25 minutes ago, Yumthai said:

Could you share which TRD branch you are referring? It will be certainly helpful for readers to be aware of that particularly zealous office.

Surat Thani is the provincial head office that required check of 2024-foreign transfers, local branch is Koh Samui. In my case was everything in perfect order.

However, country fellowmen in other parts of Thailand – Isaan – have also been visited by the revenue department, just like I, about 5 years ago; So, probably not an all local issue to check if foreigners pay tax...

22 minutes ago, khunPer said:

Surat Thani is the provincial head office that required check of 2024-foreign transfers, local branch is Koh Samui. In my case was everything in perfect order.

Do you mean Samui tax office is paying a visit to audit all resident foreigners or they check people who walk in their office asking to file a tax return?

2 hours ago, khunPer said:

Surat Thani is the provincial head office that required check of 2024-foreign transfers, local branch is Koh Samui.

Ok, so you filed a tax return, because you had assessable income that exceeded deductions and thus was taxable (or you had assessable income exceeding 60M/120M arbitrary filing thresholds). In any event, you filed. At which point, Thai RD asked you to explain every remittance, and how you determined such remittances were assessable income, or not (you had to provide the remittance amount and definition info, as there's no way they had such info from your bank).

Showing remittances from a pre 2024 savings account might pass muster -- if the RD agent had an IQ above 120. But for those other remittances, where your particular country's DTA exempts such remittances from Thai tax -- that might lead to a lengthy, and not so satisfactory, conversation.

Thus, hopefully, this is not where all Thai RDs are headed. But, yes, after you self-assess, giving yourself the benefit of the doubt for any of those grey areas -- hopefully you'll arrive at not owing any tax -- and thus not having to file and get on RD's radar screen. And, if you exceed the 60M/120M arbitrary thresholds -- also no need to file, as you're not a tax evader and a criminal. Yes, there's a 2000bt fine (supposedly) for ignoring this paperwork edict -- but if ignoring it means no discussion of all your remittances, and their tax implications -- this is really a place you'd rather be.

2 hours ago, khunPer said:

just like I, about 5 years ago

So the RD visit in your case predated 1 January 2024?

5 hours ago, Yumthai said:

Do you mean Samui tax office is paying a visit to audit all resident foreigners or they check people who walk in their office asking to file a tax return?

Yes, which happened to me and several country fellows...😉

5 hours ago, Yumthai said:

Do you mean Samui tax office is paying a visit to audit all resident foreigners or they check people who walk in their office asking to file a tax return?

Probably not, it was a request from the Surat Thani-provbince head office – they probably select some to check and I had more than only retirement pension in my tax return form.

3 hours ago, OJAS said:

So the RD visit in your case predated 1 January 2024?

Yes.

3 hours ago, JimGant said:

Ok, so you filed a tax return, because you had assessable income that exceeded deductions and thus was taxable (or you had assessable income exceeding 60M/120M arbitrary filing thresholds). In any event, you filed. At which point, Thai RD asked you to explain every remittance, and how you determined such remittances were assessable income, or not (you had to provide the remittance amount and definition info, as there's no way they had such info from your bank).

Showing remittances from a pre 2024 savings account might pass muster -- if the RD agent had an IQ above 120. But for those other remittances, where your particular country's DTA exempts such remittances from Thai tax -- that might lead to a lengthy, and not so satisfactory, conversation.

Thus, hopefully, this is not where all Thai RDs are headed. But, yes, after you self-assess, giving yourself the benefit of the doubt for any of those grey areas -- hopefully you'll arrive at not owing any tax -- and thus not having to file and get on RD's radar screen. And, if you exceed the 60M/120M arbitrary thresholds -- also no need to file, as you're not a tax evader and a criminal. Yes, there's a 2000bt fine (supposedly) for ignoring this paperwork edict -- but if ignoring it means no discussion of all your remittances, and their tax implications -- this is really a place you'd rather be.

Every foreigner staying more than 180 days in the Kingdom within a calendar year (i.e., tax year) need to file a tax return; simple as that, not a question of how much is transferred.

My total taxable income for 2024 was relative modest, rounded 743,000 baht including almost 83,000 baht from savings before 1st January 2024. The minor tax I would be due was deducted by tax already paid of retirement pension in my home country, according to Double Taxation Agreement.

A smaller part of my transferred funds was dividends from investment and a non taxed fee of almost 48,000 baht.

The audit was to check that all foreign transfers into my Thai bank fit with my tax return and informed savings from before 2024.

As mentioned in another reply, all of us Danes living in the province – and also numerous staying up Isaan – have been checked earlier that all transferred funds had been taxed either in home country or in Thailand. There was no issue at all with DTA – understood and accepted – but in my home country some income like interest and certain fees are not income taxed, when tax resident abroad. So, if that kind of income is brought into Thailand, they are income taxable here. However, withheld taxes paid on my retirement pension and equity dividends can be proportionally deduct in due Thai income tax; so, in my case no tax had be paid.

If income taxation makes sense to Thai authorities, they should claim proof of tax return when extending one's permission to stay in the Kingdom...

1 minute ago, khunPer said:

Every foreigner staying more than 180 days in the Kingdom within a calendar year (i.e., tax year) need to file a tax return; simple as that, not a question of how much is transferred.

No.

That is NOT what the Phuket RD office official told my wife and myself. You are welcome to go to the Phuket RD and argue with those officials thou.

There is a threshold of a certain amount of Thai baht that remitted assessable income (plus local assessable income from Thailand) must reach, before a Thailand income tax return is required.

Note the word 'assessable' income. If remitted income and if local income to Thailand are not assessable, then they are not to be used in the assessment as to whether one's assessable income meets the threshold needed before a Thai tax return is needed.

10 hours ago, khunPer said:

Probably not, it was a request from the Surat Thani-provbince head office – they probably select some to check and I had more than only retirement pension in my tax return form.

It seems to me that you and few others were targeted for some reason.

I know foreigners residing for years in Samui, they never filed a tax return or heard from the local TRD.

12 hours ago, oldcpu said:

No.

That is NOT what the Phuket RD office official told my wife and myself. You are welcome to go to the Phuket RD and argue with those officials thou.

There is a threshold of a certain amount of Thai baht that remitted assessable income (plus local assessable income from Thailand) must reach, before a Thailand income tax return is required.

Note the word 'assessable' income. If remitted income and if local income to Thailand are not assessable, then they are not to be used in the assessment as to whether one's assessable income meets the threshold needed before a Thai tax return is needed.

I've actually had a meeting with the director of Samui Revenue Office about this matter, there is – according to him – no treshold from 2024 income year. You might might have some special local rules on Phuket. The official information is however clear on this matter...

2 hours ago, Yumthai said:

It seems to me that you and few others were targeted for some reason.

I know foreigners residing for years in Samui, they never filed a tax return or heard from the local TRD.

We are Danish – that's why, they do mit country by country – same happened for Finish tax residents. Your country might be next turn...

19 hours ago, khunPer said:

However, country fellowmen in other parts of Thailand – Isaan – have also been visited by the revenue department, just like I, about 5 years ago; So, probably not an all local issue to check if foreigners pay tax...

5 years ago there wasn't even talk about taxation of foreigners, though I believe you are a landlord in Thailand, so that probably was the reason for the visit

4 minutes ago, CallumWK said:

5 years ago there wasn't even talk about taxation of foreigners, though I believe you are a landlord in Thailand, so that probably was the reason for the visit

not quite correct ...

only income transferred to thailand in the same year it was earned had to be taxed. this was the tax law (before 2024) for all thai and foreign tax residents ... but most foreigners didn't know that ...

as of 01 january 2024, this loophole was closed. now, income is taxable even if it is transferred to thailand in a different year from when it was earned ...

14 minutes ago, CallumWK said:

5 years ago there wasn't even talk about taxation of foreigners, though I believe you are a landlord in Thailand, so that probably was the reason for the visit

Oh yes, the 180 days tax residency rule is not new at all; it's the tax free savings that has changed, so all foreign income transferred into Thailand is taxable, if earned 1st January 2024 or later.

And no, I'm not a landlord, neither working in Thailand – I just enjoy my retirement...😎

12 hours ago, khunPer said:

Every foreigner staying more than 180 days in the Kingdom within a calendar year (i.e., tax year) need to file a tax return; simple as that, not a question of how much is transferred.

I disagree. Some are not required to file if they remit only tax exempt monies which are exempt by DTA or by Royal Decree.

3 minutes ago, JohnnyBD said:

I disagree. Some are not required to file if they remit only tax exempt monies which are exempt by DTA or by Royal Decree.

That was the old rule, which changed from 1st January 2024. You should check with the official Revenue Office if there is special rules for LTR-visa, not an gent's page.

Official rule:

«1.Taxable Person

Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.»

Source link, The Revenue Department: https://www.rd.go.th/english/6045.html

51 minutes ago, khunPer said:

That was the old rule, which changed from 1st January 2024. You should check with the official Revenue Office if there is special rules for LTR-visa, not an gent's page.

Official rule:

«1.Taxable Person

Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.»

Source link, The Revenue Department: https://www.rd.go.th/english/6045.html

Sorry for the misunderstanding. The email I received below was sent directly to me from the BOI LTR Visa unit a few weeks ago. It's the latest tax ruling by TRD for LTR visa holders. I am a LTR-WP visa holder, and the monies I remit to Thailand are tax exempt. Have a good day.

2 hours ago, khunPer said:

I've actually had a meeting with the director of Samui Revenue Office about this matter, there is – according to him – no treshold from 2024 income year. You might might have some special local rules on Phuket. The official information is however clear on this matter...

The Samui dude apparently got a wrong number, 'cause the official word is still the following, available on most sources dealing with Thai taxation:

All persons earning income are required to file a tax return no later than 31 March of the following year for hardcopy filing and 8 April for online filing, except for individuals whose income from employment is THB 120,000 or less (for single persons) or THB 220,000 or less (for married persons) and in the case of having income from other sources (with or without employment income) of THB 60,000 or less (for single persons) or THB 120,000 or less (for married persons).

Now, the above has been labeled, by some, as mere guidance, not law. As such, if you don't owe any tax, you might want to not file a tax return based on these thresholds, and thus remain off the Thai RD radar screen.

But that's in the opposite direction from the information that the Samui dude gave KhunPer, namely: everyone must file a tax return. Completely nuts, even if that only meant every foreigner.

5 hours ago, JimGant said:

The Samui dude apparently got a wrong number, 'cause the official word is still the following, available on most sources dealing with Thai taxation:

Quote

All persons earning income are required to file a tax return no later than 31 March of the following year for hardcopy filing and 8 April for online filing, except for individuals whose income from employment is THB 120,000 or less (for single persons) or THB 220,000 or less (for married persons) and in the case of having income from other sources (with or without employment income) of THB 60,000 or less (for single persons) or THB 120,000 or less (for married persons).

Now, the above has been labeled, by some, as mere guidance, not law. As such, if you don't owe any tax, you might want to not file a tax return based on these thresholds, and thus remain off the Thai RD radar screen.

But that's in the opposite direction from the information that the Samui dude gave KhunPer, namely: everyone must file a tax return. Completely nuts, even if that only meant every foreigner.

Your quote is for Thai income, not money transferred from abroad.

9 hours ago, khunPer said:

I've actually had a meeting with the director of Samui Revenue Office about this matter, there is – according to him – no treshold from 2024 income year. You might might have some special local rules on Phuket. The official information is however clear on this matter...

I think the Samui Revenue Official misunderstood you.

What is important is Thai tax law. i believe we agree there.

Note - under Section 56(1)(a) of the Thailand Revenue Code for unmarried persons and Section 56(1)( c) for married persons, a Thai tax resident is required to file an annual personal income tax return only if all their assessable income exceeds the applicable personal allowance of 60,000 THB (single) or 120,000 THB (married filing jointly). This is BOTH foreign remitted and local assessable income combined.

Where a taxpayer’s total assessable income, including any assessable foreign-sourced income remitted into Thailand, does not exceed 60,000 THB or 120,000 THB, respectively, an annual Thailand income tax return is not required.

...

So there IS a threshold (per Thai tax law) and further whether income is assessable is incredibly important. ... Not all income is assessable.

The slides you quote are 'generalities' and do not consider the thresholds - and clearly they have mislead you. Look at the actual Thai tax law.

Thai tax law DOES consider the assessable income theshhold as a tax filing criteria. I suggest you actually don't believe me (yet) on this, but rather dig through the Thai tax law yourself, and convince yourself of the actual facts.

2 hours ago, khunPer said:

Your quote is for Thai income, not money transferred from abroad.

It's for all assessable income, both income in Thailand and assessable income from abroad.

3 hours ago, oldcpu said:

I think the Samui Revenue Official misunderstood you.

What is important is Thai tax law. i believe we agree there.

Note - under Section 56(1)(a) of the Thailand Revenue Code for unmarried persons and Section 56(1)( c) for married persons, a Thai tax resident is required to file an annual personal income tax return only if all their assessable income exceeds the applicable personal allowance of 60,000 THB (single) or 120,000 THB (married filing jointly). This is BOTH foreign remitted and local assessable income combined.

Where a taxpayer’s total assessable income, including any assessable foreign-sourced income remitted into Thailand, does not exceed 60,000 THB or 120,000 THB, respectively, an annual Thailand income tax return is not required.

...

So there IS a threshold (per Thai tax law) and further whether income is assessable is incredibly important. ... Not all income is assessable.

The slides you quote are 'generalities' and do not consider the thresholds - and clearly they have mislead you. Look at the actual Thai tax law.

Thai tax law DOES consider the assessable income theshhold as a tax filing criteria. I suggest you actually don't believe me (yet) on this, but rather dig through the Thai tax law yourself, and convince yourself of the actual facts.

Yes, for domestic income, not for foreign income transferred into Thailand.

3 hours ago, oldcpu said:

I think the Samui Revenue Official misunderstood you.

What is important is Thai tax law. i believe we agree there.

Note - under Section 56(1)(a) of the Thailand Revenue Code for unmarried persons and Section 56(1)( c) for married persons, a Thai tax resident is required to file an annual personal income tax return only if all their assessable income exceeds the applicable personal allowance of 60,000 THB (single) or 120,000 THB (married filing jointly). This is BOTH foreign remitted and local assessable income combined.

Where a taxpayer’s total assessable income, including any assessable foreign-sourced income remitted into Thailand, does not exceed 60,000 THB or 120,000 THB, respectively, an annual Thailand income tax return is not required.

...

So there IS a threshold (per Thai tax law) and further whether income is assessable is incredibly important. ... Not all income is assessable.

The slides you quote are 'generalities' and do not consider the thresholds - and clearly they have mislead you. Look at the actual Thai tax law.

Thai tax law DOES consider the assessable income theshhold as a tax filing criteria. I suggest you actually don't believe me (yet) on this, but rather dig through the Thai tax law yourself, and convince yourself of the actual facts.

Not what I was informed by the revenue office's director himself and the chief of department in our February 2025-meeting: All foreign tax residents shall file a tax return.

But yes, you have a personal deduction of 60k baht for singles and 120k baht for married couples, if the spouse has no own income. Furthermore you have a 50% deduction of your income, but not more than 100k baht,. There is also deductions for child and deduction for retirees; the latter 190k baht if you are 65 years or older. And, the first 150k baht is not income taxed. All that can be deducted in the tax return form, which can be done simple by E-filing, if you have no tax to deduct from home country – E-filing could not handle deduction of foreign income tax for the 2024 filing, I haven't yet check if it is corrected for 2025 filing – otherwise you shall file your tax return as a paper form.

The intension seems to be that the revenue office wish to check all foreigner's money transfers, where all alien tax residents must file a tax return before 31st March. As you will hardly be able to survive on 60k baht – i.e. 5k baht per month – any treshold might not be actual for a foreigner; except cases where you have invested enough savings to live from Thai dividends and interest, and accept the withheld tax as final; or you live of your savings. The earlier check made both by Surat Thani-province's revenue department and in to me unnamed Isaan provinces, was about if tax was paid in either home country or Thailand. The home visits was based on lists of long stayers from local immigrations, not if they had filed a tax return, but selected by home country.

However, it is of course up to the individual, if one files a tax return or not. My initial reply post in this thread was a suggestion to OP about transferring savings and a method that worked for me, which was accepted by the revenue department where I stay and had carefully checked how to handle tax return for the 2024 income year. The thread seems to escalate out of level. Before 2024, the interest for foreigners filing tax return – or not – was low, especially if tax had been paid in one's home country. What happens now, if you don't file a tax return, seems unclear, I haven't heard or read anything.

1 hour ago, khunPer said:

Not what I was informed by the revenue office's director himself and the chief of department in our February 2025-meeting: All foreign tax residents shall file a tax return.

What can I say.

Clearly you did not read the section 56 in the Thai tax act.

I find dependent on who has done the translation, the numbers are different. Lets go to Revenue Thailand:

https://www.rd.go.th/english/37749.html#section56

Is the Revenue Department Web site official enough for you??

Section 56 Every taxpayer except a minor or a person adjudged incompetent or quasi-incompetent shall, on or before the last day of March every year, file to the official appointed by the Minister a tax return reporting the assessable income received in the preceding tax year in the form prescribed by the Director-General, if such person

(1) has no spouse and has the assessable income of the preceding tax year exceeds 60,000 baht,

(2) has no spouse and has the assessable income of the preceding tax year under only Section 40 (1) exceeds 120,000 baht,

(3) has a spouse and the assessable income of the preceding tax year exceeds 120,000 baht, or

(4) has a spouse and the assessable income of the preceding tax year under only Section 40 (1) exceeds 220,000 baht.

There you have it. You are required to file IF the assessable income exceeds those thresholds.

The thresholds are clearly laid out for you.

But again, I suggest you do not believe me. And I recommend you do not believe that Revenue Thailand link (yet). Dig around some more and maybe double check on what you exactly told those RD officials.

Again, i suspect the Revenue Office's director himself and the chief of the department misunderstood you.

1 hour ago, khunPer said:

As you will hardly be able to survive on 60k baht – i.e. 5k baht per month – any treshold might not be actual for a foreigner; except cases where you have invested enough savings to live from Thai dividends and interest, and accept the withheld tax as final; or you live of your savings.

Well, yes its true (some of us) , like myself, brought in a large amount of money into Thailand when we were non-tax residents (but had a Thai bank account). I brought a bunch in a decade ago and it will easily last me another decade. So no tax there.

i do get interest thou from Thai banks, but Thai tax law says given there was withholding tax on that, the tax obligation for that income is already met (and hence it is not to be included in the assessment in meeting a Thai tax threshold).

But there is more than that. The word "assessable" in Thai Tax Law is very important. If the income is not 'assessable' then it is not to be included in the tax form and not used to assess if a tax form need to be submitted.

So logically, the next question is what income is considered not to be 'assessable'. The classic example are selected income in selected Double Tax Agreements, where per Royal Decree 18 tax can be excluded per some DTA. And some DTA (take Canada for example) specifically state that all pension income derived in Canada (or similar remunerations to pensions derived in Canada) can ONLY be taxed by Canada and not taxed by Thailand. So when that Canadian pension is remitted to Thailand it is not assessable income to Thailand and it is not to be considered when assessing if one meets the threshold to file a Thai tax return.

The LTR visa category (per Royal Decree) in some cases is also treated differently for tax.

This is far more nuanced than I believe many understand.

Honestly, it is worthwhile for each expat to assess where their income is sourced, what are the relevant DTAs, Royal Decrees, Ministerial Directives, and tax laws.

To assume all expats, who are in Thailand for > 180 days, must file a tax return, is simply contrary to Thai tax law. It is not correct. One needs to dive into the details to assess one's tax exposure (if any).

3 hours ago, oldcpu said:

To assume all expats, who are in Thailand for > 180 days, must file a tax return, is simply contrary to Thai tax law. It is not correct. One needs to dive into the details to assess one's tax exposure (if any).

I agree. Everyone is entitled to their own opinion but that doesn't mean their opinion is correct, no matter what some official told them. I do not believe everyone needs to file a tax return. I do not need to file a tax return. All monies I remit will be tax exempt by DTA or by Royal Decree.

Thanks for pointing out the Thai tax laws. Maybe it will help some who received the wrong advice.

On 1/20/2026 at 8:18 PM, oldcpu said:

So logically, the next question is what income is considered not to be 'assessable'. The classic example are selected income in selected Double Tax Agreements, where per Royal Decree 18 tax can be excluded per some DTA. And some DTA (take Canada for example) specifically state that all pension income derived in Canada (or similar remunerations to pensions derived in Canada) can ONLY be taxed by Canada and not taxed by Thailand. So when that Canadian pension is remitted to Thailand it is not assessable income to Thailand and it is not to be considered when assessing if one meets the threshold to file a Thai tax return.

The LTR visa category (per Royal Decree) in some cases is also treated differently for tax.

This is far more nuanced than I believe many understand.

Honestly, it is worthwhile for each expat to assess where their income is sourced, what are the relevant DTAs, Royal Decrees, Ministerial Directives, and tax laws.

To assume all expats, who are in Thailand for > 180 days, must file a tax return, is simply contrary to Thai tax law. It is not correct. One needs to dive into the details to assess one's tax exposure (if any).

This – "...can ONLY be taxed by Canada and not taxed by Thailand. So when that Canadian pension is remitted to Thailand it is not assessable income to Thailand and it is not to be considered when assessing if one meets the threshold to file a Thai tax return" – might be where misunderstandings appear.

It was how many of us did it before 2024; i.e. income already taxed in our home country and covered by a DTA, was not needed to be included in a tax return in Thailand, or a tax return was not filed at all, if all transferred income had already been taxed. I omitted already taxed income and only reported non-taxed transferred fund in my Thai tax return form before 2024. I was even checked about 5 years ago and the method was fully accepted.

Back then, we also had the "savings-option" by keeping the year's income at home until the 1st January the following year; magically changing any untaxed earning to tax-free savings.

But note the change from 1st January 2024, where all transferred foreign income are taxable...

Now all transferred foreign income – excluding savings before 2024 and some special Visa-exceptions – shall be declared in the tax return, where already paid tax proportionally can be credited in any due Thai income tax as per DTA.

It fits well with the revenue department-director's information that all transferred foreign income shall be included in a tax return.

11 minutes ago, khunPer said:

Now all transferred foreign income – excluding savings before 2024 and some special Visa-exceptions – shall be declared in the tax return, where already paid tax proportionally can be credited in any due Thai income tax as per DTA.

It fits well with the revenue department-director's information that all transferred foreign income shall be included in a tax return.

Completely wrong. In fact, mechanically, it's bonkers -- 'cause there's no place to put income not subject to taxation. You do your self-assessment, determine if Por 162 and your DTA exempt certain incomes (like my US govt pension and Social Security -- absolutely and exclusively exempt from ever having to show up on a Thai tax return) -- and you then determine whether or not you have to file a tax return -- and then declaring only those assessable incomes, 'cause there's no other place to include non assessable incomes.

Is your rogue Provincial RD dude actually interviewing all foreigners in his province? Or just those who filed tax returns, thus putting themselves on the radar screen? And you - where did you indicate all your remitted income, to include income you (hopefully) had determined was non assessable? [because, again, there ain't no place on the tax return for non assessable income.]

Maybe someday those of us with large remittances will be called in for a chat to explain the source of those remittances. But, we're not yet at that stage. I guess, however, that this being the Orient means, the concept of 'my fiefdom, my rice bowl' exists. And here in Thailand, we knew this about Provincial Immigration offices. Now, I guess, we have an example of same same for Provincial RD offices. Sadly, it's not that easy to ignore local edicts, if you don't want to cause unsolvable problems. Sigh.

42 minutes ago, khunPer said:

But note the change from 1st January 2024, where all transferred foreign income are taxable...

Where on that tax table you provided do you see that?