income in Thailand, so where do I stand? 

In principle everybody having income – including foreign transfers – over the 150,000 baht bottom limit shall make a tax-return.

 

However, you are not due any income tax. You are elligible to the following deductions in your income:

• 50% deduction, but not more than 100,000 baht (in your case 50% of 240k = 120K > 100k)
• 60,000 baht personal deduction
• 60,000 baht spouse deduction, if spouse has no own income
• 190,000 baht retire deduction , if you are 65 years or older
• 150,000 in bottom limit

You can easily file your tax-return online, if you don't need to deduct foreign already paid tax covered by a Double Taxation Agreement.

 

http://localhost/webdesign/samesame-butdifferent.dk/images/flytte-og-bo/PND90/2024-tax-rules_3.png

7 hours ago, pchansmorn said:

What about 200,000 baht a month coming in from the US for retirement income. But I pay US taxes every year.  Should I have to pay Thai taxes too??

You need to check the DTO between Thailand and USA, if your US-income tax is deductible in Thai income tax.

 

And yes, you shall file a tax return, if you stay in Thailand 180 days or more within a calendar year.

 

If you need to deduct US-income tax, you will need to fill in the paper P.N.D.90 tax return form, as the online form cann ot (yet) deduct foreign income tax.

4 hours ago, topt said:

Which "law" is that exactly?

Tax law in this case, what else could it be?🤪

Has anyone on here changed their tax status to Thailand. I can't see myself ever going back to my home country. So why should I still pay tax there

It's ridiculous what a fuss some clueless people are making! As long as this law hasn't been published in the Royal Gazette, everyone can relax!

18 minutes ago, ujayujay said:

It's ridiculous what a fuss some clueless people are making! As long as this law hasn't been published in the Royal Gazette, everyone can relax!

I don't read any Thai publications, and don't participate in any social media, so they'd need to send someone that speaks English to knock on my door. Even then I'd probably be out.

9 hours ago, pchansmorn said:

What about 200,000 baht a month coming in from the US for retirement income. But I pay US taxes every year.  Should I have to pay Thai taxes too??

I am not sure in your case. I would suggest you either have a Thai spouse, or a very good Thai friend to make the enquiry, but don't give ID details.

39 minutes ago, ujayujay said:

Tax law in this case, what else could it be?🤪

 

35 minutes ago, ujayujay said:

It's ridiculous what a fuss some clueless people are making! As long as this law hasn't been published in the Royal Gazette, everyone can relax!

If you are referring to the change made that started with remittances from 1/1/24 - IE no longer being able to send income in the following year after earning without paying any tax then you are either living in denial or being argumentative......(that was trying to be polite).

It has been well published and discussed ad nauseam.

 

The law itself was not changed but one clause in the tax code was reinterpreted or whatever you want to call it and it did not need to be published in the Royal Gazette.

Or perhaps you think Sherrings got this all wrong.......

https://sherrings.com/foreign-source-income-personal-tax-thailand.html

45 minutes ago, Knocker33 said:

Has anyone on here changed their tax status to Thailand. I can't see myself ever going back to my home country. So why should I still pay tax there

To answer your question sometimes it cannot be avoided. I am non resident for tax in the UK but still have to pay tax on some UK earnings........irrespective of my tax residency elsewhere.

1 hour ago, ujayujay said:

It's ridiculous what a fuss some clueless people are making! As long as this law hasn't been published in the Royal Gazette, everyone can relax!

 

… clueless people …   don't be too hard on yourself.

with your posts, you really showed how a clueless person can make themselves look foolish too … 

7 hours ago, Srikcir said:

There is also the "characteristic" of the income for Thai taxation. Typically the standard is earned income that is taxable.

 

The standard under Thai tax law is "assessable" income, not earned income.

 

You would also be liable for tax on unearned income, such as rental payments, dividends, capital gains, some pensions.