10 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??

 

Check the DTA.  If your income is assessable, and as you appear to be over the threshold, you'd have to file.

 

If a bigly portion is NOT assessable, like US social security, that amount is not included in the filing, and you may not have to file.

I was told at my Local Tax Office that it's in the 'Out' Tray !

 

1 hour ago, topt said:

 

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

What is not clear to me is if you make less than the standard deduction in the country where you received the income, filed but not owe any tax--is the money made taxable in Thailand?

11 hours 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

 

 

Only if you want to...Shocking that someone brings in $7,000 a month to live in Thailand.

11 hours 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

 

 

Technically... your statement is not 100% correct. 

Some sources of US pension are not taxable in Thailand but some are.  Thailand has no right to tax US Social Security pension (perhaps also railroad pension) but they do have 1st taxation rights on private pensions and US tax deferred account withdrawals.  US retains 2nd taxation rights on those pensions via the "saving clause" in the tax treaty.

 

If a taxpayer owes and pays Thailand $2,000 on those pensions subject to Thai tax but owes the US $2,500 tax on that same income..... he will pay be required to also pay US taxes of $500 (can deduct the 2K paid to Thailand) on that income.  In effect the taxpayer will end up paying the highest tax rate of the two countries involved.  His total payment will be divided between the two countries.  In such a case he does in effect pay tax in both countries.  

5 hours ago, Jaggg88 said:

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

 

No. It's purpose is to ensure the correct country collects the tax.

 

You are naive if you think all these countries got together so citizens don't pay tax twice! They couldn't give a monkeys about that.

 

 

14 hours ago, bunnydrops said:

is the money made taxable in Thailand?

It could be.........

Simplistically initially ignore whatever has happened to it in your home or source country. If you remit money it is potentially taxable but depends on the source of those funds, allowances, DTA's etc. 

Eg. US social security is only taxable in the US, UK civil service pensions only in the UK. Savings from pre 1/1/24 (and that definition is still cloudy 555) are not assessable.

If it is still unclear I would recommend reading the first page or 2 of this thread -

 

17 hours 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

You shall pay income tax in Thailand if you stay here more than 180 days within a calendar year – tax in your home country depends on the rules there. Even you have moved out and stays here in Thailand, you might well be responsible to pay taxes in your home country from any income you gain there, if not specific excluded or covered by a Double Taxation Agreement.

 

I changed my tax status, I've been here almost 20 years and I am planning to stay here long time in the future. This means that I have to file a tax return every year in Thailand for so far any funds I transfer to here; however, proven savings are free of Thai income tax and some income is covered by a Double Taxation Agreement between Thailand and my home country. I still pay tax in my home country of some income from there – like retirement pensions and dividends – I can reclaim some of my paid tax, for example part of withheld tax on dividend payments transferred into Thailand and in accordance with the DTA. I can relative deduct my foreign tax in my Thai tax return; i.e., for example tax paid abroad on retirement pension can be deducted in Thai income tax on retirement pension transferred to Thailand.

 

 

On 11/14/2025 at 1:17 PM, topt said:

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" .......

 

If it is true that the fine would be 2,000 Baht, then no, I would not call that heavy.
I have never seen this reported anywhere though.

46 minutes ago, loong said:

I have never seen this reported anywhere though.

https://thailand.go.th/issue-focus-detail/007_057

its actually point 3 in the above link. No idea why the quote makes it 1 below......

Quote

1. If the tax forms (Form Por Ngor Dor 90, 91, or 94) are not submitted within the due date, a maximum fine of 2,000 Baht may be imposed.

 

5 hours ago, khunPer said:

You shall pay income tax in Thailand if you stay here more than 180 days within a calendar year – tax in your home country depends on the rules there. Even you have moved out and stays here in Thailand, you might well be responsible to pay taxes in your home country from any income you gain there, if not specific excluded or covered by a Double Taxation Agreement.

 

I changed my tax status, I've been here almost 20 years and I am planning to stay here long time in the future. This means that I have to file a tax return every year in Thailand for so far any funds I transfer to here; however, proven savings are free of Thai income tax and some income is covered by a Double Taxation Agreement between Thailand and my home country. I still pay tax in my home country of some income from there – like retirement pensions and dividends – I can reclaim some of my paid tax, for example part of withheld tax on dividend payments transferred into Thailand and in accordance with the DTA. I can relative deduct my foreign tax in my Thai tax return; i.e., for example tax paid abroad on retirement pension can be deducted in Thai income tax on retirement pension transferred to Thailand.

 

 

Thanks for the reply. I have been here for 22 years now and have no plans to return to my home country 

On 11/14/2025 at 9:25 AM, 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 it was a bit more (say ~220,000/month) you would qualify for an LTR-WP visa (ie income of $80k US$/year equiv) and then if you apply for and obtain the LTR-WP visa, per Thai Royal Decree the money remitted to Thailand would be Thailand tax free.  It would only then be US taxes to worry about. ..

 

or if you have $250k US$ equiv invested in a Thai condo, then you greatly exceed the $40k US$/year (needed for LTR-WP visa with a Thai investment of $250k US$ equiv) and again you could qualify for an LTR-WP visa and then if you apply for and obtain the LTR-WP visa, per Thai Royal Decree,  the money remitted to Thailand would be Thailand tax free.  It would only then be US taxes to worry about. ..

 

Alternatively independent of any Visa, if you can also show that the 200,000 THB/month comes from US$ savings from before 1-Jan-2024 (as opposed to only showing it coming from a retirement fund), then per POR.161.162 that remitted money is Thailand is tax exempt.  Again it would only then be US taxes to worry about. 

 

I don't know ins/outs of USA-Thai DTA (Double Tax Agreement) so be certain to read that and assess what your tax obligations to Thailand (and the USA) may be.

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? 

It is illegal to give tax advice inless uou ate qualified to do so. I guess thats why nobody has replied to you. Please just go for a chat to the thai tax office. My thai wife has done and i akso done a few months after her. The money i bring here is from uk company pension and frozen gov pension and i pay uk income tax on both. The boss of the thai tax office said one word to me.............bye.

On 11/15/2025 at 2:41 PM, topt said:

https://thailand.go.th/issue-focus-detail/007_057

its actually point 3 in the above link. No idea why the quote makes it 1 below......

 

 Thanks.
Good to know.

On 11/14/2025 at 4:42 PM, khunPer said:

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

 

These allowances and deductions are, however, presumably subject to confirmation for the 2025 tax year in updated forms which, all being well, the TRD should be issuing in due course. As I recall, though, they adopted an extremely leisurely attitude towards issuing English-language versions of their 2024 forms - but it would appear from the link quoted below that some have already been issued for 2025!

 

https://www.rd.go.th/english/67846.html

 

23 hours ago, helloagain said:

It is illegal to give tax advice inless uou ate qualified to do so. I guess thats why nobody has replied to you. Please just go for a chat to the thai tax office. My thai wife has done and i akso done a few months after her. The money i bring here is from uk company pension and frozen gov pension and i pay uk income tax on both. The boss of the thai tax office said one word to me.............bye.

 

That's how he made his day very simple and easy.

You went out the door.

Front line staff at the tax office , won't know all the rules and regulations in regard to foreigners.

Good luck.

 

 

As some others have suggested just ignore it. It may become law but probably will not. If we need to have tax clearances in the future (for example as an immigration requirement, or to depart the country) then we'll all find out about it quick enough. But for the time being just ignore it.

14 hours ago, grain said:

As some others have suggested just ignore it. It may become law but probably will not. If we need to have tax clearances in the future (for example as an immigration requirement, or to depart the country) then we'll all find out about it quick enough. But for the time being just ignore it.

 

the adjusted tax regulation for money remitted into thailand has been active and legally binding since 1 january 2024. nobody knows whether the rules will later be tightened  (to worldwide income), or will be strictly enforced. but just look what happen at all the new banking regulations ...! keep in mind that tax law allows authorities to review up to the last 10 years if someone has not submitted tax returns. ignoring the rules does not mean you are safe in the long run ...

 

i can say from many years of experience that dealing with the thai tax office is not so easy. it's similar to dealing with immigration, both authorities definitely hold the stronger position ...

 

for more than two and a half years, the new regulation has been known, officially announced, and discussed thousands of times in forums and videos. it is surprising that some foreigners still confidently claim that the law has not yet come into effect and can simply be ignored ... better to ignore posts from people who are clearly clueless.